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

   Nonlinear regression models are important tools for solving optimization problems. As traditional techniques would fail to reach satisfactory solutions for the parameter estimation problem.  Hence, in this paper, the BAT algorithm  to estimate the parameters of  Nonlinear Regression models is used . The simulation study is considered to investigate the performance of the proposed algorithm with the maximum likelihood (MLE) and Least square (LS) methods. The results show that the Bat algorithm provides accurate estimation and it is satisfactory for the parameter estimation of the nonlinear regression models than MLE and LS methods depend on Mean Square error.

In the present work usedNd:YAG laser systems of different output characteristic were employed to study the drilling process of material used in scientific and industrial fields. This material include Manganese hard steel. Our study went into the affecting parameters in drilling of Manganese hard steel by laser. Drilling process is achieved through material absorption of part of the incident laser beam. It is the resultant of interfering both, laser beam and material properties and the focusing conditions of the beam. The results as shown that the increase in the laser pulse energy over the used level has raised the hole diameter, depth and increased the hole taper. In addition to that a hole taper was affected by the laser energy, the fo

Recently digital mammography is most widely used technology for early detection of breast cancer. The main diagnosing elements such as lesion or masses in digital mammograms are with law contrast. The purpose of this paper is to enhance the mammogram images by increasing its contrast. Different enhancement method are used for this purpose such as histogram equalization (HE), Contrast Limited Adaptive Histogram Equalization (CLAHE), Morphological, and Retinex. The Retinex method also implement by combining it with HE once, and with CLAHE to improve its performance. The experimental results show that using Retinex with CLAHE can produce an image with enhancement in contrast better than using it with HE method and better than other methods

Abstract                                                                                              

The methods of the Principal Components and Partial Least Squares can be regard very important methods  in the regression analysis, whe

In this paper, the behavior of structural concrete linear bar members was studied using numerical model implemented in a computer program written in MATLAB. The numerical model is based on the modified version of the procedure developed by Oukaili. The model is based on real stress-strain diagrams of concrete and steel and their secant modulus of elasticity at different loading stages. The behavior presented by normal force-axial strain and bending moment-curvature relationships is studied by calculating the secant sectional stiffness of the member. Based on secant methods, this methodology can be easily implemented using an iterative procedure to solve non-linear equations. A comparison between numerical and experimental data, illustrated

Digital Elevation Model (DEM) is one of the developed techniques for relief representation.  The definition of a DEM construction is the modeling technique of earth surface from existing data. DEM plays a role as one of the fundamental information requirement that has been generally utilized in GIS data structures. The main aim of this research is to present a methodology for assessing DEMs generation methods. The DEMs data will be extracted from open source data e.g. Google Earth. The tested data will be compared with data produced from formal institutions such as General Directorate of Surveying. The study area has been chosen in south of Iraq (Al-Gharraf / Dhi Qar governorate. The methods of DEMs creation are kriging, IDW (inver

The conjugate coefficient optimal is the very establishment of a variety of  conjugate gradient methods. This paper proposes a new class coefficient of conjugate gradient (CG) methods for impulse noise removal, which is based on the quadratic model. Our proposed method ensures descent independent of the accuracy of the line search and it is globally convergent under some conditions, Numerical experiments are also presented for the impulse noise removal in images.