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 study aims at knowing the actual uses of instructional technology in teaching history subject in the colleges of education for humanities from the college staff members' perspectives and their attitudes towards it. The sample of the study consisted of (24) instructors from the Colleges of Education for the Humanities, the College of Basic Education- Haditha and the College of Education for Women, the study used the descriptive method, and the questionnaire was consisted of (50) items, and the psychometric properties of the instrument of the study were extracted. The researchers used the appropriate statistical means to analyze the data, and the results of the study showed the following: the teaching staff attitudes towards the use of
... Show MoreThe current study aimed to identify key consumer rights and the nature of the work of organizations and traders in the Algerian market through the opinions of the study sample. To prove the hypotheses the researcher depended on the data obtained by the questionnaire prepared for this purpose. She distributed 384 questionnaires out of which only 300 were returned.
The data were analyzed using several statistical techniques such as the Statistical Package for Social Studies system, in addition to percentages, frequencies, and standard deviation.
And a number of conclusions and recommendations were presented. The most important results are:
- There is a strong correlation between safety and compensation rights.
- There is a st
Problem of research as defined, including the following:what is impact organizing of configuration for still life in paintings of students in the Department of Art Education in subject of colors ?Study of well training for organized in painting of still life is necessary for a teacher of art education to contribute effectively to the performance of his letter, so is this research in response to the public goals for a subject of art education. The current research aims to:1. Impact organization of configuration for still life in paintings of students in the Department of Art Education for the first grade in subject of colors2. Role organization of configuration for still life in the painting to serve the educational process in subject of
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Sought researcher to try to detect the type and size of the problems detected in or discovered or exposed or trying to find solutions to them as teachers and lecturers who are studying the educational, psychological and social articles in college studying these materials, whether the jurisdiction or extra materials, and clarified language definitions and terminology for search terms, indicating the importance of research into the problem of these either for teachers or for their students, and prepared a questionnaire organization questions open to get a clear responses and the Organization of the kind of problems faced by the lecturers and their students who are dealing with the educational, ps
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The study of oxygen mass transfer was conducted in a laboratory scale 5 liter stirred bioreactor equipped with one Rushton turbine impeller. The effects of superficial gas velocity, impeller speed, power input and liquid viscosity on the oxygen mass transfer were considered. Air/ water and air/CMC systems were used as a liquid media for this study. The concentration of CMC was ranging from 0.5 to 3 w/v. The experimental results show that volumetric oxygen mass transfer coefficient increases with the increase in the superficial gas velocity and impeller speed and decreases with increasing liquid viscosity. The experimental results of kla were correlated with a mathematical correlation des
... Show MoreThe aim of this study is to know the effect of different percentages of chitosan added to drinking water on the weight and quality of quail meat, physical anatomy in terms of (the body of the long carcass, the girth of the chest, the length of the thigh bones, the thigh racket, the fullness of the chest), chemical analysis (protein, moisture, fat and ash) and sensory evaluation of quail meat. It was purchased 320 Iraqi-origin birds of quail and one day old. Chicks were randomly distributed to three equal groups' treatments and treated with chitosan and added to the drinking water: the first treatment (0.1 gm./L water only as a control treatment), the second treatment (0.2 gm./L of chitosan was added to the drinking water) and the
... Show Moreيركز البحث على قصائد ماكسيمس للشاعر جارلس اولسن.تعتبر هذه القصائد ابداع غير تقليدي ونادر حيث استطاع الشاعر من خلالها ان ياخذ القارىء في عمليه مستمرة لشخصية واحدة في مكان واحد وهو جلوسستر.ان قصائد ماكسيمس مقسمة الى ثلاث مجلدات تقرأ كقصيدة واحدة . تقرأ هذه السلسلة من القصائد بسياق شخصي وسياسي ووجداني. تركز الدراسة على فكرة الوقت والمكان حيث تظهر القصائد بانوراما من المناظر الطبيعية والاشخاص والنماذج بصوره مس
... Show MoreRefuse derived fuel (RDF) is considered one of the most important types of low cost thermal energy which can be tapped in the industry, especially the cement industry in particular being the need of high thermal energy during the production processes, and in this paper we have implemented the use of a derivative of the fuel RDF as a substitute for gasoline , to reduce production costs and thereby achieve production efficiency, and the methodology used in this research statistical analysis as well as the use of the cost of kaizen target for the purpose of reducing costs and achieve production efficiency, and this has reduced the cost total cement production by which led to reduce total costs of cement production by 8.4% and an incre
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ان للإسماعيلية اهمية كبيرة في التاريخ الاسلامي والفكر السياسي الاسلامي , لما شغلته من حيزٍ كبيرٍ من حيث التنظير و الكتابة و من حيث التطبيق و الممارسة للسلطة السياسية من خلال اقامة دولتهم المنشودة في مصر (الدولة الفاطمية ) , اذ جعلت لنفسها فكراً خاصاً بها وحاولت ان تنشره في بلدان مختلفة من العالم الاسلامي واليوم حضورهم موجود وفاعل ولكن يكتفه الغموض و السرية . وان اهم ما ميز فكرهم السياسي هو اعتمادهم على التأويل ا
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Talking about the importance of the imagination in sculptural works has a role in shaping the collective memory and moving it, whether it is an artistic, social, religious or historical imagination. Because it documents the cultural heritage of any country through the structural structure of the sculptural form, and its connotations and symbols, which are considered an effective aesthetic image in the crystallization of various intellectual concepts and contents.
Therefore, the study aimed to know the employment of the popular imagination in the artistic works of the sculptor (Muhammad Ghani Hikmat), as well as to reveal the artistic and aesthetic features of the folklore and its reflection on its artistic style. And the references