NEACADEMY's JOURNALS

The research aims to identify the extent to which Iraqi private banks practice profit management motivated by reducing the taxable base by increasing the provision for loan losses by relying on the LLP it model, which consists of a main independent variable (net profit before tax) and independent sub-variables (bank size, total debts to total equity, loans granted to total obligations) under the name of the variables governing the banking business. (Colmgrove-Smirnov) was used to test the normal distribution of data for all banks during the period 2017-2020, and then find the correlation between the main independent variable sub and the dependent variable by means of the correlation coefficient person, and then using the multiple

The goal of this study is to investigate the relationship between the student and the teacher and the student's behavior for a subject of the student in the intermediate stage, the sample contained (568) student, (266) male and (302) female.
The scale of student – teacher relationship was built according to a questionnaire pointed to a sample of the students, adding to that reviewing a number of previous scales and studies which was about the same topic, and in the same way a measure of student behavior was constructed.
Results showed that there was significant relation between the student's teacher relationship and student behavior, and the level of student- teacher relationship is higher than the average of the population that

The study was carried out to study the quality of 7 samples of imported frozen chicken that are available in locally markets. These samples were collected from Baghdad markets in June 2010. The results were showed that the all samples were not content the name of company and batch number one the labeling, while the microbial test refer to found contamination in all samples, but it in the limited of Iraqi standers specification for frozen chicken, also note Staphylococcus aureus in all samples, the samples C1 and C2 have Salmonella ohio, while not observe Coliform bacteria in all samples.

Introduction: Selenium is an essential trace element involved in different physiological functions of the human body. An inverse relationship between serum selenium levels and cervical intraepithelial neoplasia has been reported. cervical intraepithelial neoplasia is regarded as a potentially premalignant transformation of squamous cells of the cervix. Objectives: To evaluate the relationship between the serum level of selenium and cervical intraepithelial neoplasia. Methods: A case-control study was conducted at Baghdad Teaching Hospital and Iraqi National Cancer Research Center in the University of Baghdad during the period from July 2021 to July 2022. A convenient sample of 100 women was enrolled in the current study and included

Introduction: Selenium is an essential trace element involved in different physiological functions of the human body. An inverse relationship between serum selenium levels and cervical intraepithelial neoplasia has been reported. cervical intraepithelial neoplasia is regarded as a potentially premalignant transformation of squamous cells of the cervix. Objectives: To evaluate the relationship between the serum level of selenium and cervical intraepithelial neoplasia. Methods: A case-control study was conducted at Baghdad Teaching Hospital and Iraqi National Cancer Research Center in the University of Baghdad during the period from July 2021 to July 2022. A convenient sample of 100 women was enrolled in the current study and included

The process of risk assessment in the build-operate transfer (BOT) project is very important to identify and analyze the risks in order to make the appropriate decision to respond to them. In this paper, AHP Technique was used to make the appropriate decision regarding response to the most prominent risks that were generated in BOT projects, which includes a comparison between the criteria for each risk as well as the available alternatives and by mathematical methods using matrices to reach an appropriate decision to respond to each risk.Ten common risks in BOT contracts are adopted for analysis in this paper, which is grouped into six main risk headings.The procedures followed in this paper are the questionnaire method

Background: Gallstone disease (GSD) is a significant global health burden with variable prevalence influenced by metabolic, genetic, and infectious factors. Increasing evidence suggests that Gram-positive bacteria, particularly Staphylococcus aureus and Enterococcus species, contribute to gallstone pathogenesis through enzymatic activity and biofilm formation. Objectives: To characterize Gram-positive bacteria within gallstones from Iraqi patients, evaluate their biofilm-forming capacity, and analyze the relationship between bacterial colonization, gallstone type, and cholesterol levels. Methods: A total of 100 gallstones were obtained from patients undergoing elective cholecystectomy between October 2024 and March 2025. Stones were

Background: Endometrial Cancer (EC) is the malignant tumor originating from endometrium cell (lining of the uterus). EC incidence and mortality have increased in recent years. Routinely used methods for EC diagnosis and treatment are histopathological tissue culture after surgery and postoperative radiotherapy, however there is still not enough efficient treatment for recurrence or progression of this disease. So, there is a critical need for further EC identification by new biological ways for the prognostic diagnosis of it. Objective: This study aimed to look for ways by which could help in diagnosis of EC before the hysterectomy. Materials and Methods: 55 patients with EC and 57 healthy women were involved in this study (up to 45 years)