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Using the Sherrod model in predicting financial failure in Iraqi private banks: an applied study in the Iraqi commercial and Iraqi Islamic banks
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Abstract:

              The phenomenon of financial failure is one of the phenomena that requires special attention and in-depth study due to its significant impact on various parties, whether they are internal or external and those who benefit from financial performance reports. With the increase in cases of bankruptcy and default facing companies and banks, interest has increased in understanding the reasons that led to this financial failure. This growing interest should be a reason to develop models and analytical methods that help in the early detection of this increasing phenomenon in recent year   . The research examines the use of Sherrod's model in predicting financial failure in Iraqi private banks. The researchers relied on this mathematical model to analyze financial data and estimate the probability of financial failure occurring in these banks. Financial data was collected for a sample of private banks in Iraq over several years, and these data were used to apply the Sherrod model. As for the sample, a sample was chosen from the research consisting of two banks (the Commercial Bank of Iraq and the Iraqi Islamic Bank) for the research and a time series that extended for five years (2017 – 2021) , The results showed that the Sherrod model has a good ability to predict financial failure in Iraqi private banks. The researchers used a variety of financial and accounting variables in the model, which contributed to improving the accuracy of predicting financial failure.    This study represents an important contribution to understanding how mathematical models such as Sherrod's model can be used to estimate the risk of financial failure in banks. These tools help guide strategies and make sound financial decisions. This research is considered an important step towards improving the sustainability and performance of private banks in Iraq and enhancing confidence in the financial system.

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Publication Date
Wed Jun 01 2022
Journal Name
Res Militaris
The Role of Internal Auditing in Governance of Strategic Operations and Its Reflection on Management Decisions
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The international business environment faces many challenges, including the intensity of competition, the speed of expansion, and control of the market. This leads to its shadow on the local business environment, which prompted many economic units to adopt modern strategies, including mergers and acquisitions, for expansion and prosperity. The research was conducted to verify the role of internal audit in the governance of strategy operations (Mergers and acquisitions) and its reflection on management decisions and making them efficient and effective. Internal auditing is the independent variable related to the other variable, the governance of strategic operations and its impact on management decisions for strategic operations as a depende

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Publication Date
Tue Oct 01 2024
Journal Name
Infrastructures
Enhancing Moisture Damage Resistance in Asphalt Concrete: The Role of Mix Variables, Hydrated Lime and Nanomaterials
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Moisture-induced damage is a serious problem that severely impairs asphaltic pavement and affects road serviceability. This study examined numerous variables in asphalt concrete mixtures to assess their impact on moisture damage resistance. Mix design parameters such as the asphalt content (AC) and aggregate passing sieve No. 4 (PNo. 4) were considered as variables during this study. Additionally, hydrated lime (HL) was utilized as a partial substitute for limestone dust (LS) filler at 1.5% by weight of the aggregate in asphalt concrete mixtures for the surface layer. This study also investigated the potential enhancement of traditional asphalt binders and mixtures by adding nano-additives, specifically nano-silica oxide (NS) and na

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Publication Date
Sun Dec 09 2018
Journal Name
Baghdad Science Journal
On Free Resolution of Weyl Module and Zero Characteristic Resolution In The Case of Partition (8,7,3)
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Publication Date
Tue Mar 01 2022
Journal Name
Process Safety And Environmental Protection
Safety and health management response to COVID-19 in the construction industry: A perspective of fieldworkers
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Publication Date
Sun Dec 31 2023
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
EFFECT OF PARTICLE SIZE AND DIE HOLES DIAMETER IN THE MACHINE ON BROILER FEED PELLETS QUALITY
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Due to the need for controlling and regulating of feed pellet. Pellet that is imported or locally manufactured is accompanied by cracking and crumbling percentage that occur during transporting and distributing to animals, using conveyors and mechanical feeders. This study aimed to determine the effect of particle size and die holes diameter in the machine on broiler feed pellets quality in pellet durability, pellet direct measurement, pellet expansion, and pellet length. Three particle size 2, 4, and 6 mm, and three diameters of die holes in the machine 3, 4, and 5 mm, have been used. The results showed that changing the particle size from 2 to 4 then to 6 mm led to a significant decrease in pellet durability and pellet lengths, pe

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Publication Date
Sat Apr 01 2023
Journal Name
Full Text Book Of Minar Congress8
SECTION OF VETERINARY MEDICINE: MICROBIOLOGY, IMMUNITY AND VIROLOGY. THE BACTERIAL CONTAMINATION WITH PROTEUS AND E. COLI IN CERVIX AND UTERINE OF COWS DURING THE DIFFERENT ESTRUS PHASES
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The herein research was carried out in order to identified the presence of bacteria in cervix and uterine lumen in Iraqi cattle during the different estrus phase with focusing on Protus and E coli. Estrus phases were determined by the structures which found on ovary (follicular growth for pro-estrus, mature growing follicle for estrus, hemorrhagic corpus luteam for meta-estrus and active corpus luteam for di-eatrus). Forty cervical swabs (ten for each estrus phase) and forty uterine swabs (ten for each estrus phase) were taken from macroscopically healthy reproductive animals after slaughtering and cultivated on nutrient agar and blood agar, the bacterial isolation were identified with biochemical teats. The present study found that

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Publication Date
Tue Sep 11 2018
Journal Name
Iraqi Journal Of Physics
Preparation and study the structure of pure and impure barium titanate with Mg2+ ion
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Pure and doped barium titanate with Mg2+ ion at two molar ratios x= (5%, 10%) mol. has been synthesized by solid state reaction technique. The powders sintered at two temperatures (1000 °C and 1400 °C). An XRD technique was used in order to study the crystal structure of pure and doped barium titanate, which confirmed the formation of the tetragonal phase of BaTiO3, and then calculate the lattice parameters of pure and doped barium titanate, the addition of magnesium ion Mg2+ can lead to decreases lattice parameters.

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Publication Date
Tue Dec 11 2018
Journal Name
Iraqi Journal Of Physics
Preparation and study the structure of pure and impure barium titanate with Mg2+ ion
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Pure and doped barium titanate with Mg2+ ion at two molar ratios x= (5%, 10%) mol. has been synthesized by solid state reaction technique. The powders sintered at two temperatures (1000 °C and 1400 °C). An XRD technique was used in order to study the crystal structure of pure and doped barium titanate, which confirmed the formation of the tetragonal phase of BaTiO3, and then calculate the lattice parameters of pure and doped barium titanate, the addition of magnesium ion Mg2+ can lead to decreases lattice parameters.

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Publication Date
Fri Apr 01 2022
Journal Name
Baghdad Science Journal
The Cut-off Values of Triglycerides - Glucose Index for Metabolic Syndrome Associated with Type 2 Diabetes Mellitus
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       The co-occurrence of metabolic syndrome with type 2 diabetes mellitus (T2DM) will potentiate the morbidity and mortality that may be associated with each case. Fasting triglycerides-glucose index (TyG index) has been recommended as a useful marker to predict metabolic syndrome. Our study aimed to introduce gender-specific cut-off values of triglycerides- glucose index   for diagnosing metabolic syndrome associated with type 2 diabetes mellitus. The data were collected from Baghdad hospitals between May - December 2019. The number of eligible participants was 424. National cholesterol education program, Adult Treatment Panel III criteria were used to define metabolic syndrome. Measurement of fasting blood glucose, lipid pro

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Publication Date
Wed Feb 28 2024
Journal Name
Al-rafidain Journal Of Medical Sciences ( Issn 2789-3219 )
The Effects of -806 T/C and -857 T/C Single Nucleotide Polymorphisms in the TNF-α Gene on Rheumatoid Arthritis Severity and Inflammatory Markers
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Background: Polymorphisms in the TNF-α gene affect the development and progression of rheumatoid arthritis. Objective: To investigate the associations between (-806 T/C) and (-857 T/C) SNPs with rheumatoid arthritis severity and susceptibility in a sample of Iraqi patients. Methods: A case-control study was conducted in Baghdad, Iraq. Twenty healthy controls and 63 patients confirmed to be newly diagnosed with rheumatoid arthritis were included. Those are divided into two groups (patients and controls), and the patients were further subdivided into severe and mild-moderate groups. Samples from those participants were analyzed for clinical and inflammatory parameter measurements. Genotyping by the Sanger method was performed to stu

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