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.
this research adopts the study of experimentational fiction in the characters for the writer Fadhil Al-Azzawi ,which appear in the miraculous characters that the writer creates in his enumerative paragraphs , and these characters are featured by there reveling on traditions which is prevalent in the formation of these characters, The research also included theoretical beginning foe experimental fiction and miraculous characters, followed by analysis and examination of these characters in the writer`s texts, finishing by an epilogue for the results of the research , giving the references and resources we depended on writing this research .
Comparative literature is one of the important research topics in finding new relations and results that other types of studies do not allow.
The present research is a comparative study between two contemporary poets : Al-Sayyab and Prévert. The reason for accomplishing this research is Al-Sayyab’s reading for the western literature. Moreover, the study sheds a light on translational criticism.
It tackles the lives of the two writers and their points of similarities and differences. Prévert and Al-Sayyab’s are two modern poets. The first employed his daily routines to express reality, specially the events of the two world wars. The second’s pain, on the other hand, was the starting point to express others’ suffe
... Show Moreمما لاشك فيه أنّ اندفاعنا للقيام بهذه الدراسة المتواضعة له أسبابه ، أهمها إن بعض الأبنية الصرفية مازالت مغمورة في ركام الدراسة قابعة تحت غبار الزمن على أساس أنها خارجة عن القواعد الصرفية الأساسية من غير مسوغ لهذا الخروج ، وهذه محاولة جادة للوقوف على بعضها ، لكي ننفض عنها الغبار لتخرج إلى النور ،
Environmental education is considered as process of getting Humans in communication with this environment and all its various resources. such process requires acquiring knowledge about the environment that com help humans understand their correlative relations with the environmental elements on one hand and among the environmental elements themselves on the other . Besides, such a process requires developing human skills that help them participate in developing environmental circumstances. Therefore environmental education is responsible for perspective and cultural development that governs human behavior. Regarding their environment and stimulating tendencies and interests towards the environment , let alone helping humans acquire the c
... Show Moreإن تاريخ التعليم في السنوات الأخيرة هو قصة تحكي تطور التعليم من بُعد والتعليم المفتوح وباختصار " الإنفتاح التعليمي " Opening up education؛فعلى مدى عقود قليلة عملت التكنولوجيا الحديثة مثل الكمبيوتر الشخصي ، والوسائط المتعددة التفاعلية ، والإنترنت باستمرار على توسيع فرص
Our life is a test and the eternal life in the afterlife. So we must work well in our life even win paradise, must always remember the death and there is a life after this death and we will be responsible for everything we've done in our life. God did not create us vain but for reward, punishment, for this we must have to well prepare for this great day and we have to think about what to do in order to win the paradise.
Keywords: paradise, surat al-rahman, preparation.
It is no secret to anyone that the Koran is a speech to people, and how it is not a speech to humans is a home to them and suitable for their understandings, and the people of rhetoric mean great care has never been before in the division of the Koranic discourse, followed by linguists and science of the Koran. After reading the letter, I followed it in the Holy Quran, taking advantage of what was written by former writers in language and interpretation. Thanks to God, I have done what I wanted. Perhaps one of the most important reasons that led me to write my research and optional for this topic; is related to the Koran. So I started to develop the research plan, and divided it as I saw it, I started to pave the way, and then divided it
... Show MoreStress is an inevitable part of life. Stress occurs when stressful events of self, environmental, or social origin affect the individual's resilience and threaten to collapse his psychological and physical systems. The stress represents difficulties and obstacles that may exceed the individual's ability to bear them and deal with them, which causes him stress and causes negative effects on his psychological and physical health. Therefore, the current research aimed to identify the negative effects of psychological stress on the psychological and physical health of the individual through the literature that dealt with this topic. It was among the results of the research that one of the negative effects of stresses on mental health is the
... Show MoreThe codification of the social history of the city of Baghdad will be filled with an inherited folklore and folklore that has been descended to it from the previous generations with all its tales of folk tales, metaphors, parables, crafts and industries. Immortal
Praise be to God, and prayers and peace be upon the most
eloquent of those who uttered adverbs, our master Muhammad
and his family and companions, and after,,
This study has shed light on some of the fictional works of
Samira Al-Manea. It contributed in one way or another to
increasing the artistic value of the literary work, spreading in it
an emotional energy that mixed with its events