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 analyze financial data and estimate the probability of financial failure occurring in these banks. Financial data was collected for a sample of private banks in Iraq over several years, and these data were used to apply the Sherrod model .As for the sample, a sample was chosen from the research consisting of two banks (the Commercial Bank of Iraq and the Iraqi Islamic Bank) for the research and a time series that extended for five years (2017 – 2021) , The results showed that the Sherrod model has a good ability to predict financial failure in Iraqi private banks. The researchers used a variety of financial and accounting variables in the model, which contributed to improving the accuracy of predicting financial failure .This study represents an important contribution to understanding how mathematical models such as Sherrod's model can be used to estimate the risk of financial failure in banks. These tools help guide strategies and make sound financial decisions. This research is considered an important step towards improving the sustainability and performance of private banks in Iraq and enhancing confidence in the financial system.
The rental activity receives "significant" interest from accounting organizations interested in issuing accounting standards worldwide, such as the Financial Accounting Standards Board (FASB), the International Accounting Standards Board (IASB). As leases represents an important source of finance for economic units as an alternative to financing assets through purchase or borrowing. Professional organizations have focused on addressing the situation of extra-budgetary funding through which the lessee hides many leases that are classified as financing without It shows in the budget, which gives an incorrect picture of the reality of the financial situation of economic unity, IASB has issued IFRS 16, which terminates off- Balance s
... Show More
The bodies responsible for the organization of accounting in the world seek to keep abreast of repaid development, by provide the information required by users, which they need to make efficient decision that return them to the desired benefits, and avoid the risks they could face if they made their decision based on misleading information, or insufficient, or not accurate, Hence, the IASB has undertaken to review the standards, and make the necessary adjustment and clarifications to remove the ambiguities that some of the paragraphs may have in IFRS issued.
And the Iraqi Central Bank obliges banks to convert from local accounting standards to apply IFRS only a step towards keeping pace with developments
... Show More
(1)
The research aims to assess the local accounting procedures related in one of developments that have taken place, and largely on the structure of the Iraqi economic activity. But a partnership between the (public and private sector), or one of the types of joint arrangements, and through the use of the analytical method and extrapolate the reality of the accounting treatments in Company research sample. Research found to a number of conclusions that the unified accounting system applied in the economic units that deal with contracting joint arrangements formula suffers from obvious shortcomings, and reflected the common arrangements suffer from obvious shortcomings. and reflected on the quality of financial reporting, and the urgent need
... Show More
Because it is obligatory for every Muslim to pay attention to the jurisprudence of his religion in order to achieve goodness thereby
He is guided to the paths of light.
One of the most important topics of Islamic jurisprudence is marriage. Because it relates to the life of every member of society, the engagement is one of the prerequisites for marriage, and whatever is related to what is important is important. It also contains many matters and details, so we wanted to write a study in it that understands its tasks so that the Muslim is aware of his religion.
And let him stay away from situations and customs that contradict our true religion. We have adopted approved books that are widely circulated among the majo
... Show MoreInitiation in Islamic economy is the key for success and the way for advancement. It leads to the use of circumstances that through which the individual can achieve the accomplishments and gains. Once initiation spreads in the community, it will become a vivacious and that will lead to the development of its reality into the best. The Messenger (PBUH)( has encouraged imitation and the companionsshowed many imitations to deal with the economic issues that are vital to the stability of the peoples and communities and to achieve the necessary level of income and livelihood pursuant to what the Islamic economy has stipulated. Therefore, finding the ideal means to employ what Allah Almighty has endowed to humanity.
There is talk of the Prophet ﷺ proud of his relative, which is the uncle, and the importance of this subject, this search for doctrinal matters related to the two things between us: the interest of the Prophet ﷺ responsible, and also responsible forbidden marriage and marriage as it is forbidden to marry the uncle, and in the uncle language: mother's brother, aunt Her uncle may spend his uncle's nephew, the uncle may embrace his nephew, the uncle shall be the guardian of the little or the small, not to cut off the uncle if he steals from his nephew's money. "
Prof.Dr. Yassin Khudair
Baghdad University
Faculty of Islamic Sciences
Department of Fundamentals of Religion
The Education laws in Jursi produce Science
Forbidden Suckling Decision in Islamic jurisprudence
Abstract Rationality and freedom are fundamental elements of Western modernity. Although modern and contemporary Islamic thought has established its intellectual foundations on the fundamentals of intellectual thought that are at the core of its Islamic intellectual system, at the same time many of its intellectual products have been a response In spite of the fact that this Islamic intellectual response stands out from Western modernity as a negation or a positive attitude. The Islamic intellectual response differed in determining its position on Western modernity, depending on the nature of the historical stage that was The Islamic nation, as well as the nature of the challenge posed by Western civilization to other nations and other c
... Show More