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 aimed at identifying the effect of the think, pair, and share strategy by using educational movies on learning jumping opened legs and closed legs skills on vault in artistic gymnastics for women. It also aimed at identifying the group that learned better the skills understudy. The researcher used the experimental method on second-grade College of Physical Education and Sport Sciences female students. Twelve female students were selected from each of the two sections to form the subjects of the study. The main program was applied for eight weeks with one learning session per week. The data was collected and treated using SPSS to conclude that the think, pair, and share strategy and the traditional program have positive effects

A reliable and environmental analytical method was developed for the direct determination of tetracycline using flow injection analysis (FIA) and batch procedures with spectrophotometric detection. The developed method is based on the reaction between a chromogenic reagent (vanadium (III) solution) and tetracycline at room temperature and in a neutral medium, resulting in the formation of an intense brown product that shows maximum absorption at 395 nm. The analytical conditions were improved by the application of experimental design. The proposed method was successfully used to analyze samples of commercial medications and verified throughout the concentration ranges of 25–250 and 3–25 µg/mL for both FIA and batch procedures, respecti

In cognitive radio networks, there are two important probabilities; the first probability is important to primary users called probability of detection as it indicates their protection level from secondary users, and the second probability is important to the secondary users called probability of false alarm which is used for determining their using of unoccupied channel. Cooperation sensing can improve the probabilities of detection and false alarm. A new approach of determine optimal value for these probabilities, is supposed and considered to face multi secondary users through discovering an optimal threshold value for each unique detection curve then jointly find the optimal thresholds. To get the aggregated throughput over transmission

Aspect-Oriented Software Development (AOSD) is a technology that helps achieving
better Separation of Concern (SOC) by providing mechanisms to identify all relevant points
in a program at which aspectual adaptations need to take place. This paper introduces a
banking application using of AOSD with security concern in information hiding.

The complexity of multimedia contents is significantly increasing in the current world. This leads to an exigent demand for developing highly effective systems to satisfy human needs. Until today, handwritten signature considered an important means that is used in banks and businesses to evidence identity, so there are many works tried to develop a method for recognition purpose. This paper introduced an efficient technique for offline signature recognition depending on extracting the local feature by utilizing the haar wavelet subbands and energy. Three different sets of features are utilized by partitioning the signature image into non overlapping blocks where different block sizes are used. CEDAR signature database is used as a dataset f

The proliferation of cellular network enabled users through various positioning tools to track locations, location information is being continuously captured from mobile phones, created a prototype that enables detected location based on using the two invariant models for Global Systems for Mobile (GSM) and Universal Mobile Telecommunications System (UMTS). The smartphone application on an Android platform applies the location sensing run as a background process and the localization method is based on cell phones. The proposed application is associated with remote server and used to track a smartphone without permissions and internet. Mobile stored data location information in the database (SQLite), then transfer it into location AP

Industrial effluents loaded with heavy metals are a cause of hazards to the humans and other forms of life. Conventional approaches, such as electroplating, ion exchange, and membrane processes, are used for removal of copper, cadmium, and lead and are often cost prohibitive with low efficiency at low metal ion concentration. Biosorption can be considered as an option which has been proven as more efficient and economical for removing the mentioned metal ions. Biosorbents used are fungi, yeasts, oil palm shells, coir pith carbon, peanut husks, and olive pulp. Recently, low cost and natural products have also been researched as biosorbent. This paper presents an attempt of the potential use of Iraqi date pits and Al-Khriet (i.e. substances l