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jeasiq-1248
استعمال أنموذج (Altman) للإفلاس دالة لقياس الأداء دراسة تطبيقية في بعض الشركات المساهمة الخاصة العراقية
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Performance measures are a central component of management control system, making good planning and control decisions requires information about how different subunits of organizations have performed. To be effective, performance measures (both financial and nonfinancial) must also motivate managers and employees at all levels of organization to strive to achieve organization goals.

To give aclear picture about performance must be used compound measure, that was best than single measure.

Altman model can be used as a compound performance measure that measures the performance by tied a sum of variables, due to make weight for every variable to reach for performance.

 

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Publication Date
Wed Mar 13 2019
Journal Name
Al-khwarizmi Engineering Journal
Transient Behavior Analysis for Solar Energy Storage in PCM-CFM Material Using Equivalent Heat Capacity Method as Storage Model
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A paraffin wax and copper foam matrix were used as a thermal energy storage material in the double passes air solar chimney (SC) collector to get ventilation effect through daytime and after sunset. Air SC collector was installed in the south wall of an insulated test room and tested with different working angles (30o, 45o and 60o). Different SC types were used; single pass, double passes flat plate collector and double pass thermal energy storage box collector (TESB). A computational model based on the finite volume method for transient tw dimensional domains was carried out to describe the heat transfer and storage in the thermal energy storage material of collector. Also, equivalent specific heat metho

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Publication Date
Thu Jan 02 2020
Journal Name
Journal Of The College Of Languages (jcl)
Linguistic Errors in second language learning through Error Analysis theory: هه‌ڵه‌ زمانییه‌كان له‌ فێربوونی زمانی دووه‌مدا (له‌ ڕوانگه‌ی تیۆری شیكاری هه‌ڵه‌ییه‌وه‌)
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Second language learner may commit many mistakes in the process of second language learning. Throughout the Error Analysis Theory, the present study discusses the problems faced by second language learners whose Kurdish is their native language. At the very stages of language learning, second language learners will recognize the errors committed, yet they would not identify the type, the stage and error type shift in the process of language learning. Depending on their educational background of English as basic module, English department students at the university stage would make phonological, morphological, syntactic, semantic and lexical as well as speech errors. The main cause behind such errors goes back to the cultural differences

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Publication Date
Fri Jan 01 2021
Journal Name
Journal Of Economics And Administrative Sciences
Comparison of survival models to study determinants liver cancer
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Cancer is one of the dangerous diseases that afflict a person through injury to cells and tissues in the body, where a person is vulnerable to infection in any age group, and it is not easy to control and multiply between cells and spread to the body. In spite of the great progress in medical studies interested in this aspect, the options for those with this disease are few and difficult, as they require significant financial costs for health services and for treatment that is difficult to provide.

This study dealt with the determinants of liver cancer by relying on the data of cancerous tumours taken from the Iraqi Center for Oncology in the Ministry of Health 2017. Survival analysis has been used as a m

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Publication Date
Wed Dec 18 2019
Journal Name
Baghdad Science Journal
Structural and Optical Properties for Nanostructure (Ag2O/Si & Psi) Films for Photodetector Applications
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Ag2O (Silver Oxide) is an important p-type (in chasm to most oxides which were n-type), with a high conductivity semiconductor. From the optical absorbance data, the energy gap value of the Ag2O thin films was 1.93 eV, where this value substantially depends on the production method, vacuum evaporation of silver, and optical properties of Ag2O thin films are also affected by the precipitation conditions. The n-type and p-type silicon substrates were used  with porous silicon wafers to precipitate  ±125 nm, as thick Ag2O thin film by thermal evaporation techniques in vacuum and via rapid thermal oxidation of 400oC and oxidation time 95 s, then characterized by measurement of

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Publication Date
Fri Apr 01 2022
Journal Name
Baghdad Science Journal
Fractographic Analysis of Tensile Failures of Zirconia Epoxy Nanocomposites
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This work characterizes the fractographic features of the neat epoxy and ZrO2 epoxy nanocomposites. All samples were subjected to a tensile test to determine the tensile strength and tensile modulus. SEM images were used to study the morphology of the fractured surface. The fractographic of the fracture surfaces were studied by microstructure analysis program (j-images) to specify the effect of ZrO2 nanoparticles on tensile performance and failure mechanism for ZrO2 epoxy nanocomposites. The tensile test results show that the addition of ZrO2 nanoparticles (2, 4, 6, 8, and 10 vol.%) to the epoxy matrix leads to increase the tensile strength about 40% for optimal content of ZrO2 nanop

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Publication Date
Thu Dec 31 2015
Journal Name
Al-khwarizmi Engineering Journal
Design and Construction of Electrical Magnate to Study its Efficiency and the Optimum Parameters to Produce Alkaline Magnetic Water and Treating the Sea Water to be Suitable for Irrigation
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Abstract

Electrical magnate  was designed and constructed,  the optimum Magnetic flux  and the effect of time on the physical properties of the alkaline (magnetic water) produced from the bottled drinking water [the total dissolved solids (TDS) or the electrical conductivity, and pH] were studied, to simulate ZamZam water in Mekka Saudi Arabia. Also, the efficiency of magnetic field from this designed electrical magnate in decreasing the TDS of sea water (of 1500 ppm NaCl Content), to convert it to water suitable for irrigation (TDS<1000 ppm) was investigated in this work.The results show that the magnetic flux from our designed electrical magnate in the range of (0.013- 0.08) Tesla and 30 minut

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Publication Date
Sat Oct 01 2022
Journal Name
Baghdad Science Journal
Evaluation of atmospheric cold plasma technique activity on phenylpropanoids gene expression and essential oil contents and different traits of Ocimum basilicum L.
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The current study was conducted for studying the impact of cold plasma on the expression level of three genes that participate in the biosynthesis of the phenylpropanoid pathway in Ocimum basilicum. These studied genes were cinnamate 4-hydroxylase (c4h), 4-coumarate CoA ligase (4cl), and eugenol O-methyl transferase (eomt). Also, the cold plasma impact was studied on the essential oil components and their relation with the gene expression level. The results demonstrated that cold plasma seeds germination of the treated groups 2 (initially for 3 minutes and 3 minutes after 7 days) ,and group 3(initially for 5 minutes and 3 minutes after 7 days)  were faster than the control group. Also, the height average of the mature plants of

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Publication Date
Sat Oct 01 2022
Journal Name
Baghdad Science Journal
Using Pomegranate Peel Extract to Change the Adverse Effect of Ethephon by Enhancing its Antioxidant, Anti-inflammatory, and Anti-apoptotic Effects in Rats
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Organophosphorus insecticide and growth regulator namely Ethephon (2-chloroethylphosphonic acid) are widely used as a ripening process accelerator and a cultivation duration inhibitor. Pomegranate extract (PPE) has recently been taken into consideration due to its pharmacological effects especially those associated with renal diseases. Thus, this study aims to investigate the possible protective effect of PPE against ethephon-induced nephrotoxicity in rats. In this study four groups of adult male rats were divided into control group, PPE 400 mg/kg group, Ethephon 250 mg/kg group, and finally, PPE + Ethephon group (treated with the same dose of PPE group and Ethephon group). In the current study, kidney function parameters (KIM-1, creatin

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Publication Date
Tue Jun 01 2021
Journal Name
Journal Of The College Of Languages (jcl)
Theoretical asp ects of trans lation of a lite rary text in the fram ework of lingu istic and cult ural analysis: Теоретические асп екты перевода художес твенного текста в рам ках лингвокультурологического ана лиза
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          The present art icle discusses the prob lems of understanding and translating the lingu istic and cult ural aspect of a foreign lite rary text. The article considers the trans lation process through the pr ism of cult ural orientation. In the process of transl ation, the nati onal cultural iden tity should be expressed to the max imum extent, through all me ans of expre ssion that include imagery and inton ation. In addi tion to the author's sty le, special atte ntion should al so be pa id to tro pes, phraseological uni ts, colloquial wo rds and dial&n

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Publication Date
Sun Dec 27 2020
Journal Name
Journal Of The College Of Education For Women
Using the Image in Teaching Arabic Language Vocabulary to Non-Native Speakers: The Experience of the Arabic Language Institute - King Abdul-Aziz University - as a Model: آمال موسى عباس الإمام
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The study aims to demonstrate the importance of instructional methods in teaching Arabic language as a second language or teaching the Arabic language to non-native speakers. The study is in line with the tremendous development in the field of knowledge, especially in the field of technology and communication, and the emergence of many electronic media in education in general and language teaching in particular. It employs an image in teaching vocabulary and presenting the experience of the Arabic Language Institute for Non-Speakers-King Abdul-Aziz University. The study follows the descriptive approach to solve the problem represented by the lack of interest in the educational methods when teaching Arabic as a second language. Accordingl

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