The purpose of this study is to investigate the effect of credit risk indicators on the Arab Gulf countries' banks Profitability over the period of 2015 to 2017.  The banking credit risk was calculated using non-performing loans ratio affecting banks profitability indicators like net income and by using fixed effect and random effect model analyses, the study found that increasing in non-performing loans ratio will decrease the net income in gulf banks, the study also found that personal loans represent the largest share of loans granted in gulf banks. Also, the study recommends the importance of developing the capabilities of credit departments in commercial banks in dealing with bad loans, and studying the financial statem

In many oil fields only the BHC logs (borehole compensated sonic tool) are available to provide interval transit time (Δtp), the reciprocal of compressional wave velocity VP.

   To calculate the rock elastic or inelastic properties, to detect gas-bearing formations, the shear wave velocity VS is needed. Also VS is useful in fluid identification and matrix mineral identification.

   Because of the lack of wells with shear wave velocity data, so many empirical models have been developed to predict the shear wave velocity from compressional wave velocity. Some are mathematical models others used the multiple regression method and neural network technique.

   In this study a number of em

This study aims to investigate the behavior and strength of self-compacted ferrocement slabs under punching shear load. Experimental results of thirteen square ferrocement slabs of 500×500 mm simply supported on all edges are presented.  The main parameters investigated include the volume fraction of reinforcement, slab thickness and size of load-bearing plate. The load deflection and cracking characteristics of the tested slabs are studied and compared.  The test results showed that the volume fraction of wire mesh has significant effect on both ultimate load and displacement. The increase of slab thickness leads to decrease in deflection values and increase in stiffness of slabs. Both ductility and stiffness increase as the

Many people take protein supplements in an effort to gain muscle. However, there is some controversy as to whether this is really effective. There is evidence suggesting that consuming high level s of protein may in fact have negative side effects for health. The current study included 29 young Iraqi building muscles in two different groups (taken and not protein supplements) (age range=17-31 years), the cases were selected from family, friends, college students, and Gyms), from November 2014 to March 2015. A careful history was obtained from each volunteer including age, duration of sports, type of supplements, and family history of diseases. Some biochemical parameters like (glucose, urea, uric acid, creatinine, bilirubin, serum protei

We know that the experiments which conducted by latin square in one location or in one period (season), but there are many cases that need to conduct the same experiments in many locations or in many periods (seasons) to study the interaction  between the treatments and locations or between the treatments and periods (seasons) .In this research we present  an idea for  conduct  the experiment in several locations and in many period (seasons) by using LSD , it represent  acontribution in the area of design and analysis of experiments ,we had written. we had written (theoretically)  the general plans, the mathematical models for these experiments, and finding the derivations of EMS for each component (

In Indonesia, cattle feces (CF) and water hyacinth (WH) plants are abundant but have not been widely revealed. The use of microorganisms as decomposers in the fermentation process has not been widely applied, so researchers are interested in studying further. This study was to evaluate the effect of the combination of CF with WH on composting by applying white-rot fungal (WRF) (Ganoderma sp) microorganism as a decomposer. A number of six types of treatment compared to R₁(ratio of CF:WH)(25%:75%)+WRF; R₂(ratio of CF:WH)(50%:50%)+WRF; R₃(ratio of CF:WH)(75%:25%)+WRF; R₄(ratio of CF:WH)(25%:75%) without WRF; R₅(ratio of CF:WH)(50%:50%) without WRF; R₆(ratio of CF:WH)

This study was conducted in the plant protection department/ College of Agriculture/ University of Baghdad to evaluate the efficiency of physical agents ozone, ultraviolet radiation, microwave for destroying afla produced in corn seeds. An isolate af A.flavus producing Aflatoxin B1 was obtained from plant protection dept. college of Agric. University of Baghdad. Results showed destroy toxin AFLA B1 the effect of radiation microwave in the media of Japex degree 80 and 100 c^o 57.14% and 85.71%, respectively, and for 20 sec, compared to the treatment comparison 0.00% as found significant differences were apparent between transactions and the treatment of comparison, as and notes the existence of a significant dif

In this research, the influence of the fermentation treatments and baking in Iraqi’s flour type (Ibaa 99, Al-rashed, Tamus, Abu-grabe) and Turkish flour type (Muaamel) on phytic acid was investigated. In whole wheat flour, the phytic acid was (1500, 1290, 1450, 1230, 1440 ( mg/ 100 g flour respectively, and the inorganic phosphorous was (29.18, 25.15, 23.89, 20.85, 22.83) mg/100 g flour respectively. The dough prepared from flour with a higher phytic acid content also contained higher amount of phytic acid. During fermentation, degradation of phytic acid occurred. The cumulative loss of phytic acid after fermentation in all type of dough was ~ 23, 22, 34, 26 and 27% respectively،While increased of inorganic phosphorous occurred. The c

The study aims to highlighting the Creative Accounting practices, identifying  their impact on non reliability of financial statement of Insurance companies and Iraqi Public Reinsurance Company. Certain executive managements resort to creative accounting to falsely portray a better image to financial statement users by means of a set of techniques and mechanisms. Thus, impacting the company activities, The study was carried out in state insurance companies and Iraqi Public Reinsurance Company. Miller model is adopted to measure earning management practices. It is one of the tools to detect creative accounting practices and to measure reliability of accounting information of financial statements by applying  “White” scale on

Experimental investigations had been done in this research to demonstrate the effect of carbon fiber and Ceramic fillers contents on the tribological behaviour of (15% volume fraction) carbon-epoxy composite system under varying volume fraction, load, time and sliding distance. The wear resistance were investigated according to ASTM G99-05standard using pin on disc machine to present the composite tribological behaviour. The influence of three ceramic fillers, granite, perlite and calcium carbonate (CaCO₃), on the wear of the carbon fabric reinforced epoxy composites under dry sliding conditions has been investigated. The effect of variants in volume fraction, applied load, time and sliding distance on the wear behaviour of po