The research seeks to identify the proposed scenarios to predict and ward off monetary credit risks that the bank is exposed to in the future, using the banking stress tests model, and showing their impact on capital adequacy and profitability ratio,To achieve this purpose, Sumer Commercial Bank was taken as a case study, and mathematical equations were used to extract the results. Low percentage of profits and returns, strictness in the process of granting credit and financing operations in order to reduce credit risks.

This research aims to measure the discrepancy between the accounting income which is prepared according to generally accepted accounting principles and the tax income that is being prepared according to the rules and tax laws, and find out the most important differences that arise between incomes.The research found the most important to the following conclusions:1.Faces determining the tax base for companies subject to income challenges related to the weakness of the efficiency and the possibility of technical angel tax and its ability to examine the financial statements submitted to the tax administration tax.2.That the tax system in Iraq does not comply with accepted accounting principles generally accepted.The research recommends the

The aim of this study is to get practical evidence from the Egyptian business environment The Impact of Audit Committees Effectiveness and External Audit Quality on Timeliness of annual Financial Report. Design and methodology: The study based on the content analysis technique to examine the annual reports of a sample of (30) companies listed on the Egyptian Stock Exchange (EGX100) during the period (2016-2019) with a total of (120) respondents. To test the research hypotheses, the results of the study indicate that there is a negative significant impact of audit committees on timeliness of annual financial report. Moreover, while there is a negative impact on the quality of the external audit on the timing of issuing the annual

The effect of Wood Flour addition to the gamma alumina powder used in the preparation of gamma alumina (ɤ-Al₂O₃) catalyst carrier extrudates on the pore volume and BET surface area physical properties was investigated. Two parameters which are size of wood flour particles and its quantity were studied. The sizes of wood flour particles used are 150 µm, 212 µm and 500 µm and the weight percentage added to the gamma alumina powder during the preparation of the extrudates are (1%, 3%, 5% and 10%). The results showed that the addition of wood flour to the gamma alumina powder in order to get gamma alumina extrudates used as catalyst carrier is one of the successful methods to improve the pore volume

The main purpose of this research aims to measure the role of banking strategies marketing in achieving competitive advantage within a sample of Iraqi private banks, and in order to achieve this purpose,  the researcher depend on number of sober research approaches which consisted of descriptive, analytical and practical methodologies, to strengthen concepts addressed by the research, size of the sample was (56) individuals which makes up the senior leadership represented (Chairman and members of the Board of Directors, Commissioners and their assistants and department heads) while the primary tool for research (questionnaire), which has been designed based on a number of solemn scientific metrics, after adapted these metrics commen

Methotrxate (MTX) has become the standard of care and first-line therapy for patients who have RA and consider as a gold standard of treatment for RA. The role of MTX in the treatment of RA has now been well established. The use of MTX treatment of RA inhibits proliferation of the lymphocytes, reduces signs and symptoms this disease, reduces progression damage of the joints and improves quality of life outcome. Progranulin (PGRN) acts a role in autoimmune inflammatory, has important function in several processes including immune response. Present study has conducted to find the effect of MTX drugs as a therapeutic target for RA patients because of its ability to bind with tumor necrosis factor receptor (TNFR), with progranulin, obestatin an

This experiment was performed to investigate the effect of dietary supplementation with linseed on egg quality of laying quail. A total of 320 9-week-old Japanese quail (Coturnix coturnix japonica) 9-wk old were allocated to 4 treatment groups with 4 replicates containing 20 quail each. Birds were fed a commercial diet containing 0% (C), 2% (T1), 4% (T2), or 6% (T3) linseed. Birds received water and diet ad libitum during the total period of the experiment. Egg quality characteristics were monitored over 3 consecutive 21-d periods. Egg quality criteria involved in this experiment were egg weight, yolk diameter, yolk height, yolk weight, albumen height, albumen weight, shell weight, shell thickness, Haugh unit, albumen percentage, yolk perce

This study investigates the ionic conduction dependence on the size of alkaline cations in gel polymer electrolytes based on double iodide can enhance by incorporating a salt having a bulky cation.

Permanent magnets of different intensities were used to investigate the effect of a magnetic field in the process of preventing deposits of calcium carbonate. The magnets were fixed on the water line from the tap outside. Then heating a sample of this water in flasks and measuring the amount of sediment in a manner weighted differences. These experiments comprise to the change of the velocity of water flow, which amounted to (0.5, 0.75, 1) m/sec through the magnetic fields that are of magnetic strength (2200, 6000, 9250, 11000) Gauss, and conduct measurements, tests and compare them with those obtained from the use of ordinary water.The results showed the effectiveness of magnetic treatment in reducing the rate of deposition of calcium carb

In this work, HgBa2CaCu2-xSbxO8+δ compounds with (x = 0.2, 0.4, 0.6 and 0.8) have been prepared by the solid-state reaction method. Structural, morphological, and electrical properties were investigated using X-ray diffraction (XRD) and scanning electron microscope (SEM) techniques. Using the 4-probe technique to study the effect of antimony-substitution for Copper on the electrical properties of HgBa2CaCu2-xSbxO8+δ (Hg-1212) phase was investigated by measuring the resistivity as a function of temperature. Results indicate that the addition of antimony (Sb) increases the volume fraction of the phase and changes the superconducting transition temperature Tc of the superconductor to a normal state. The dielectric loss factor and ac