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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
Mon Mar 27 2017
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Design, Synthesis, Characterization and Preliminary Anticancer Study for Methotrexate Silibinin Conjugates
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The spectrum of clinical efficacy of Methotrexate (MTX) is broad in that MTX is used in the treatment of certain cancers, severe psoriasis and rheumatoid arthritis.Various mechanisms by which cancer cells grown in tissue culture become resistant to anticancer drugs. The use of multiple  drugs with different mechanisms of entry into cells and different cellular targets allows for effective chemotherapy and high cure rates. In an efforts to develop effective strategies that increase the therapeutic potential of anticancer drugs with less systemic toxicity ,are being directed  towards the investigation of dietary supplements and other phytotherapeutic agents for their synergistic efficacy in combination with anticancer drugs. A pr

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Publication Date
Tue Jan 01 2019
Journal Name
Technologies And Materials For Renewable Energy, Environment And Sustainability: Tmrees19gr
Study mass parabola and most stable isobar from some isobaric nuclides
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his study aims to determine most stable isobar from some isobaric elements with mass number (A= 50-65 & 180-195). This aim achieved by, firstly: plot mass parabolas for these isobaric family, second: calculated the atomic number for most stable isobar (ZA) value. To plot the mass parabola, the binding energy (B.E) calculated from semi empirical formula for these isobars. The mass number (A) plotted as a function to the (ZA) for each range; we get a linear relationship between them. An empirical formula for the most stable isobar has been developed from this linear dependence. From the results, we can see that mass parabolas for isobaric elements with odd mass number (A) are different from the mass parabolas of even mass number (A) isobars,

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Publication Date
Thu Jun 30 2011
Journal Name
Kufa Journal For Veterinary Medical Sciences
Bacterial isolation from burn wound infections and studying their antimicrobial susceptibility
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The present study was carried out to determine the bacterial isolates and study their antimicrobial susceptibility in case of burned wound infections. 70 burn wound swabs were taken from patients, who presented invasive burn wound infection from both sex and average age of 3-58 years, admitted to teaching medical Al- Kendi hospital from October 2007 to June 2008. Pseudomonas aeruginosa was found to be the most common isolate (48.9%) followed by Staphylococcus aureus (24.4%), Citrobacter braakii (13.3%), Enterobacter spp. (11.1%), Coagulase-negative Staphylococci (11.1%), Proteus vulgaris (6.66%), Corynebacterium spp. (6.66%), Micrococcus (6.66%), Proteus mirabilis (4.44%), Enterococcus faecalis (4.44%), E.coli (4.44%), Klebsiella spp. (2.22

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Publication Date
Thu Feb 07 2019
Journal Name
Iraqi Journal Of Laser
Tissue Welding Using (800±10nm) Diode and (1064nm) Nd: YAG Lasers
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Joining tissue is a growing problem in surgery with the advancement of the technology and more precise and difficult surgeries are done. Tissue welding using laser is a promising technique that might help in more advancement of the surgical practice. Objectives: To study the ability of laser in joining tissues and the optimum parameters for yielding good welding of tissues. Methods: An in-vitro study, done at the Institute of Laser, Baghdad University during the period from October 2008 to February 2009. Diode and Nd-YAG lasers were applied, using different sessions, on sheep small intestine with or without solder to obtain welding of a 2-mm length full thickness incision. Different powers and energies were used to get maximum effect. Re

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Publication Date
Mon Dec 30 2013
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Heterogeneously Catalyzed Esterification Reaction: Experimental and Modeling Using Langmuir- Hinshelwood Approach
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The esterification reaction of ethyl alcohol and acetic acid catalyzed by the ion exchange resin, Amberlyst 15, was investigated. The experimental study was implemented in an isothermal batch reactor. Catalyst loading, initial molar ratio, mixing time and temperature as being the most effective parameters, were extensively studied and discussed. A maximum final conversion of 75% was obtained at 70°C, acid to ethyl alcohol mole ratio of 1/2 and 10 g catalyst loading. Kinetic of the reaction was correlated with Langmuir-Hanshelwood model (LHM). The total rate constant and the adsorption equilibrium of water as a function of the temperature was calculated. The activation energies were found to be as 113876.9 and -49474.95 KJ per Kmol of ac

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Publication Date
Fri Apr 28 2023
Journal Name
Surgical Neurology International
Neurosurgery theater-based learning: Etiquette and preparation tips for medical students
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Publication Date
Fri Jul 01 2011
Journal Name
25th International Cartographic Conference
User generated content and formal data sources for integrating geospatial data
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Today, problems of spatial data integration have been further complicated by the rapid development in communication technologies and the increasing amount of available data sources on the World Wide Web. Thus, web-based geospatial data sources can be managed by different communities and the data themselves can vary in respect to quality, coverage, and purpose. Integrating such multiple geospatial datasets remains a challenge for geospatial data consumers. This paper concentrates on the integration of geometric and classification schemes for official data, such as Ordnance Survey (OS) national mapping data, with volunteered geographic information (VGI) data, such as the data derived from the OpenStreetMap (OSM) project. Useful descriptions o

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Publication Date
Sun Feb 10 2019
Journal Name
Journal Of The College Of Education For Women
Brain Dominance Learning Styles for Secondary School Students Distinguished and Ordinary
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The current research aims at detecting Brain Dominance Learning Styles distinguished
and ordinary secondary school students (males and females).The researcher adopted Torrance
measure, known as ‘the style of your learning and thinking to measure Brain Dominance
Learning Styles’, the codified version of Joseph Qitami (1986); picture (a). The researcher
verified the standard properties of tool. The final application sample was 352 distinguished
and ordinary students; 176 distinguished male and female students and 176 ordinary male and
female students at the scientific fifth level of secondary school from schools in the province of
Baghdad, AL- KarKh Education Directorates in the First and Second . and who have been

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Publication Date
Tue Feb 05 2019
Journal Name
Journal Of The College Of Education For Women
Nouniya for Ibn Zaidoun and Andalusia for Ahmed Shawqi, study balancing
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The present paper talks about balance between two poems which are the Nouniya for Ibn Zaidoun and Andalusia for Ahmed Shawqi. This study is not claimed to be the first of its kind but we found some artistic aspects that deserve to stop at them. This what makes the two the focus of critics and scholars as well in addition to their emphasis on the unity of the human feelings and immortality through the poet's ability to employ those feelings and emotions in a way that it can express the human soul in every time and place. That is what we believe Ibn Zaidoun had reached in his poem. Therefore, the present paper has come into the conclusion that Ibn Zaydoon's Nouniya is better than Shawqi's Andalusia due to what we got through reading and an

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Publication Date
Sat Apr 01 2023
Journal Name
Materials Today: Proceedings
Bimetallic (Fe/Zn-ZIF-8) crystals: Fabrication and adsorptive removal activity
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This work presents an investigation on the fabrication and characterization of Fe doped zeolitic imidazolate framework (ZIF-8) of 1:1 M ratio of Zn:Fe (Fe/Zn-ZIF-8) and adsorption performances of acquired materials. The synthesized Zn-ZIF-8, Fe-ZIF-8, and Fe/Zn-ZIF-8 materials were characterized for the phase structure, morphology, elemental analysis and surface area by using X-ray diffraction (XRD), Field emission scanning electron microscope (FESEM), Energy Dispersive X-Ray (EDX), and BET surface area, respectively. The results revealed the adsorption capacity was enhanced by incorporation of Fe into ZIF-8 structure. The CR dye adsorption capacities were 287, 219, and 412 mg/g for Zn-ZIF-8, Fe-ZIF-8, and Fe/Zn-ZIF-8 adsorbers, respectivel

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