Abstract

The prevention of bankruptcy not only prolongs the economic life of the company and increases its financial performance, but also helps to improve the general economic well-being of the country. Therefore, forecasting the financial shortfall can affect various factors and affect different aspects of the company, including dividends. In this regard, this study examines the prediction of the financial deficit of companies that use the logistic regression method and its impact on the earnings per share of companies listed on the Iraqi Stock Exchange. The time period of the research is from 2015 to 2020, where 33 companies that were accepted in the Iraqi Stock Exchange were selected as a sample, and the res

The research aims to develop a proposed mechanism for financial reporting on sustainable investment that takes the specificity of these investments.

To achieve this goal, the researcher used (what if scenario) where the future financial statements were prepared for the year 2026, after completion of the sustainable project and operation, as the project requires four years to be completed.

The researcher relied on the results of the researchers collected from various modern sources relevant to the research topic and published on the internet, and the financial data and information obtained to assess the reality of the company's activity and its environmental, social, and economic i

Seeds of three American species of cucumber:-Lot number (EM285) signed as number 1,
To CAEEN F1 signed as number 2 ,and Hybird Super Green F1 signed as number 3, were
exposed to two kinds of physical effects .They were given :- 4 frequencies of the electric
current (0,1,2and 2.5) Am for five minutes using electro- magnetic generator .Then the three
species exposed to Ultra-Violet (UV)wave for four periods (0,30,60 and 90)sec. respectively
at 254 nm using Hood light .After exposure time the seeds were planted in sterlized
media(MS) with Benzyladenine (BA)and left in the incubator for2-3 weeks .Then ,plantlets of
the three species were taken to study the root system ,shoot system ,dry and wet weight for
them

This study included isolation of some active materials from Curcuma longa such as tannins, saponins and volatile oils with percentage of 59%, 31%, and 9% respectively. Also the study included the determination of minerals in Curcuma longa such as " Na, Ca and K" using Flame photometer. The concentrations of these minerals were (14 ppm),(10 ppm) and )76 ppm) respectively. The anti-bacterial activity study was performed for the active materials isolated from Curcuma longa against two genus of pathogenic bacteria, Escherichia Coli and Staphylococcus aurous by using agar-well diffusion method. It appeared from this study that all of the extraction have inhibitory effect on bacteria was used. The inhibition zone diameter varies with

An experiment was conducted in the field, Department of field crops , College of Agriculture , University of Baghdad during fall season 2011. To study the effect of interaction of water stress and hydrogen peroxide and potassium on the growth and yield of maize plant cultivar Bohooth 106. It Included the study of three levels of water stresses of 40 , 60 and 80% of the available water , (D1 , D2 and D3) respectively, three levels of hydrogen peroxide of concentrations (0 , 15 and 30 Mm), and foliar application of potassium at the concentration of 3000 mg K. L-1 K2SO4 and without applied potassium.. Split – Split with RCBD design with three replications were used. The levels of water stresses occupied the main plots , potassium lev

This study focused on the biological synthesis of silver nanoparticles (AgNPs), using prodigiosin pigment produced by Serratia marcescens. The effect of parameters such as pH, temperature, time, with various concentrations of silver nitrate (AgNO₃) and prodigiosin on the synthesis of AgNPs were also studied.  Optimized results of the biosynthesis process revealed an increase in the intensity of Surface Plasmon Resonance (SPR) bands of nanoparticles with shifting at the wavelength of 400 nm. In addition, optimum synthesis of AgNPs was achieved at pH 12, temperature 55℃, and reaction time 24 h, with concentrations of prodigiosin, as a reducing agent, of 12.5 µg/ml and silver ion concentration of 1 mM. Measuremen

     The research aims to analyze the impact of exchange rate fluctuations (EXM and EXN) and inflation (INF) on the gross domestic product (GDP) in Iraq for the period 1988-2020. The research is important by analyzing the magnitude of the macroeconomic and especially GDP effects of these variables, as well as the economic effects of exchange rates on economic activity. The results of the standard analysis using the ARDL model showed a long-term equilibrium relationship, according to the Bound Test methodology, from explanatory (independent) variables to the internal (dependent) variable, while the value of the error correction vector factor was negative and moral at a level less than (1%). The relationship bet

RPT is a method used for classifying various lithologies and fluids from data of well logging or seismic inversion. Three Formations (Nahr Umr, Shuaiba, and Zubair Formations) were selected in the East Baghdad Oil field within well EB-4 to test the possibility of using this method. First, the interpretations of the well log and Density – Neutron cross plot were used for lithology identification, which showed that Nahr Umr and Zubair formations consist mainly of sandstone and shale, while the Shuaiba Formation consists of carbonate (dolomite and limestone). The study was also able to distinguish between the locations of hydrocarbon reservoirs using RPT. Finally, a polynomial equation was generated from the cross plot domain (AI versus V

     The aim of this study is to determine the effect of cold plasma on nails pH, creatine levels and the accumulative of some trace elements in humans nails. Creatine levels in the blood, as well as pH and trace elements, were measured before and after (1, 2) months of plasma exposure in both gender (men and women) between the ages of 22 and 25 years. Nails are exposed to  cold plasma with a voltage of (175 volts) and (2 gas flow). After one month of exposure, there was no significant change in the levels of all parameters, but after 2 months, the concentration of creatine and pH had  reached  a near- neutral value. In both men and women,  calcium concentration increased and showed a positive response to cold plasma, while the v