Central banks around the world typically use various financial indicators to evaluate performance. In Iraq, the indicators used by central banks to evaluate the performance of banks are of great importance to ensure that the banks operating within the Iraqi banking system comply with the regulatory and legal requirements issued by the Central Bank of Iraq or the Ministry of Finance. Given the need to study the profitability indicator to ensure its ability to evaluate the performance of specialized banks in Iraq, these banks carry out their banking activities and businesses through capital funded by the government. The use of profitability indicators in evaluating the performance of specialized banks provides information about the profitabil

The importance of the current study  lies in the  importance of the  Tax policy that  being considered one of the most important tools working on fulfilling  the  social,  financial  and economic  goals  and improving  the investment environment  in the country  to become  having the ability to  activate the  national economy. The current study  has  referred  that  (  Has  the  tax planning  practiced by  the Iraqi  contribution  companies  led to increase  the  far-term tax  outcome through  getting  benefit of   the monetary  funds  and expansion in&nbs

The study aims to reveal the level of professional development in basic education schools from the male and female teachers’ viewpoint in the Sultanate of Oman. It further aims to examine its relationship with some variables in light of Sullivan theory, and the differences in the level of professional development (teachers’ skills, professional participation, professional development problems) according to the gender variable, and the educational stage (first cycle/ second cycle). The study sample consisted of (93) teachers distributed as such: (46) male teachers, and (47) female teachers. A questionnaire was prepared and applied to measure the level of the professional development of the male and female teachers. The questionnaire c

Software testing is a vital part of the software development life cycle. In many cases, the system under test has more than one input making the testing efforts for every exhaustive combination impossible (i.e. the time of execution of the test case can be outrageously long). Combinatorial testing offers an alternative to exhaustive testing via considering the interaction of input values for every t-way combination between parameters. Combinatorial testing can be divided into three types which are uniform strength interaction, variable strength interaction and input-output based relation (IOR). IOR combinatorial testing only tests for the important combinations selected by the tester. Most of the researches in combinatorial testing

BACKGROUND: COVID-19 is resulted from severe acute respiratory syndrome coronavirus 2, which initiated in China in December 2019. Parasites are efficient immune modulators because their ability to stimulate an immune response in infected persons. AIM: This study aims to detect if there is a probable relationship between intestinal parasitic infections and COVID-19. METHODS: Ninety patients consulted at Al-Kindy Teaching Hospital (Al-Shifa center) from October 2020 till April 2021, confirmed infection with COVID-19 by PCR. Stool examination was done for detecting intestinal parasites. RESULTS: From 90 patients, males were 63 (70%), with median age 32 years, while females were 27 (30%), with age 24–44 years. Asymptomatic pati

Software testing is a vital part of the software development life cycle. In many cases, the system under test has more than one input making the testing efforts for every exhaustive combination impossible (i.e. the time of execution of the test case can be outrageously long). Combinatorial testing offers an alternative to exhaustive testing via considering the interaction of input values for every t-way combination between parameters. Combinatorial testing can be divided into three types which are uniform strength interaction, variable strength interaction and input-output based relation (IOR). IOR combinatorial testing only tests for the important combinations selected by the tester. Most of the researches in combinatorial testing appli

The present work aims to fabricate n-i-p forward perovskite solar cell (PSC) withئ structure (FTO/ compact TiO₂/ compact TiO₂/ MAPbI₃ Perovskite/ hole transport layer/ Au). P3HT, CuI and Spiro-OMeTAD were used as hole transport layers. A nano film of 25 nm gold layer was deposited once between the electron transport layer and the perovskite layer, then between the hole transport layer and the perovskite layer. The performance of the forward-perovskite solar cell was studied. Also, the role of each electron transport layer and the hole transport layer in the perovskite solar cell was presented. The structural, morphological and electrical properties were studied with X-ray diffractometer, field emission s