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

_{Die vorliegende Forschung erklärt ein sprachliches Phänomen im Deutschen und Arabischen, dessen Aspekte die Grund-Folge-Relation (Kausalität) im Allgemeinen sowie den wirkungslosen Gegengrund (Konzessivität) im Besonderen behandeln.}

_{In diesem Kontext wird der Unterschied der verschiedenartigen Gründe der Kausalität im Deutschen, wie wirklicher Grund (kausal), möglicher Grund (konditional) und wirkungsloser bzw. unzureichender Gegengrund (konzessiv) gezeigt.}

_{Die theoretischen Darlegungen der konzessiven Ausdrucksmittel in dieser Forschungsarbeit werden durch diverse praktische Beispiele aus der deutschen und arabischen Literatur fundamentiert.}

_{Das Hauptziel dieser For}

      The conducted research was done in Grda rasha field (Salahaddin University) for one month to compare the impacts of Alcea kurdica powder, Rifaxmine, and Ranitidine as anti-lesion and immune-strengthening agents on stress-induced quails which are affecting their growth rate and in severe cases causing gizzard erosion and deep intestinal lesions. To do that, 75 quails (12 weeks old) were grouped into six treatments with different additives. (T0-) = Negative control (Stress-induced Without treatment), (T0+) = Positive control (No stress inducing or treatment). T1= (treated with Rifaximine 200mg/L water mixed), T2= (treated with Ranitidine 200mg/L), T3= (treated with A.kurdica extract 100mg/L). The tested groups,

Objectives: To study the prevalence of iron deficiency anemia in pregnant women and to find out the degree of
iron deficiency anemia and to find out any association this has been found between the socio- demographic
characteristics and the degree of iron deficiency anemia.
Methodology: A cross sectional study has been conducted in Ibn-Albaldy hospital in Baghdad among 258
pregnant women attending outpatient clinics during the period from the 1st of March 2011 to fifteenth of
October 2011. Data collection was by using a previously designed questionnaire including socio-demographic
characteristics, obstetrical history. A blood sample has been obtained to estimate the hemoglobin, mean
corpuscular volume, serum iron and

In globalization, the world became open area to competition for the attractive of investment, and the abilities of each country to win the confidence of investors depend upon the preparation to optimize circumstances.   The competitiveness is an essential means of expanding the capacity of developed to coexist in an international environment characterized by globalization. While competition describes the market structure, the behavior of investors and business, competitiveness is interested in the evaluation of business performance or countries and compare them in the conditions of competition available in these markets. Regarding Malaysia, which is depend on FDI-Export- Led Growth strategy,  it has taking on diffe

       The economic development and intense competition may make economic units neglected the social aspect as a service workers and the environment, the community and focus on the economic side and achieve profitability only, which puts it in a position of accountability of trade unions and bodies, environment, health, civil society organizations and the focus of many studies accounting in order to clarify social activities and disclosed in the financial statements, increasing pressure from multiple parties calling for governments to issue laws and regulations oblige economic units to disclose complete and accurate information in a timely manner for all social activities and be subj

Statistical control charts are widely used in industry for process and measurement control . in this paper we study the use of markov chain approach in calculating the average run length (ARL) of cumulative sum (Cusum) control chart for defect the shifts in the mean of process , and exponentially weighted moving average (EWMA) control charts for defect the shifts for process mean and , the standard deviation . Also ,we used the EWMA charts based on the logarithm of the sample variance for monitoring a process standard deviation when the observations (products are selected from al_mamun factory ) are identically and independently distributed (iid) from normal distribution in continuous manufacturing .

Trichomonas vaginalis is a causative agent of trichomoniasis , one of the most common non-viral sexually transmitted disease (STD) over all the world, especially in immunocompromised women such as pregnant. Wet smear and Giemsa stain are the current methods used in hospital to diagnosis trichomoniasis. DNA based diagnosis is still to be validated to diagnose the local isolates, the objective of the present study was to compare the conventional methods of disease diagnosis with the DNA-based method to diagnose Trichomonas incidence in local isolates. In the present study, 105 samples were collected from outpatient women (18-45 years) of Maternity hospital in Mosul who showed a classical presentation of Trichomonas

The objective of this research is to develop a method for applying financial derivatives in the local environment to reduce the risk of foreign exchange rate fluctuations to enhance quality of accounting profits through Financial reporting to local units In accordance with international financial reporting standards, To accomplish this objective was selected a sample of Iraqi units exposed to the risk of fluctuations in foreign currency rates, As the research found:

• many companies and banks in the local environment a lot of losses due to fluctuations in foreign currency exchange rates.
• that financial derivatives in the Iraqi environment represent