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.
الرؤية السايكلوجية وتطبيقاتها في مسرحية الشيخ والغانية
العوامل المؤثرة في نشأة النظام السياسي الامريكي
The sound effects in TV dramas achievements have become very important not only in terms of function and implementation, but at a greater and wider level in terms of artistic and aesthetic values, which are produced and employed in the most important world artistic achievements of drama, using the latest and most prominent technologies and equipment and according to the expressive and dramatic values expressed by these modern digital sound effects. Therefore, the researcher chose the aesthetic effect of digital sound effects in television drama to identify the aesthetic aspects provided by digital sound effects by employing them and their accompaniment for the image.
The researcher, therefor, divided this study into the methodolo
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شهد العالم مع بداية القرن الحادي والعشرين تدشين مرحلة جديدة من التطور شملت مختلف الميادين لاسيما في مجال التطورات العلمية والثورة المعلوماتية.. كما إن مسار الديمقراطية في بعض دول العالم يصبح سالكا خاصة في تركيا, فمنذ اواسط الثمانينيات من القرن الماضي فتح المجال السياسي امام قوى كانت مسحوقة ومهمشة, ويكاد ان لا يكون لها وجود في الحياة السياسية للنزول الى ساحة العمل السياسي اسوة ببقية القوى ا
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يقف البحث الموسوم (تجربة الاختيار في الشعر الجاهلي وصدر الاسلام)، على العديد من النماذج الشعرية، التي عاش فيها الشاعر العربي تجربة الاختيار في العصر الجاهلي وصدر الاسلام، واتجه البحث الى تحليل العديد من النماذج المختارة من التراث العربي الشعري، وقد وقف البحث على بعض التجارب التي يقع فيها الشاعر في موقف الاختيار. و لذلك كان من المنطق ان يقسم البحث الى مبحثين: فكان الاول منها يقف على (تجربة الاختيار في الشعر
... Show MoreThis paper deals with studying of one of the shrine that buried in Khizran
that had considered one of the ancient cemetery in Baghdad ,it is
Mohammad Basha
the source of Fiqh do not give areal picture for the efforts which have been done for economic system of the taxes But it gives a special ideas about what must be done.
The city of Baghdad has witnessed multiple stages in its
growth and development, and this is reflected in its intellectual
space, which responds to urban, economic, social and political
changes, which was reflected in its fabric and land uses. Baghdad
was characterized by the spontaneous weaving and hierarchy of
streets and alleys, s
Appearance of the Kurdish press in the Kurdish literature was affected by as set of both external and internal factors. The former was realized in the spreading of press and publications especially at the neighboring countries in the second half of the 19th century. The latter factors, external ones ,were concerned the political situations undergone by the Kurdish people who severely suffered injustice practiced by the Othman authority .All these reasons had driven the educated to migrate to search for more safe places to practice their cultural actions with absolute freedom. Consequently, the first newspaper was issued on 22/4/1898 in Cairo which pointed the birth of the Kurdish press inside and outside Kurdistan region which
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