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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 01 2021
Journal Name
Journal Of Physics: Conference Series
On Large-Small submodule and Large-Hollow module
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Abstract<p>The goal of this research is to introduce the concepts of Large-small submodule and Large-hollow module and some properties of them are considered, such that a proper submodule N of an R-module M is said to be Large-small submodule, if N + K = M where K be a submodule of M, then K is essential submodule of M ( K ≤<sub>e</sub> M ). An R-module M is called Large-hollow module if every proper submodule of M is Large-small submodule in M.</p>
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Publication Date
Wed Feb 05 2020
Journal Name
Political Sciences Journal
International and regional alliances polarization.. Case study IRAQ
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Abstract Iraq has an important place in the regional and international balance, and the competition among countries has increased in rapprochement with Iraq, not only for its geography or its privileged location, but because it has many other components that make regional and international countries want to strengthen their relations with it (Regional and international powers). In addition to that, Iraq has become increasingly important for these international and regional powers after its victory over the terrorist organization (ISIS), which proved an important fact that Iraq represents the most important pillars in the international balance.

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Publication Date
Wed Oct 07 2020
Journal Name
Journal Of Interdisciplinary Mathematics
Discrete an SIS model with immigrants and treatment
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In this paper, a discrete SIS epidemic model with immigrant and treatment effects is proposed. Stability analysis of the endemic equilibria and disease-free is presented. Numerical simulations are conformed the theoretical results, and it is illustrated how the immigrants, as well as treatment effects, change current model behavior

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Publication Date
Thu Oct 01 2015
Journal Name
Al–bahith Al–a'alami
New Media and Political Awareness among Young People
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This study seeks to answer urgent questions about the role of new media that have emerged recently, such as the Internet and social networking sites and information services through mobile and others to increase awareness among young people, especially university students. during a field study that took place on a sample of students in the Department of Media at the University of Petra Kingdom of Jordan during the second semester in 2013 in the study the researcher finds increased attention and follow-up by young people for many of the world events and regional and local communities through exposure to a number of new media; in the forefront of the Internet and increase the level of awareness and interests young people do many of the eve

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Publication Date
Wed Jan 01 2020
Journal Name
Ieee Transactions On Computers
Neuromorphic System for Spatial and Temporal Information Processing
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Publication Date
Tue Mar 31 2015
Journal Name
Al-khwarizmi Engineering Journal
Profiles and Geotechnical Properties for some Basra Soils
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 Abstract

Basra province is known for its logistic location for trading activity and oil industry. By geological point of view, Basra areas are believed to consist mainly of alternation of (clay, silty clay, clayey silt, silt and sand) type of soil. Any development of industry in this area should be affected by the occurrence of the clay soil. That is why the investigation to the soil is more than necessary. In this case, a vast testing program was carried out by the author to evaluate the various formations constituting the of some Basra soils. An attempt to characterize and discuss the nature, minerals, engineering behavior and field properties of soil samples extracted from more than one thousand and one

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Publication Date
Mon Aug 01 2022
Journal Name
Bulletin Of Electrical Engineering And Informatics
Solid waste recycling and management cost optimization algorithm
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Solid waste is a major issue in today's world. Which can be a contributing factor to pollution and the spread of vector-borne diseases. Because of its complicated nonlinear processes, this problem is difficult to model and optimize using traditional methods. In this study, a mathematical model was developed to optimize the cost of solid waste recycling and management. In the optimization phase, the salp swarm algorithm (SSA) is utilized to determine the level of discarded solid waste and reclaimed solid waste. An optimization technique SSA is a new method of finding the ideal solution for a mathematical relationship based on leaders and followers. It takes a lot of random solutions, as well as their outward or inward fluctuations, t

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Publication Date
Sun Apr 14 2024
Journal Name
International Journal Of Disabilities Sports &amp; Health Sciences
How precision, strength and flexibility affect badminton skills
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The importance of the research lies in developing flexibility exercises (positive and negative) that help improve the level of physical and skill performance, address some weak points, and develop factors that work to implement skills with a wider range of motion, accuracy, and high strength. This is what makes the game of badminton more developed and successful. Performing (dimensions) strokes And the forward projection) by not using the wrist and the correct movement of the striking arm. This makes the player’s performance ineffective, which requires her to practice flexibility and movement flow to address this weakness. The study aims to prepare exercises using flexibility (positive and negative) and to know the e

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Publication Date
Sat Dec 11 2021
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Anastrozole Loaded Nanostructured Lipid Carriers : Preparation and Evaluation
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Anastrozole (ANZ) is considered constitute of the fourth –generation of Non–steroidal aromatase blockage, ANZ has use for hormone receptor positive breast cancer in postmenopausal women. The serious side effects of ANZ including, vaginal dryness, hot flashes, irritability, breast tenderness and un–stability in circulation.

Nanostructured lipid carriers (NLCs) have recently emerged as a multifunctional platform for drug delivery in cancer therapy.

Five formula were composed of (200 mg of glyceryl monostearate, 40 mg of oleic acid , 1% (w/w) Tween 80, 1% (w/w) Poloxamer 407, 1% (w/w) soy lecithin and Vitamin E Polyethylene Glycol Succinate.

The mean particle size, polydispersity index, zeta potential, entrapme

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Publication Date
Fri Apr 26 2024
Journal Name
Mathematical Modelling Of Engineering Problems
Solving Tri-criteria: Total Completion Time, Total Earliness, and Maximum Tardiness Using Exact and Heuristic Methods on Single-Machine Scheduling Problems
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