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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 Mar 19 2023
Journal Name
Journal Of Educational And Psychological Researches
Family Neglect and Its Relationship with Internet Addiction among University Students
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Abstract

The research aims to measure family negligence and its relationship with internet addiction among university students. The researcher has developed a scale of (20) items to measure the negligence of family, which was applied to (308) male and female university students in the first and fourth stages. The research concluded that University students suffer from family negligence. The research sample has an addiction to the Internet. There is a relationship between family neglect and addiction to the Internet among university students. The researcher came out with a number of suggestions and recommendations.

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Publication Date
Sun Mar 13 2011
Journal Name
Baghdad Science Journal
Bacteriological and Cytological study For bronchial washes from lung cancer patients
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The study included the collection of 75 bronchial wash samples from patients suspected to have lung cancer. These samples were subjected to a diagnostic cytological study to detect the dominant type of lung cancer. It was noticed that 33 patients proved to have a lung cancer out of 75 (44%) of these, 19 cases (57.6%)were diagnosed having Squamus cell carcinoma,7cases (21.21%) showed Adenocarcinoma ,6 cases (18.18%) were having small cell carcinoma while only one case (3.03%)was large cell carcinoma .Nearly 70% of cases were correlated with smokers .Bacteria were isolated from 53 patients in which 33 isolates were associated with the cancer cases while 20 of them from non infected patients. By using different morphological ,biochemical test

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Publication Date
Tue Feb 27 2024
Journal Name
Tem Journal
Supervised Classification Accuracy Assessment Using Remote Sensing and Geographic Information System
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Assessing the accuracy of classification algorithms is paramount as it provides insights into reliability and effectiveness in solving real-world problems. Accuracy examination is essential in any remote sensing-based classification practice, given that classification maps consistently include misclassified pixels and classification misconceptions. In this study, two imaginary satellites for Duhok province, Iraq, were captured at regular intervals, and the photos were analyzed using spatial analysis tools to provide supervised classifications. Some processes were conducted to enhance the categorization, like smoothing. The classification results indicate that Duhok province is divided into four classes: vegetation cover, buildings,

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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 promi

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Publication Date
Thu Nov 28 2024
Journal Name
Journal Of Emergency Medicine, Trauma And Acute Care
Psychological and sexual problems among women with hysterectomy at Baghdad City
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Hysterectomy is one of the most common gynecological operations done worldwide. Early diagnosis of the psychosexual effects of a hysterectomy and the fast application of appropriate treatment can prevent further worsening and persistence of symptoms, especially with respect to higher levels of anxiety, depression, lower self-esteem, and sexual impact after a hysterectomy. The aim of this study was to assess the psychological and sexual problems of women with hysterectomy. A descriptive study was carried out from March 1, 2023 to May 25, 2023 to determine the level of psychosexual problems experienced by women after hysterectomy. A purposive (non-probability) sample of 120 women who visited the outpatient clinic at Baghdad Teaching H

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Publication Date
Sat Mar 01 2025
Journal Name
Coed
Engaging High School Teachers with Artificial Intelligence Concepts, Applications, and Developments
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This work analyzes the effectiveness of an artificial intelligence (AI) community- building workshop designed for high school teachers and it focuses on contemporary issues related to AI concepts and applications. A group of high school teachers from local education districts attended a one-day AI hands-on workshop at our university. The workshop included several AI-related topics and hands-on examples and exercises aiming to introduce AI concepts and tools relevant to pre-college education. The participating teachers were expected to become a part of a collaborative network created to design, develop, and implement novel AI learning modules for high school students. Initial and a post-training surveys have been used to measure the

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Publication Date
Fri Jan 01 2021
Journal Name
Communications In Computer And Information Science
Audio Compression Using Transform Coding with LZW and Double Shift Coding
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Home New Trends in Information and Communications Technology Applications Conference paper Audio Compression Using Transform Coding with LZW and Double Shift Coding Zainab J. Ahmed & Loay E. George Conference paper First Online: 11 January 2022 126 Accesses Part of the Communications in Computer and Information Science book series (CCIS,volume 1511) Abstract The need for audio compression is still a vital issue, because of its significance in reducing the data size of one of the most common digital media that is exchanged between distant parties. In this paper, the efficiencies of two audio compression modules were investigated; the first module is based on discrete cosine transform and the second module is based on discrete wavelet tr

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Publication Date
Mon Oct 06 2014
Journal Name
Journal Of Educational And Psychological Researches
Physical Growth Retardation Among Kindergartens And Its Relation With Some Variables
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    Which children infected with physical growth retardation at childhood it will be the largest problems effecting the child and his parents together. So , at the period of early childhood, there must be a state of satisfactions of need because if they didn’t satisfied it will be very hard to be satisfied or replaced at another period because it will be busy with satisfaction of another need of new period, and even it will be satisfactions it still weak and didn’t be am efficient as the matter of if it be satisfied at the exact time      Looking at physical growth and its indicators as length and weight and making a comparison with world indicators at peer  age phases helps in spe

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Publication Date
Sat Mar 20 2021
Journal Name
Neuroquantology
XRD and Microscopic Images for Synthesis Graphite Nanoparticles by Oxidation Method
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Graphite nanoparticles were successfully synthesized using mixture of H2O2/NH4OH with three steps of oxidation. The process of oxidations were analysis by XRD and optics microscopic images which shows clear change in particle size of graphite after every steps of oxidation. The method depend on treatments the graphite with H2O2 in two steps than complete the last steps by reacting with H2O2/NH4OH with equal quantities. The process did not reduces the several sheets for graphite but dispersion the aggregates of multi-sheets carbon when removed the Van Der Waals forces through the oxidation process.

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Publication Date
Sun Dec 07 2014
Journal Name
Baghdad Science Journal
Modeling and optimum design band pass filter for mid IR region
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In this study, we design narrow band pass filter for window (3_5) ?m dependent on the needle optimization method , and a comparison with global designs published -Also, the effect of change parameter design on the optical performance of filter was studded and being able to overcome the difficulties of the design.In this study, the adoption of homogeneous optical properties materials as thin film depositing on a substrate of germanium at wavelength design (? = 4 ?m). For design this kind of filters we used advanced computer program (Matlab )to build a model design dependent both matrix characteristic and Needle technique. In this paper we refer to the type of Mert function , which is used for correct optical performance acces

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