Current study was Based on the variables interact with each other to form a general framework of  the pricing of banking services, and the role of profitability in the banking activity, because profit is the most important goal of commercial banks,  that  included the study United Bank, North Bank and Bank of Baghdad, and the each formation of bank were was collected about the prices (Iraqi dinar and the U.S. dollar) and interest percentages and then revenue (Iraqi Dinars) through banking channels, and each channel service included a group of well-known banking operations.

The study found that the effect of prices, and interest on profitability and clear. There have been a correlation between the rates, and interes

حصاة الحالب واعراضها تؤثر على حياة المريض بصوره سلبيه، عدة علاجات متوفرة لعلاج حصاة الحالب من ضمنها مراقبه المريض، استخدام ادويه تفتيت الحصاة، استخدام موجات الفوق الصوتية تفتيت الحصاة بناظور الحالب، استخراج الحصاة جراحيا او بالناظور البطني, استخدام ناظور الحالب وتفتيت الحصاة بالليزر هي الطريقة المفضلة لعلاج حصاة اسفل الحالب. الهدف من الدراسة:لمقارنه تأثير ومضاعفات استخدام تقنيه الطحن او تقنيه التكسي

Antimicrobial resistance (AMR) is a global concern, especially in low- and middle-income countries, threatening food production, healthcare, and life expectancy. Antimicrobial stewardship (AMS) programs can optimize antibiotic use, improve patient outcomes, lower AMR, and save healthcare costs. This observational-retrospective study in Dhi Qar Governorate aimed to assess antimicrobial prescribing patterns in Al-Nasiriya public hospitals. Dhi Qar Health Directorate comprises ten hospitals, and only one hospital was excluded from the study. The study used data from antibiotic stewardship committees, including antibiogram, antibiotic, and meropenem surveys, hospital pharmacies’ medical files, and the directorate statistics from 1/1/2

Contents IJPAM: Volume 116, No. 3 (2017)

     Strengthening of the existing structures is an important task that civil engineers continuously face. Compression members, especially columns, being the most important members of any structure, are the most important members to strengthen if the need ever arise. The method of strengthening compression members by direct wrapping by Carbon Fiber Reinforced Polymer (CFRP) was adopted in this research. Since the concrete material is a heterogeneous and complex in behavior, thus, the behavior of the confined compression members subjected to uniaxial stress is investigated by finite element (FE) models created using Abaqus CAE 2017 software. The aim of this research is to study experimentally and numerically, the beha

Background Epilepsy is one of the most widespread neurological illnesses in the world with a prevalence rate of 2.8–19.5 per 1000 of the general population, and it is more prevalent in childhood. The understanding of the teachers about epilepsy has a significant impact on the academic performance and social skills of schoolchildren with epilepsy. Aim of Study This study aimed to assess teachers’ knowledge, attitude, and practice regarding epilepsy in schoolchildren and the association of certain studied variables with the level of schoolteachers’ knowledge, attitude, and practice. Subjects and Methods This was a cross-sectional study that included 402 participants and was conducted in Al-Rusafa/Baghdad during the period from November

Recently, increasing material prices coupled with more acute environmental awareness and the implementation of regulation has driven a strong movement toward the adoption of sustainable construction technology. In the pavement industry, using low temperature asphalt mixes and recycled concrete aggregate are viewed as effective engineering solutions to address the challenges posed by climate change and sustainable development. However, to date, no research has investigated these two factors simultaneously for pavement material. This paper reports on initial work which attempts to address this shortcoming. At first, a novel treatment method is used to improve the quality of recycled concrete coarse aggregates. Thereafter, the treated recycled

Purpose: The purpose of the study is to compare and evaluate Earnings Management in Tunisia and Iraq.   Theoretical framework: Earnings Management is an important topic that has been studied by a significant number of researchers, as well as those who are interested in the accounting profession. Earnings Management has gotten a lot of attention from academics, professionals, and other interested parties in recent years (e.g. Kliestik et al., 2020; Rahman et al., 2021; Gamra &Ellouze, 2021)   Design/methodology/approach: The sample includes ten banks listed on the Bourse of Tunisia and Iraq Stock Exchanges for the year 2017. We have used a model of Kothari et al., (2005) as a tool to measure Earnings Management in both mark