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

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 anal

Loanwords are the words transferred from one language to another, which become essential part of the borrowing language. The loanwords have come from the source language to the recipient language because of many reasons. Detecting these loanwords is complicated task due to that there are no standard specifications for transferring words between languages and hence low accuracy. This work tries to enhance this accuracy of detecting loanwords between Turkish and Arabic language as a case study. In this paper, the proposed system contributes to find all possible loanwords using any set of characters either alphabetically or randomly arranged. Then, it processes the distortion in the pronunciation, and solves the problem of the missing lette

The current research aims at:
Students know the level of the fourth phase of the Arabic language
departments in colleges of education in the discovery of the basic error of
grammar by answering the following questions: 

1. What level of students in the fourth stage of the Arabic language
departments in colleges of education in the discovery of the basic grammar
error?
2. Is there a statistically significant difference between male and female
students in the discovery of the wrong grammar?
3. What proposals to address the weakness of students in the grammar error
detection from the viewpoint of the teaching staff and Altdriciat?
Determined by the current search by:
1. Students in the fourth st

أسلوب العطف: دراسة مقارنة بين اللغة العربية والاسبانية

Iraq has confronted a huge political transformations after 2003 which resembled and presented rapid changes from totalitarian regime into democracy's system , this phenomenon has become a feature embodied in a new political system, specifically is being a price for previous deprivation and despotism .So that, the nature of political work has been changed as a result of practicing new democratic values ,but the real challenges appeared by depending on the conformity and political compromise in dealing with all of crises and problems in the political life .
The future of political work in this nascent democracy could be prepared according to fulfillment an active doings values stretched on national unity and forgiveness from one side ,t

Various theories on learning have been developed with increasing frequency in the last
few decades. In tandem with this, Multiple Intelligence theory appeared as a new approach to
education as well as an important theory in the field of language learning. Gardner explains
that all human beings have different intelligence fields and a potential to develop them. These
intelligences are (verbal-linguistic, logical-mathematical, visual-spatial, musical, bodilykinesthetic,
interpersonal, intrapersonal, naturalistic, and Existential).
This study aims at investigating Multiple Intelligences of Iraqi college EFL students. To
achieve the aims of the study, a questionnaire is adopted according to Birmingham model
which incl

The current research aims to identify the perceptual speed of the university students as well as to identify the differences in the level of perceptual speed for the university students according to the variables of (male, female) specialization (scientific, human) university (Baghdad, Mustansiriya). Additionally, the research aims to identify the prevalence of emotional pattern and to identify the relationship between perceptual speed and the emotional patterns among university students. The researcher designed a questionnaire to measure the Emotional Patterns based on Jerome Freedman perspective. As for perceptual speed, the researcher adopted French, Extrom and Price scale (1963), which was tran

The current research aims to assess the Brief Book of the Modern and Contemporary History of Asia from the perspective of the students in the Department of History, University of Baghdad. The study is carried out in Iraq and the research group has included students of the Department of History in the College of Education--Ibn Rushd and the College of Education for Women- University of Baghdad. The chosen sample of the assigned research consisted of (72) students from third stage in the Department of History, which equals (0.38%) of the total group members amounted (188) female and male students representing (40) students from the College of Education--Ibn Rushd, and 32 students from

The current research was aimed at the following:
1. Measurement of Personality Type Observer of the University students.
2. Identify the differences in Personality Type Observer among the University students according to variable of Sex (male / female). And according to variable of Specialization (scientific / literary)
3. Measurement of Withdrawal of the University students.
4. Identify the differences in Withdrawal among the University students according to variable of Sex (male / female). And according to variable of Specialization (scientific / literary).
5. Identify the relationship between Personality Type Observer and Withdrawal.
To achieve this aims of the research, the researchers set up the instrument is scale