Research aims to shed light on the concept of corporate failures , display and analysis the most distinctive models used to predicting corporate failure; with suggesting  a model to reveal the probabilities of corporate failures which including internal and external financial and non-financial indicators, A tested is made for the research objectivity and its indicators weight and by a  number of academics professionals experts, in addition to  financial analysts  and have concluded a set of conclusions ,  the most distinctive of them that failure is not considered a sudden phenomena for the company and its stakeholders , it is an Event passes through numerous stages; each have their symptoms that lead eve

The two parameters of Exponential-Rayleigh distribution were estimated using the maximum likelihood estimation method (MLE) for progressively censoring data. To find estimated values for these two scale parameters using real data for COVID-19 which was taken from the Iraqi Ministry of Health and Environment, AL-Karkh General Hospital. Then the Chi-square test was utilized to determine if the sample (data) corresponded with the Exponential-Rayleigh distribution (ER). Employing the nonlinear membership function (s-function) to find fuzzy numbers for these parameters estimators. Then utilizing the ranking function transforms the fuzzy numbers into crisp numbers. Finally, using mean square error (MSE) to compare the outcomes of the survival

A simple and novel method was developed by combination of dispersive liquid-liquid microextraction with UV spectrophotometry for the preconcentartion and determination of trace amount of malathion. The presented method is based on using a small volume of ethylenechloride as the extraction solvent was dissolved in ethanol as the dispersive solvent, then the binary solution was rapidly injected by a syringe into the water sample containing malathion. The important parameters, such the type and volume of extraction solvent and disperser solvent, the effect of extraction time and rate, the effect of salt addition and reaction conditions were studied. At the optimum conditions, the calibration graph was linear in the range of 2-100 ng mL-1 of ma

The current study aims to identify the level of adaptation of the curriculum for visually handicapped pupils from the point of view of their teachers as well as to identify the level of adaptation of the educational programs offered to visually handicapped pupils from the point of view of their teachers. In order to achieve the goals of the research, the researcher developed two tools to measure the adaptation of curricula and educational programs for pupils with visual handicapped from the point of view of teachers. The sample included (60) teachers from Al Noor Institute for Blinders in Baghdad, the two tools were applied to them, and then the Reliability and Validity coefficients were extracted. The results sh

Credit risk assessment has become an important topic in financial risk administration. Fuzzy clustering analysis has been applied in credit scoring. Gustafson-Kessel (GK) algorithm has been utilised to cluster creditworthy customers as against non-creditworthy ones. A good clustering analysis implemented by good Initial Centres of clusters should be selected. To overcome this problem of Gustafson-Kessel (GK) algorithm, we proposed a modified version of Kohonen Network (KN) algorithm to select the initial centres. Utilising similar degree between points to get similarity density, and then by means of maximum density points selecting; the modified Kohonen Network method generate clustering initial centres to get more reasonable clustering res

Groundwater quality investigation has been carried out in the western part of Iraq (west longitude '40°40). The physicochemical analyses of 64 groundwater samples collected from seven aquifers were used in the determination of groundwater characterization and assessment. The concept of spatial hydrochemical bi-model was prepared for quantitative and qualitative interpretation. Hydrogeochemical data referred that the groundwater is of meteoric origin and has processes responsible for observed brackishness. The geochemical facies of the groundwater reveal that none of the anions and cations pairs exceed 50% and there are practically mixtures of multi-water types (such as Ca–Mg–Cl–HCO₃ and Na+K–SO4–Cl water type) as do

A simple, precise, rapid, and accurate reversed – phase high performance liquid chromatographic method has been developed for the determination of guaifenesin in pure from pharmaceutical formulations.andindustrial effluent. Chromatography was carried out on supelco L7 reversed- phase column (25cm × 4.6mm), 5 microns, using a mixture of methanol –acetonitrile-water: (80: 10 :10 v/v/v) as a mobile phase at a flow rate of 1.0 ml.min-1. Detection was performed at 254nm at ambient temperature. The retention time for guaifenesin was found 2.4 minutes. The calibration curve was linear (r= 0.9998) over a concentration range from 0.08 to 0.8mg/ml. Limit of detection (LOD) and limit of quantification ( LOQ) were found 6µg/ml and 18µg/ml res

The research is exposed to an important issue, related to communication obstacles that prevent the media message contained in cultural topics published in local newspapers to reach the hands of the readers; or related to lack of awareness of aspects of that media message, Because it contains immersed vocabulary in elitism where, sometime, the average reader of the newspaper of medium-sized educated, and even the academic reader are unable to decode it and understand its significance.

After determining the problem of the study and the tools that the researcher wants to use to accomplish his research, a sample of students of college of Arts at the University of Baghdad was selected. As they are clo