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

     Arab translators have always paid great attention to the translation of the Persian literary genres, in particular, contemporary Iranian novels. They have always translated for the most prominent Iranian novelists such as Jalal Al Ahmad, Sadiq Hidayat, Mahmoud Dowlatabadi, Bozorg Alavi, Ismail Fasih‎, Houshang Golshiri, Gholam-Hossein Saedi, Simin Daneshvar, Sadiq Chubak, Samad Behrangi and others that have succeeded in perfectly picturing the Iranian society.

      Within the perspectives of Arab translators and by using the descriptive - analytical approach, the present study provides an analytical study of the translation into Arabic some of the modern Persian novels. Moreove

Wireless Body Area Sensor Network (WBASN) is gaining significant attention due to its applications in smart health offering cost-effective, efficient, ubiquitous, and unobtrusive telemedicine. WBASNs face challenges including interference, Quality of Service, transmit power, and resource constraints. Recognizing these challenges, this paper presents an energy and Quality of Service-aware routing algorithm. The proposed algorithm is based on each node's Collaboratively Evaluated Value (CEV) to select the most suitable cluster head (CH). The Collaborative Value (CV) is derived from three factors, the node's residual energy, the distance vector between nodes and personal device, and the sensor's density in each CH. The CEV algorithm operates i

Background: Energy drinks are non alcoholic beverages which contain stimulant drugs chiefly caffeine and marketed as mental and physical stimulators. Consumption of energy drinks is popular practice among college students as they are exposed to academic stress. Caffeine which is the main constituent of energy drinks could become an addictive substance or cause intoxication. Objectives: This study aims to assess the prevalence of energy drinks consumption among medical students of alkindy college of Medicine.Type of the study: A cross sectional study.Methods: It was performed at alkindy medical college on March 2016. A total number of 600 students were contacted to participate in this study. A self administered questionnaire was used to c

Numerical simulations have been carried out on the solar chimney power plant systems. This paper gives the flow field analysis for a solar chimney power generation project located in Baghdad. The continuity, Naver-stockes, energy and radiation transfer equations have been solved and carried out by Fluent software. The governing equations are solved for incompressible, 3-D, steady state, turbulent is approximated by a standard k -  model with Boussiuesq approximation to study and evaluate the performance of solar chimney power plant in Baghdad city of Iraq. The different geometric parameters of project are assumed such as collector diameter and chimney height at different working conditions of solar radiation intensity (300,450,600,750

The world is confronted with the twin crisis of fossil fuel depletion and environmental degradation caused by fossil fuel usage. Biodiesel produced from renewable feedstocks such as Jatropha seed oil or animal fats by transesterification offers a solution. Although biodiesel has been produced from various vegetable oils such as Jatropha seed oil, the reaction kinetics studies are very few in literature, hence the need for this study. Jatropha curcas seed oil was extracted and analyzed to determine its free fatty acid and fatty acid composition. The oil was transesterified with methanol at a molar ratio of methanol to oil 8:1, using 1% sodium hydroxide catalyst, at different temperature

Sloped solar chimney system is a solar chimney power plant with a sloped collector. Practically, the sloped collector can function as a chimney, then the chimney height can be reduced and the construction cost would be reduced.The continuity, Naver-stockes, energy and radiation transfer equations have been solved and carried out by Fluent software. The governing equations are solved for incompressible, 3-D, steady, turbulent standard model with Boussiuesq approximation  to develop for the sloped solar chimney system in this study and evaluate the performance of solar chimney power plant  in Baghdad city of Iraq numerically by Fluent (14) software with orking conditions such as solar radiation intensity (30

The reaction of 2-amino-benzothiazole with bis [O,O-2,3,O,O – 5,6 – (chloro(carboxylic) methiylidene) ] – L – ascorbic acid (L-AsCl2) gave new product 3-(Benzo[d]Thaizole-2-Yl) – 9-Oxo-6,7,7a,9-Tertrahydro-2H-2,10:4,7-Diepoxyfuro [3,2-f][1,5,3] Dioxazonine – 2,4 (3H) – Dicarboxylic Acid, Hydro-chloride (L-as-am)), which has been insulated and identified by (C, H, N) elemental microanalysis (Ft-IR),(U.v–vis), mass spectroscopy and H-NMR techniques. The (L-as am) ligand complexes were obtained by the reaction of (L-as-am) with [M(II) = Co,Ni,Cu, and Zn] metal ions. The synthesized complexes are characterized by Uv–Visible (Ft –IR), mass spectroscopy molar ratio, molar conductivity, and Magnetic susceptibility techniques. (

      Political Discourse Analysis is an important linguistic study approach used by politicians to gain people support. The present paper sheds light on the figures of speech  of emphasis in the televised debate between the two presidential elections candidates, Emmanuel Macron and Marine Le Pen and the distinctive effect they add to the political discourse to win general public support as well as the presidential elections.

       The present paper provides a rudimentary definition and an analysis of the terms “discourse” and “political discourse” and traces the significant role played by politically directed televised Media and internet to support political pa