Profit is a goal sought by all banks because it brings them income and guarantees them survival and continuity, and on the other hand, facing commitments without financial crisis. Hence the idea of research in his quest to build scientific tools and means that can help bank management in particular, investors, lenders and others to predict financial failure and to detect early financial failures. The research has produced a number of conclusions, the most important of which is that all Islamic banks sample a safe case of financial failure under the Altman model, while according to the Springate model all Islamic banks sample a search for a financial failure except the Islamic Bank of Noor Iraq for Investment and Finance )BINI(. A

he public federal budget of the state includes estimated figures for state revenues and expenditures for the next fiscal year. The estimation process is one of the main parts of the preparation of the general budget of the state and the accuracy in the estimation of revenues and expenditures of the most important principles that should be based on the process of making estimates and should not overestimate the assessment process to ensure the availability of funds in the future in all cases, which lead to unfair distribution of allocations, so the research aims to study The case of preparing the budget in the Directorate and how to estimate the expenditure in, by the analysis of operating budgets and identify deviations in the implementa

The scholars of Arabic - may God reward them with the reward of the doers of good - laid down the rules of this language, the cycle of which never ceases to dazzle minds, so they adopted principles according to which they judged the denomination of this word, and the accusative of that, and determined in its light the worker and the done, until they reached us the rules and foundations of our dear language, and it is obvious that they differ. The origins of grammarians from one school of thought to another, or from one world to another, especially with regard to the subsidiary rules, and this difference was clearly reflected in what we have received from the rules, as we find a difference in the rulings that they restricted to the one fa

A numerical and experimentally investigation for two types of winglets (spiroid and blended), which are used to reduce the induced drag caused by the trailing vortices were presented and discussed in this work. The SOLIDWORK 2016 was used to model a rectangular wing geometry of NACA2415 cross-sectional airfoil with blended and spiroid airfoils (2415 and 0012). The steady, incompressible N.S equations with standard (

Blood and urine samples were collected from 203 patients to study the relationship between Diabetes mellitus and urinary tract infections (UTI). Blood and urine specimens were subjected for estimation of random blood sugar, in addition to detection of the most pathogen bacteria which cause urinary tract infection in diabetic patients. The study included the detection of bacterial sensitivity to some antibiotics used in treating urinary tract infections, and also included the study of genetic basis which cause both types of diabetes mellitus. The results can be summarized as follows: The incidence of type ? diabetes in males was (35.8%), and (45.9%) in females . and type 2 diabetes in males was (49.6%), while in females was (40.16%).The inc

Coeliac disease is an immunologically mediated disease of the small intestinal mucosa, characterized by flattening of the small intestinal villi, increased numbers of intra-epithelial lymphocytes and inflammatory cell infiltrates in the lamina propria, resulting in gut damage and nonspecific malabsorption of nutrients. The disease is elicited by ingestion of gluten, a protein found in several cereals, principally wheat, but also barley and to a lesser extent, oats. Successful treatment is avoidance of dietary gluten. Long-standing evidence suggests a T-cell-mediated response to peptides derived from the gliadin fraction of wheat gluten, leading to immunologically mediated intestinal injury in genetically susceptible individuals. The

Both of the species Typha domengensis and Phragmites communis among the most important plant endemic in flora of Iraq from monocotyledon. Due to the similarity of the two species with each other in many morphological characteristics such as the environment where they live and the form of leaves and type of leaf venation and type of stomata….ets, also both of species belong to monocots plant therefore this research work was conducted find anatomical differences that have the same as taxonomic value to help distinguishing between both species under study. Through this research, we found great importance to the anatomical characteristics which we reached by studying the roots, stems and leaves sections f

Background: The association between oral microbial infection and systemic disease is not a new concept. A major confounding issue is that oral infections often are only one of the many important factors that can influence systemic diseases .Objective: This study was conducted to evaluate the periodontal health status of patients with acquired coronary heart disease. Type of the study: Cross-sectional study.Methods: The study group consisted of 200 patients with an age range (35-70) years, having coronary heart disease .This study group were compared to a control group of non-coronary heart disease (200 individuals ) matching with age and gender. The oral parameters were examined including the periodontal conditions, assessment of periodo

Despite the artistic importance that Assumption intertextuality in technical studies, it is indispensable for the artist and writer whatever, Intertextuality s is not a coincidence, is not correct to be so, so that human culture is governed by Trait obstetrics and conclusion shows and the longer the life of culture, whatever it be more fortunate the correlation between the present and the past. From this point the problem of current research was founded in the detection of overlapping contexts in contemporary art between intertextuality and quotation, and concluded by identifying the most important terms in the search, while the second chapter highlighted the intertextuality in contemporary artistic discourse and the types of intertextua

The authentic traditional architecture proved that it is very convenient to the environmental and social regulations where it appeared and lasted for hundred of years.

This traditional architecture got the intelligence in providing thermal comfort for their occupants by the intelligent usage of the building materials and the intelligent planning and designs which took in consideration the climatic condition and the aerodynamics of the whole city as one ecological system starting from the cold breeze passing through its narrow streets till it enters the dwelling units and glides out through the wind catchers.

This architecture had been neglected and replaced by modern imported architecture which had collap