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

Le mot anglais code switching ou l’équivalent français alternance codique est un terme très utilisé dans des recherches qui traitent des problèmes en sociolinguistique. Le bilingue dispose, dans son répertoire linguistique, de moyens de communication qui lui permettent d’adapter son langage à des situations de communication plus variées que ceux du monolingue. Le code-switching ou l’alternance codique qui est un lieu de structuration de stratégies de communication en est un moyen indispensable.
L’alternance codique dans la conversation est l’utilisation d’un mot ou plus appartenant à une langue B à l’intérieur d’une phrase qui appartient à une langue A. Dans la plupart des cas, le locuteur se sert de l’a

The innate art,is a major tributary in the art world, It is a bold achievement, has a special flavor, With self-identity, linked to the origins and roots of human ,That goes back to the past and the history and culture of peoples. This business is not limited to only aesthetic side, but is loaded with religious and magical experience, and have social functions, This creations stayed live, breathe, grow, and change with the transformation of society, these processors emerged, from local people have not been trained academically.Their Elvis came from community culture,Which are, Mesopotamian thoroughbreds.This culture that we desperately need today, in order to increase ourselves Iraqi force, In the face of the modern world, which is locke

the  civil relation between Iraqis and Egyptian was close , it is clear that is the opening relation between two countries esoecally in trade and demand education , but after mongle occupation  , For the capital of the Abbasid Caliphate, the situation in  Baghdad, had changed in 656 AH/1258 AD,  the Iraqi migration  started security and safety,

the  civil relation between Iraqis and Egyptian was close , it is clear that is the opening relation between two countries esoecally in trade and demand education , but after mongle occupation  , For the capital of the Abbasid Caliphate, the situation in  Baghdad, had changed in 656 AH/1258 AD,  the Iraqi migration  started security and safety, including scholars and writers, in addition to the presence of entire Iraqi families who immigrated to Egypt and resided there, including the family of Al-Hafiz Al-Iraqi The Ibn al-Kwaik family, the subject of the study, had an important impact on the scientific movement in Egypt.

مارس العراقيون ومنهم سكان مدينة بغداد أنواعاً متعددة من الألعاب الرياضية الفردية منها السباحة ، الفروسية ، الساس ، الطابك ، والمصارعة بطريقتها القديمة ـ الزورخانة ـ وما تحملهُ من عادات وتقاليد وطقوس شبه دينية إضافة لما في حركتها من معاني القوة والبطولة ونجد أنَّ الذين يقبلون على مزاولتها عند انتشار بيوتاتها في بغداد فيما بعد هم من علية القوم ووجهاء مدينة بغداد ومن الذين كانوا يتمتعون بالاخلاق الدينية الفا

The present study aims to detect CTX-M-type ESBL from Escherichia coli clinical isolates and to analyze their antibotic susceptibility patterns. One hundred of E. coli isolates were collected from different clinical samples from a tertiary hospital. ESBL positivity was determined by the disk diffusion method. PCR used for amplification of CTX-M-type ESBL produced by E. coli. Out of 100 E. coli isolates, twenty-four isolates (24%) were ESBL-producers. E. coli isolated from pus was the most frequent clinical specimen that produced ESBL (41.66%) followed by urine (34.21%), respiratory (22.23%), and blood (19.05%).  After PCR amplification of these 24 isolates, 10 (41.66%) isolates were found to possess CTX-M genes. The CTX-M type ESBL

The aim of present investigation was Litilizing cow, sheep and chicken bones that included both hollow and flat to produce fat. The extraction rat was increased propotionally with rising temperature and extraction time for both cow and sheep bones. The lowest extraction rat form hollow and flat bones for cow and sheep was 12.66, 6.55, 6.93 and 7% respectively at 60°C for 3 hours. The highest extraction rat for hollow cow bones was 21.90% at 90°C for 5 houers, values for flat cow bones, hollow and flat sheep bones was 15.04, 16.4 and 12.8% respectively at 100°C for 5 hours. While, hollow and flat chicken bones resulted lowest extraction rate, thus thermal treatment was conducted only at 90 °c and showed propotional increase with incre

 Microorganisms have an active role in biotechnology for example yeasts, especially in some genus like Saccharomyces, Pichia, and Candida.  C.tropicalis one of the most important species of Candida and despite it is one of the causative agents of candidiasis but it has a major role in the production of many chemical compounds. C.tropicalis  in the previous study was isolated from sheep dung and morphologically and molecularly classified the result of sequencing was elucidate 100% similarity between the studied isolate and other isolates inserted in DNA Data Bank of Japan DDBJ, physiologically this isolate tolerated 6% ethanol concentration in broth media with the ability to the pro

The research aims to demonstrate the dual use of analysis to predict financial failure according to the Altman model and stress tests to achieve integration in banking risk management. On the bank’s ability to withstand crises, especially in light of its low rating according to the Altman model, and the possibility of its failure in the future, thus proving or denying the research hypothesis, the research reached a set of conclusions, the most important of which (the bank, according to the Altman model, is threatened with failure in the near future, as it is located within the red zone according to the model’s description, and will incur losses if it is exposed to crises in the future according to the analysis of stress tests