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The role of merger in creating differences in the profitability of companies Analytical research between a sample of subsidiaries to the Iraqi Ministry of Industry and Minerals
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The research aims to identify the impact of the merger of the companies affiliated to the Ministry of Industry and Minerals on their financial profitability since the companies before the merger suffered a rise in losses and the deficit reached very high levels that affected its overall performance and even on the morale of workers as losses are increasing and solutions Efficiency is absent. The problem stems from knowing the impact of the merger on the profitability ratios of the companies. The research field was represented by the companies affiliated to the Ministry of Industry and Minerals (21) companies, while the research sample reached (6) companies after the merger (14) companies before the merger, was based on data The financial period from (2011 to 2015) before the merger and (2016 and 2017) after the merger, in addition to the method of personal observation and interview, the researcher relied on the analytical method and based on some statistical tools such as the Wilcoxon test of significance (0.05) as well as the arithmetic averages. The presence of significant differences in the rate of return on a Assets of companies (General Company for Electronic Systems, General Company for Design and Execution of Projects, General Company for Steel Industries and General Company for Electrical and Electronic Industries), which are symbolized (G1, G3, G4, G5) respectively, excluding the two companies (General Company for Food Industries and General Company for Mining Industries) which (G2, G6) respectively there were significant differences due to the improvement in net sales of companies after the merger and the good utilization of the assets. The absence of significant differences in the rate of return on the right of ownership of all companies sample research except the General Company for Food Industries G6 It was found that the merger has a positive impact on its financial performance, especially through improvement in net sales than it is before the merger, and therefore the researcher recommends the need to search for ways that lead To increase the net profit and reduce operating expenses and good utilization of assets of the company with the need to balance between liquidity and profitability. As well as working to find ways to increase the market share, as well as the competent authorities to adjust the capital of companies to be to the extent commensurate with the moral value of these companies

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Publication Date
Sun May 10 2015
Journal Name
Al-academy
Wagner ideas and architectural scene Bayreuth ideal: علي عبد الله
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The (Richard Wagner) of cultural figures rare collected between philosophy and literature and the arts to reach the concept of the artwork destruction (Gesamtkunstwerk), who called for by the movement romantic, he is a thinker, and composer renewed, and playwright, designer and architect of a special kind.Able ( Wagner ) that translates his thoughts technical and design in the field of opera and disclose those ideas models actual dealt joints essential this art heritage, which was developed and laid his modern rules approach by achieving his dream creates theater ideal, which was held in the city ( Bayreuth) in ( Bavaria ), one of the German Federal States .The study reviews the ideas of Wagner and their sources, which have had an import

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Publication Date
Wed Dec 30 2015
Journal Name
College Of Islamic Sciences
Al-Hafizh Abdan al-Ahwazi, 306 And his modern efforts
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Abadan, one of the modernists, is the critics, whose words depend on the wound, the modification and the ills of the hadeeth.
He lived Abadan, age in the request to talk and take the elders, and Awali, and attribution, which affected him by taking, and update about (300) Sheikh or more.
Abadan also excelled in the novel and its origins, which made students talk to him, and ask for the novel, with his hardness and hardship. As we will see in the folds of the search

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Publication Date
Sun Mar 02 2014
Journal Name
Baghdad Science Journal
On Strongly F – Regular Modules and Strongly Pure Intersection Property
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A submoduleA of amodule M is said to be strongly pure , if for each finite subset {ai} in A , (equivalently, for each a ?A) there exists ahomomorphism f : M ?A such that f(ai) = ai, ?i(f(a)=a).A module M is said to be strongly F–regular if each submodule of M is strongly pure .The main purpose of this paper is to develop the properties of strongly F–regular modules and study modules with the property that the intersection of any two strongly pure submodules is strongly pure .

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Publication Date
Fri Aug 01 2008
Journal Name
2008 International Symposium On Information Technology
Generating pairwise combinatorial test set using artificial parameters and values
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Publication Date
Tue Aug 24 2021
Journal Name
Conference: The 5th International Multi-conference On Artificial Intelligence Technology (mcait 2021).
Text Encryption Based on DNA Cryptography, RNA, and Amino Acid
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To achieve safe security to transfer data from the sender to receiver, cryptography is one way that is used for such purposes. However, to increase the level of data security, DNA as a new term was introduced to cryptography. The DNA can be easily used to store and transfer the data, and it becomes an effective procedure for such aims and used to implement the computation. A new cryptography system is proposed, consisting of two phases: the encryption phase and the decryption phase. The encryption phase includes six steps, starting by converting plaintext to their equivalent ASCII values and converting them to binary values. After that, the binary values are converted to DNA characters and then converted to their equivalent complementary DN

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Publication Date
Fri Jan 10 2025
Journal Name
International Journal Of Scientific Research In Science, Engineering And Technology
Image Cryptography Based on Chebyshev Polynomials and Transposition- Substitution Transformations
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The confirming of security and confidentiality of multimedia data is a serious challenge through the growing dependence on digital communication. This paper offers a new image cryptography based on the Chebyshev chaos polynomials map, via employing the randomness characteristic of chaos concept to improve security. The suggested method includes block shuffling, dynamic offset chaos key production, inter-layer XOR, and block 90 degree rotations to disorder the correlations intrinsic in image. The method is aimed for efficiency and scalability, accomplishing  complexity order for n-pixels over specific cipher rounds. The experiment outcomes depict great resistant to cryptanalysis attacks, containing statistical, differential and brut

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Publication Date
Sat Sep 01 2018
Journal Name
Journal Of Engineering
Buckling Loads and Effective Length Factor for Non-Prismatic Columns
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Publication Date
Sun Jan 02 2011
Journal Name
Journal Of Educational And Psychological Researches
Mental Health and Its Relationship with Shyness for University Students
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This study aimed to show the relationship between mental health and shyness for university students in Baghdad and Al – Mustansiria university which its subject was (200) students  ,          ( 100) males and  ( 100) females , Mental Health scale which is constructed by (Al – Janabi 1991) and developed by (Hassan 2006) was used for this aim  ,The scale of shyness was built according to a questioner to the students and according to previous publications and studies .

Multiple regulation analysis step - wise was used for data analysis in order to identify the possibility to find single or couple indications for the independent variable (mental

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Publication Date
Thu Mar 13 2025
Journal Name
Academia Open
Deep Learning and Fusion Techniques for High-Precision Image Matting:
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General Background: Deep image matting is a fundamental task in computer vision, enabling precise foreground extraction from complex backgrounds, with applications in augmented reality, computer graphics, and video processing. Specific Background: Despite advancements in deep learning-based methods, preserving fine details such as hair and transparency remains a challenge. Knowledge Gap: Existing approaches struggle with accuracy and efficiency, necessitating novel techniques to enhance matting precision. Aims: This study integrates deep learning with fusion techniques to improve alpha matte estimation, proposing a lightweight U-Net model incorporating color-space fusion and preprocessing. Results: Experiments using the AdobeComposition-1k

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Publication Date
Tue Jan 17 2023
Journal Name
International Journal Of Online And Biomedical Engineering (ijoe)
Private Backend Server Software-Based Telehealthcare Tracking and Monitoring System
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In these recent years, the world has witnessed a kind of social exclusion and the inability to communicate directly due to the Corona Virus Covid 19 (COVID-19) pandemic, and the consequent difficulty of communicating with patients with hospitals led to the need to use modern technology to solve and facilitate the problem of people communicating with each other. healthcare has made many remarkable developments through the Internet of things (IOT) and cloud computing to monitor real-time patients' data, which has enabled many patients' lives to be saved. this paper presents the design and implementation of a Private Backend Server Software based on an IoT health monitoring system concerned emergency medical services utilizing biosenso

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