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.
A mathematical model is developed which predicates the performance of cylindrical ion exchange bed involving comparing of axial dispersion model for cation exchange column with different assumption, this model permits the performance to predicate the residence time within the bed with the variance, axial dispersion and Pecklet No. to indicated deviation from plug flow model.
Two type of systems are chosen for positive ions first with divalent ions (Ca+2) to exchange with resin of Na+1form used as application in water softener units and second with monovalent ions (Na+1) to exchange with resin of H+1 form used as application in deionize water units &n
... Show Moreهدف الدراسة معرفة التأثير السمي التراكمي للأعلاف الملوثة بالحنطة المتفحمة على أفراخ فروج اللحم .اجري هذا البحث في مختبرات الصحة الحيوانية التابعة لوزارة العلوم والتكنولوجيا استعمل 78 فرخاً لهذه التجربة قسمت إلى ستة مجاميع ربيت في أقفاص خاصة أعدت لهذا الغرض. تم تغذيتها يوميا على أعلاف ملوثة حسب برامج التغذية المتبعة , تمثلت المجموعة الأولى بمجموعة السيطرة والتي غذيت على عليقه تحوي الحنطة
Abstract
This paper represents a study of the effect of the soil type, the drilling parameters and the drilling tool properties on the dynamic vibrational behavior of the drilling rig and its assessment in the drilling system. So first, an experimental drilling rig was designed and constructed to embrace the numerical work.
The experimental work included implementation of the drill-string in different types of soil with different properties according to the difference in the grains size, at different rotational speeds (RPM), and different weights on bit (WOB) (Thrust force), in a way that allows establishing the charts that correlate the vibration acceleration, the rate of penetration (ROP), and the power
... Show MoreThe Islamic orthodox caliphs had a great importance in the history of Arabs in
particular, and of Muslims in general.
Some attributed poetry to them. This issue to see whether such an attribution is correct
or not.
This research tried to deal objectively with this poetry .it discussed the topic,
exploring the scholars’ opinions about poetry attributed to the Islamic orthodox
Caliphs, stating their dispute : some of them agreed while others rejected the
attribution.
The research adopted the opinon that had rejected for reasons stated in the
research, of them: the weakness of poetry and its dealing with unimportant things, for
example, the caliph Omar composed verses about a new garment worn by him.
Is it
The proliferation of electronic games, video games and computers has caused children and teenagers to become attracted to these games and become their favorite entertainment. The widespread of these games has generated widespread debate about positive aspects and negative aspects. It is evident that there are two main trends in the impact of electronic games on the behavior of children and adolescents. The first trend is that e-games have positive effects on children and adolescents, especially in cognitive abilities and skills in learning. While the second view sees that electronic games have negative effects that appear in social isolation and lack of movement and aggression. Through the review of previous literature, the current resea
... Show Moreلقد إزدادت التطورات العلمية والتكنولوجية ولاسيما المعلوماتية زيادة في العلوم والحقائق والنظريات والإكتشافات بصورة مذهلة، وكذلك زيادة فروع في العلم والمعرفة ففي كل يوم نشهد قيام فروع أو تخصص معرفي جديد، إضافة إلى تفجر المعرفة التي ساهمت في بناء قنوات الفروع والتخصصات العلمية القديمة والجديدة (عبد الغفور 2001 ص8).
فالثورة في مجال العلم والمعرفة والمعلومات والإتصا
... Show MoreThe subject of the information technology system ( ITS ) of the important issues And contemporary thought in management, and various types of organizations seeking to apply and try to
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In light of the increasing importance of interim financial statements they provided these lists of information that enables users of accounting information to make wise investment decisions and predict the company's activities in light of changes the updated rather than wait until the end of the year and accessing information provided by the annual financial statements. In light of this research has come to the most important set of conclusions the adoption of interim financial information has been audited by the external auditor to the availability of basic qualitative characteristics in the accounting information contained in the (appropriate and timely manner, reliability and comparability) and this in turn leads to the impact on reli
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this research seeks to shed light on the study of the impact of Putinism on the Russian-Ukrainian war that broke out in early 2022, by studying the contents of the speeches of Russian President Vladimir Putin before the start of the war. This research uses the structural approach in analyzing the components of the Russian political regime. The research tools used in this research include case studies, content analysis of Russian speeches, and personal meetings of researchers and specialists in Russian affairs. It sums up a number of important conclusions, most notably are : 1) Putinism is a totalitarian regime that includes the political doctrine during the era of Russian President Vladimir Putin. 2) Duginism represents the totality of t
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