This study aimed to know the impact of the capital structure measured by the ratio of financing to short-term capital and the ratio of financing to long-term capital on the profitability of companies, as measured by the rate of return on assets and the rate of return on equity. The study was applied to industrial sector companies listed in the Iraq Stock Exchange. The financial number of (14) companies, and (4) companies were selected that met the conditions for selecting the study sample. The study methodology relies on the analytical method as it is more appropriate to the nature, scope and objectives of the study, and the ready-made statistical program "SPSS" will be used to analyze the relationships and influence between the

Show the greatness of Allah Almighty when contemplating the benefits of trees and plants in
Life in general and trees mentioned in the Koran in particular, do not have to meditate that
He acknowledges the greatness of the Almighty Creator, and his preference over man, that he is prepared for his livelihood
And give him what he can do in this life to the fullest.
  The study also stressed the need to urge people to this great blessing trees
By preserving them and wasteful wastefulness.
  The study also pointed to the need to guide people towards the aesthetics and improvements of
Look through and enjoy the beauty of trees, flowers, greenery and fruits ..

The availability of different processing levels for satellite images makes it important to measure their suitability for classification tasks. This study investigates the impact of the Landsat data processing level on the accuracy of land cover classification using a support vector machine (SVM) classifier. The classification accuracy values of Landsat 8 (LS8) and Landsat 9 (LS9) data at different processing levels vary notably. For LS9, Collection 2 Level 2 (C2L2) achieved the highest accuracy of (86.55%) with the polynomial kernel of the SVM classifier, surpassing the Fast Line-of-Sight Atmospheric Analysis of Spectral Hypercubes (FLAASH) at (85.31%) and Collection 2 Level 1 (C2L1) at (84.93%). The LS8 data exhibits similar behavior. Conv

Abstract:

        The research sought to identify the crises that occurred during the research period and their reflection on the performance of the hotel Research sample as well as to identify the reality of auditing the hotel Research sample and the preparation of a performance audit program can be adopted in auditing the performance of hotels in light of crises, and the problem of the research lies in the lack of a program to audit the performance of hotels that takes into account the crises experienced by the hotel sector, The research was based on solving its problems on three hypotheses, the first is that the performance audit in light of the Covid-19 pand

This research aims to identify the role of external environment factors on the quality of educational services, from the academic point of view, where the distribution of a questionnaire to a random sample of (100) university professors, and then analyzing a model, and test the validity of this model using structural modeling (SEM) (Structural Equation Modeling).
And then test the relationships between variables using the software of Statistical Package for Social Sciences (SPSS V.18), the research found a number of conclusions, the most important conclusion is: the external environment factors has significant impact on the quality of educational services.

In this paper, an exact stiffness matrix and fixed-end load vector for nonprismatic beams having parabolic varying depth are derived. The principle of strain energy is used in the derivation of the stiffness matrix.
The effect of both shear deformation and the coupling between axial force and the bending moment are considered in the derivation of stiffness matrix. The fixed-end load vector for elements under uniformly distributed or concentrated loads is also derived. The correctness of the derived matrices is verified by numerical examples. It is found that the coupling effect between axial force and bending moment is significant for elements having axial end restraint. It was found that the decrease in bending moment was
in the

Rutting in asphalt mixtures is a very common type of distress. It occurs due to the heavy load applied and slow movement of traffic. Rutting needs to be predicted to avoid major deformation to the pavement. A simple linear viscous method is used in this paper to predict the rutting in asphalt mixtures by using a multi-layer linear computer programme (BISAR). The material properties were derived from the Repeated Load Axial Test (RLAT) and represented by a strain-dependent axial viscosity. The axial viscosity was used in an incremental multi-layer linear viscous analysis to calculate the deformation rate during each increment, and therefore the overall development of rutting. The method has been applied for six mixtures and at different tem