The Use of Financial Analysis in Predicting the Failure of the Joint-Stock Industrial Companies - An Applied Study on a Sample of Iraqi Industrial Companies

The failure of companies is one of the most important topics that prompted many writers and researchers to study them, due to the negative effects it may have on the national economy and on society as a whole. There are many methods of financial analysis in predicting failure, including the Altman model. As Altman's equation was applied to the data obtained from the list of financial position and profit disclosure for the study sample companies and listed on the Iraq Stock Exchange, and the results of the analysis for the years of study appeared varying for the general period from 2012 to 2017, as well as the recurrence of failure of some companies during the years of study where the value was (Z) is low ((for the year 2013 the value of Z (1.43) for the Iraqi Carpet and Furniture Company)), ((and for the year 2014 the value of Z (0.25), (-175.61), (1.70), (1.47), (1.62), for the company Al-Kindi for the production of vaccines and patient medicines, the National Company for Chemical and Plastic Industries, the Iraqi Company for the manufacture and marketing of dates, Baghdad for the manufacture of packaging materials, and the Iraqi carpets and furnishings, respectively)).

Conciliation Procedures: Issues of Application in a Civil Procedure

The article is devoted to some leading issues that appeared both before and during the modernization of the civil procedure in the area of the conciliation procedures development. Firstly, the authors analyzed the issue of including the conciliation (mediation) period in the general period of the trial, as well as the issue of unification of the conciliation periods application in civil and commercial procedures, administrative proceedings and legislation on mediation. Secondly, the authors kept up to date the issue of popularizing conciliation procedures among citizens, the solution of which is proposed to be achieved by teaching special skills of the judiciary for the effective implementation of conciliation in the civil procedure.

An Opportunity Squandered

This chapter reviews the alliance linking Athens with Argos, Mantineia, and Elis and their aim to destroy the foundations of Lacedaemon's power. It looks into the four cities' intention to break up Sparta's Peloponnesian alliance, knowing full well that it could only be settled on the battlefield. The chapter highlights Olympic Games that was held under the presidency of Elis in August 420, which provided an occasion for ritually humiliating and provoking the Lacedaemonians. It describes the Lacedaemonians' attack of Fort Phyrcus in Triphylia and dispatch of some of their hoplites to Lepreum shortly after the Olympic truce had been proclaimed in Elis. It also discusses how the Eleans charged the Spartans with a breach of the truce, which barred attacks on the presiding city in the general period of the Olympic festival.

Managing Early Christian Funerary Practice in the Catacombs of Ancient Rome

Using data collected in the early Christian catacombs of St. Callixtus on the Appian Way and comparing these with data from the Jewish catacombs of Villa Torlonia on the Via Nomentana, this article discusses what sort of labor the building of the early Christian catacombs of Rome entailed, what kind of investment this required, and how these expenses related to the costs incurred in other big architectural projects dating to the same general period. It then explores the significance of these expenses by historically contextualizing the evidence in reference to current debates on the issue of early Christian catacomb organization, early Christian social history, and managerial developments within the early church. The article concludes by highlighting how economic feasibility was a major factor that allowed the early Christian catacombs to develop into huge communal cemeteries and how this development, in turn, affected early Christian identity formation.

Long-term Outcomes of Femtosecond Laser-assisted Laser in situ Keratomileusis for Anisometropic Amblyopia in Children with Hyperopia

Objective: analysis of remote clinical functional results of femtolaser-assisted laser in situ keratomileusis (FS-LASIK) in children with hyperopia and anisometropic amblyopia.Patients and methods: 30 children aged 5–13 (7.9 ± 2.3) years were in the study. FS-LASIK refined technology surgery was rendered to all children under general anesthesia at amblyopic eye, previously they had no success of conservative treatment. Mean spherical equivalent of refraction (SE) of amblyopic eye was +5,08 ± 1.64 D in conditions of cycloplegia. Mean SE anisometropia was 3,42 ± 1.92 D, difference in refraction between eyes was statistically significant (pmu = p < 0,001) in all patients. There was 43.3% of severe amblyopia, 56.7% cases of moderate amblyopia. General period of control was 5 years.Results: In 5 years after FS-LASIK SE of operated eye was +1.02 ± 0.28 D, predictability of refractive effect within ±0.5 D was 47%, ±1.0 D was 77% of cases. All patients gained 1–5 lines, UDVA was 0,5 and higher in 61% of cases. There were 6.7% of cases with moderate amblyopia, mild –80%, and amblyopia absence –13.3 % of cases. SE anisometropia decreased 2,37 ± 1.17 and was 0,18 ± 1.05 D, difference between operated and fellow eye was minor, but statistically significant (pmu = p < 0,05). Trend to myopisation of fellow eye was revealed.Conclusion: remote clinical functional results of FS-LASIK in correction of hyperopic anisometropia in children show safety and efficacy of interference. Refractive surgery in children should be considered not as an independent method of treatment, but in complex with conservative methods of amblyopia treatment.

Promise and Disillusionment in the Shape of a Woman: Conquistadors in Florida and New France, A Comparative Perspective

The purpose of this study is to provide greater insight into the power of native women as understood by sixteenth century North American conquistadors by juxtaposing two analogous but geographically distinct settings. Depictions of women in New France by Jacques Cartier, Samuel Champlain and their followers in the northern borderlands of North America are compared to those depictions made by Hernando de Soto, Pedro Menendez de Avilés and their contemporaries during the same general period in the southern borderlands (Florida). The accounts of these figures, who came from varied backgrounds and promoted differing world views, provide evidence for the earliest foundations of the “imperial gaze” in reference to distant poles along North America's eastern seaboard. They also demonstrate the key role that native women played in orchestrating intercultural encounters with conquistadors during the sixteenth century.

Wide Awake Hand Surgery

Background: “Wide awake hand surgery”, where surgery is performed in local anaesthesia with adrenaline, without sedation or a tourniquet, has become widespread in some countries. It has a number of potential advantages and we wished to evaluate it among our patients. Methods: All 122 patients treated by this method during one year were evaluated by the surgeons and the patients on a numerical scale from 0 (best/least) to 10 (worst/most). Theatre time was compared to that recorded for a year when regional or general anaesthesia had been used. Results: The patients’ mean score for the general care they had received was 0.1 (SD 0.6), for pain during lidocaine injection 2.4 (SD 2.2), for pain during surgery 0.9 (SD 1.5), and for other discomfort during surgery 0.5 (SD 1.4). Eight reported that they would want general anaesthesia if they were to be operated again. The surgeons’ mean evaluation of bleeding during surgery was 1.6 (SD 1.8), oedema during surgery 0.4 (SD 1.1), general disadvantages with the method 1.0 (SD 1.6) and general advantages 6.5 (SD 4.3). The estimation of advantages was 9.9 (DS 0.5) for tendon suture. 28 patients needed intra-operative additional anaesthesia. The proportion was lower among trained hand surgeons and fell significantly during the study period. Non-surgical theatre time was 46 (SD 15) minutes during the study period and 55 (SD 22) minutes during the regional/general period (p < 0.001). This gain was cancelled out by a longer surgery time during the wide awake period. Conclusions: Wide awake surgery is fully acceptable to most patients. It has a number of advantages over general or regional anaesthesia, but we feel it is unlikely to improve the efficiency of the operating theatre.