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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 Jan 01 2023
Journal Name
Second International Conference On Innovations In Software Architecture And Computational Systems (isacs 2022)
Structural flexibility and its impact on contemporary architecture
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. The concepts of structural flexibility became one of the important goals in the design phases to reach high performance in architecture. The pioneering projects and ideas that linked architecture with technologies and scientific innovations appeared, with the aim of reaching projects that mix the concepts of flexibility with the development of machine thought and modern technology to meet the functional, environmental, and aesthetic requirements for human wellbeing. The aim of this paper is to identify the mechanisms used in order to reach flexible structural systems capable of accommodating technological changes and developments. The research hypothesizes that the structural design according to the concepts of flexibility achieves high s

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Publication Date
Sun Jun 20 2021
Journal Name
Baghdad Science Journal
Multifactor Algorithm for Test Case Selection and Ordering
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Regression testing being expensive, requires optimization notion. Typically, the optimization of test cases results in selecting a reduced set or subset of test cases or prioritizing the test cases to detect potential faults at an earlier phase. Many former studies revealed the heuristic-dependent mechanism to attain optimality while reducing or prioritizing test cases. Nevertheless, those studies were deprived of systematic procedures to manage tied test cases issue. Moreover, evolutionary algorithms such as the genetic process often help in depleting test cases, together with a concurrent decrease in computational runtime. However, when examining the fault detection capacity along with other parameters, is required, the method falls sh

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Publication Date
Wed Sep 01 2021
Journal Name
Iop Conference Series: Earth And Environmental Science
Post Fire Residual Concrete and Steel Reinforcement Properties
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he paper presents the results of exposure of normal concrete to high temperatures (400 and 700°C). In addition to the exposure of steel reinforcement bar Ø 12 mm, where two types of steel reinforcement burning situations were performed. Directly exposed to high temperatures (400 and 700°C) and others were covered by concrete layer (15 mm). From the experimental results of fire exposure for 1 hour of 400 and 700°C and gradually cooled, it was found that the residual average percentage of compressive strength of concrete was 85.3 and 41.4%, while the residual average percentage of modulus of elasticity of concrete was 75 and 48%, respectively. The residual average percentage of yielding tensile stress (Ø 12 mm) after burning and cooling

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Publication Date
Tue Nov 30 2021
Journal Name
Journal Of The Indonesian Mathematical Society
e*-Hollow-Lifting and Cofinitely e*-Lifting Modules
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Publication Date
Thu Sep 08 2022
Journal Name
Mathematical Statistician And Engineering Applications
δ-Semi Normal and δ-Semi Compact Spaces
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In this paper by using δ-semi.open sets we introduced the concept of weakly δ-semi.normal and δ-semi.normal spaces . Many properties and results were investigated and studied. Also we present the notion of δ- semi.compact spaces and we were able to compare with it δ-semi.regular spaces

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Publication Date
Sun Jan 01 2017
Journal Name
Journal Of Global Pharma Technology
Bacteriological and enzymatical study on rheumatoid arthritis patients
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The current study included the collection of 175 samples (blood-urea) of patients suffering from rheumatism, collected from Baghdad Teaching Hospital (Educational Laboratory), Al-Kindy Teaching Hospital, Al-Imamian Al-Kadhimya in Medical City in Baghdad at different duration between 2016/10/1-2017/2/1. The bacterial growth results showed that 80% of urea samples positive for bacterial culture, while the rate of samples did not show any bacterial grow this 20%. The isolation subjugates to morphological, microscopically and biochemical tests, as also diagnosis by Api system. The most frequent bacterial pathogenic is E. coli which appeared highly rate (41.97)% followed by E. cloacae (21.25)%, P. aeruginosa (12.5)%, Salmonella (10)% and the pro

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Publication Date
Fri Mar 01 2019
Journal Name
Al-khwarizmi Engineering Journal
COMPUTER-BASED ECG SIGNAL ANALYSIS AND MONITORING SYSTEM
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This paper deals with the design and implementation of an ECG system. The proposed system gives a new concept of ECG signal manipulation, storing, and editing. It consists mainly of hardware circuits and the related software. The hardware includes the circuits of ECG signals capturing, and system interfaces. The software is written using Visual Basic languages, to perform the task of identification of the ECG signal. The main advantage of the system is to provide a reported ECG recording on a personal computer, so that it can be stored and processed at any time as required. This system was tested for different ECG signals, some of them are abnormal and the other is normal, and the results show that the system has a good quality of diagno

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Publication Date
Mon Jul 14 2025
Journal Name
European Journal Of Clinical Microbiology & Infectious Diseases
Vibriosis-Associated Acute Kidney Injury: Incidence and Outcome
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Abstract<p><bold>Purpose: </bold>Vibriosis, caused by <italic>Vibrio cholerae</italic>, is an intestinal infection characterized by profuse watery diarrhea, leading to significant fluid loss. This study aimed to assess the clinical features, outcomes, and severity of cholera among hospitalized patients and its association with acute kidney injury (AKI). <bold>Methods</bold>: A prospective cohort study was conducted on 70 patients with confirmed <italic>V. cholerae</italic> infection at Baghdad Teaching Hospital, Medical City, during the cholera outbreak in Iraq (June–October 2022). Patients were recruited from the emergency department and medical quarantine ward. Diagnosis was based on clinical features and confir</p> ... Show More
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Publication Date
Wed Jun 01 2022
Journal Name
V. International Scientific Congress Of Pure, Applied And Technological Sciences
Lightweight Image Compression Using Polynomial and Transform Coding
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Publication Date
Fri Mar 29 2024
Journal Name
Iraqi Journal Of Science
Electron Scattering from Stable and Exotic Li Isotopes
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     The nuclear shell model was used to investigate the bulk properties of lithium isotopes (6,7,8,9,11Li), i.e., the ground state density distributions and C0 and C2 components of charge form factors. The theoretical treatment was based on supposing that the Harmonic-oscillator (HO) potential governs the core nucleons while the valence nucleon(s) move through Hulthen potential. Such assumptions were applied for both stable and exotic lithium isotopes. The HO size parameters (  and ), the core radii ( ) and the attenuation parameters (  and ) were fixed to recreate the available empirical size radii for lithium isotopes under study.

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