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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
Tue Nov 01 2022
Journal Name
Journal Of Cleaner Production
Modeling of biogas production and biodegradability of date palm fruit wastes with different moisture contents
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Publication Date
Mon Jun 22 2020
Journal Name
Baghdad Science Journal
Effects of Anthracene Doping Ratio and UV Irradiation Time on Photo-Fries Rearrangement of Polycarbonate
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Thin films of pure polycarbonate (PC) with anthracene doping PC films for different doping ratios (10, 20, 30, 40, 50 and 60 ml) were prepared by using a casting method. The influence of anthracene doping ratio on photo-fries rearrangement of polycarbonate was systematic investigated. Furthermore, pure PC and anthracene doping PC films were irradiated via UV light at a wavelength (254 nm) for different periods (5, 240, 288, and 360 hrs). The photo-fries rearrangement occurring in pure PC and anthracene doping PC films were monitored using UV and FTIR spectroscopies. The photo-fries rearrangement leads to scission the carbonate linkage and formation phenylsalicylate and dihydroxybenzophenes. The result of the UV spectrum confirms disappea

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Publication Date
Wed Jul 26 2017
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Formulation and Evaluation of Fast Dissolving Tablets of Taste-Masked Ondansetron Hydrochloride by Solid Dispersion
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Ondansetron hydrochloride (ONH) is a very bitter, potent antiemetic drug used for the treatment and/or prophylaxis of chemotherapy or radiotherapy or postoperative induced emesis. The objective of this study is to formulate and evaluate of taste masked fast dissolving tablet (FDTs) of ONH to increase patient compliance.

 ONH taste masked granules were prepared by solid dispersion technique using Eudragit E100 polymer as an inert carrier. Solvent evaporation and fusion melting methods were used for such preparation.

Completely taste masking with zero release of drug in phosphate buffer pH 6.8was obtained from granules prepared by solvent evaporation method using drug: polymer ratio of 1:2, from which four formulas pas

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Publication Date
Wed Mar 01 2023
Journal Name
Baghdad Science Journal
Odd Fibonacci edge irregular labeling for some trees obtained from subdivision and vertex identification operations
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Let G be a graph with p vertices and q edges and  be an injective function, where k is a positive integer. If the induced edge labeling   defined by for each is a bijection, then the labeling f is called an odd Fibonacci edge irregular labeling of G. A graph which admits an odd Fibonacci edge irregular labeling is called an odd Fibonacci edge irregular graph. The odd Fibonacci edge irregularity strength ofes(G) is the minimum k for which G admits an odd Fibonacci edge irregular labeling. In this paper, the odd Fibonacci edge irregularity strength for some subdivision graphs and graphs obtained from vertex identification is determined.

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Publication Date
Wed May 01 2019
Journal Name
Russian Journal Of Electrochemistry
Preparation and Characterization of Graphite Substrate Manganese Dioxide Electrode for Indirect Electrochemical Removal of Phenol
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Manganese dioxide rotating cylinder electrode prepared by anodic deposition on a graphite substrate using MnSO4 solution in the presence of 0.918 M of H2SO4. The influence of different operational parameters (MnSO4 concentration, current density, time, and rotation speed) on the structure, and morphology of MnO2 deposit film was examined widely. The structure and crystal size determined by X-ray diffraction (XRD), the morphology examined by scanning electron microscopy (SEM) and atomic force microscopy (AFM) techniques. The γ-MnO2 obtained as the main product of the deposition process. It found that the four parameters have a significant influence on the structure, morphology, and roughness of the prepared MnO2 deposit. The crystal size in

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Publication Date
Mon Oct 01 2018
Journal Name
Data In Brief
Chemical and structural data of (1, 2, 3-triazol-4-yl) pyridine-containing coordination compounds
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The data presented in this paper are related to the research article entitled “Novel dichloro(bis{2-[1-(4-methylphenyl)-1H-1,2,3-triazol-4-yl-κN3 ]pyridine-κN})metal(II) coordination compounds of seven transition metals (Mn, Fe, Co, Ni, Cu, Zn and Cd)” (Conradie et al., 2018) [1]. This paper presents characterization and structural data of the 2-(1-(4-methyl-phenyl)-1H-1,2,3-triazol-1-yl)pyridine ligand (L2 ) (Tawfiq et al., 2014) [2] as well as seven dichloro(bis{2- [1-(4-methylphenyl)-1H-1,2,3-triazol-4-yl-κN3 ]pyridine-κN})metal (II) coordination compounds, [M(L2 )2Cl2], all containing the same ligand but coordinated to different metal ions. The data illustrate the shift in IR, UV/VIS, and NMR (for diamagnetic complexes) peaks wh

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Publication Date
Mon Dec 07 2020
Journal Name
The International Journal Of Artificial Organs
Improved hand prostheses control for transradial amputees based on hybrid of voice recognition and electromyography
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The control of prostheses and their complexities is one of the greatest challenges limiting wide amputees’ use of upper limb prostheses. The main challenges include the difficulty of extracting signals for controlling the prostheses, limited number of degrees of freedom (DoF), and cost-prohibitive for complex controlling systems. In this study, a real-time hybrid control system, based on electromyography (EMG) and voice commands (VC) is designed to render the prosthesis more dexterous with the ability to accomplish amputee’s daily activities proficiently. The voice and EMG systems were combined in three proposed hybrid strategies, each strategy had different number of movements depending on the combination protocol between voic

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Publication Date
Thu Jul 01 2021
Journal Name
Biochemical And Cellular Archives
Determination of Beta Lactam Resistance of Klebsiella pneumoniae isolated from clinical specimens and water samples
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Publication Date
Sun Jan 01 2023
Journal Name
Materials Today: Proceedings
Synthesis and characterization of some mixed ligands complexes of β-enaminone with some metal ions
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Publication Date
Tue Jan 08 2019
Journal Name
Iraqi Journal Of Physics
Effect of Argon and oxygen pressure on Zn magnetron plasma produced by RF power supply
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In this work, the plasma parameters (electron temperature and
electron density) were determined by optical emission spectroscopy
(OES) produced by the RF magnetron Zn plasma produced by
oxygen and argon at different working pressure. The spectrum was
recorded by spectrometer supplied with CCD camera, computer and
NIST standard of neutral and ionic lines of Zn, argon and oxygen.
The effects of pressure on plasma parameters were studied and a
comparison between the two gasses was made.

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