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

In this research study the effect of irradiation by (CW) CO2 laser on some optical properties of (Cds) doping by Ni thin films of (1)µm thickness has been prepared by heat evaporation method. (X-Ray) diffraction technique showed the prepared films before and after irradiation are ploy crystalline hexagonal structure, optical properties were include recording of absorbance spectra for prepared films in the range of (400-1000) nm wave lengths, the absorption coefficient and the energy gap were calculated before and after irradiation, finally the irradiation affected (CdS) thin films by changing its color from the Transparent yellow to dark rough yellow and decrease the value absorption coefficient also increase the value of energy gap.

The current study was conductedas a pot experiment to determine the effect of soil texture on biological nitrogen fixation (BNF) of six most efficient local isolates, specified, of Bradyrhizobium. Cowpea (Vignaunguiculata L.), as a legume host crop, was used as a host crop and 15N dilution analysis was used for accurate determination of the amount of N biologically fixed under experimental parameters specified. Soils used are clay loam, sandy clay loam and sandy loam. Biological Nitrogen Fixation (BNF), in different soil textural classes, was as in the following order: medium texture soil > heavy texture soil > light textured soil. Statistical analysis showed that there is a significant variation in BNF % among six Iraqi isolates in the th

Abstract

     Oil is considered a commodity and is still an important and prominent role in drawing and shaping the Iraqi economic scene. The revenues generated from the export of oil are considered the main source of the general budget in cash flows.  

     Since the revenues consist of quantity and price and the latter is an external factor which is difficult to predict, The effect of any commodity on its price, which is proven in the theory of micro-economic, but it is observed through the research that the response is slow, which means not to take advantage of the rise in prices, by increasing the quantity exported, the result of several facto

in this work the polymides were prepared as rthemally stable polymers by diffrent ways

During the last decade, there has been a concern about the relation between aluminum residuals in treated water and Alzheimer disease, and more interest has been considered on the development of natural coagulants. The present study aimed to investigate the efficiency of alum as a primary coagulant in conjunction with mallow, Arabic gum and okra as coagulant aids for the treatment of water samples containing synthetic turbidity of kaolin. Jar test experiments were carried out for initial raw water turbidities 100, 200 and 500 (NTU). The optimum doses of alum, mallow, Arabic gum and okra were 20, 2, 1 and 1 mg/L for100 NTU turbidity level, 35, 4, 2 and 3 mg/L , for 200NTU turbidity level and 50, 8, 10 and 8 mg/L for 500 NTU turbidity leve

Background: The present study aimed to determine the influence of the different types of mouth wash on discoloration of different orthodontic ceramic, sapphire brackets and adhesives. Materials and methods: The sample composed of 120 ceramic brackets and 120 sapphire brackets, the brackets were divided according to bond material into three groups of 40 brackets include unbounded brackets, chemically cured (no-mix) bonded brackets and Light cured bonded brackets all these groups were further subdivided according to mouth wash type into three groups with 10 brackets each which include; Listerine, cetrimide, chlorhexidine 0.2%, and one control group which immersed in artificial saliva; then Staining measurements were performed with UV-Visibl

The MTX was converted to MTX  nanoparticles  by the modified method based on changing the pH gradually . For the first time MTX NPs+Meropenem complex were prepared and evaluated as a potential tool to overcome antimicrobial resistance and to improve pharmacokinetics of the drug, the results showed that the antibacterial activity of complex (MTX NPs plus MEM) has increased (from 1( µg/ml) to >0.5( µg/ml) for p1 , from 2( µg/ml) to 1( µg/ml) for p10 and from 8( µg/ml) to 4( µg/ml) for p48).