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

The interacting boson models,  and  were used to perform a complete study  of even –even ^160-168Yb isotopes .The low –lying positive parity states, dynamic symmetries, reduced electric quadrupole transition probability , quadruple  momentum , and potential energy surface  for ^160-168Yb  were investigated. Energy level sequences and energy ratios showed the gradual transition of the properties of these nuclei from the γ-unstable features  to the rotational features . Adding the pairing parameter  to   Hamiltonian had a very slight effect on this feature, but it raised the β band, since it represents symmetry breaking such as in γ-unstable features . This applie

The Current status of biomedical waste of solid, liquid and gaseous formulations from medical and educational laboratories in Iraqi universities and research centers was assessed using a well-structured questionnaire. The questionnaire was distributed to scientists, researchers, medical technicians and graduate students who are directly involved in laboratoiy daily activities. The responses were analyzed statistically and interpreted accordingly. The results showed diat the frequency of questionnaire respondent's affiliation gave the highest percentage frequency (69.4%) with the questionnaire of Technical Medical Institute/Al-Mansour while constitute die responses of the Dnig Control Department/Ministry of Sciences and Technology gave the l

We are used Bayes estimators for unknown scale parameter  when shape Parameter  is known of Erlang distribution. Assuming different informative priors for unknown scale  parameter. We derived The posterior density with posterior mean and posterior variance using different informative priors for unknown scale parameter  which are the inverse exponential distribution, the inverse chi-square distribution, the inverse Gamma distribution, and the standard Levy distribution as prior. And we derived Bayes estimators based on the general entropy loss function (GELF) is used the Simulation method to obtain the results. we generated different cases for the parameters of the Erlang model, for different sample sizes. The estimates have been comp

Several stress-strain models were used to predict the strengths of steel fiber reinforced concrete, which are distinctive of the material. However, insufficient research has been done on the influence of hybrid fiber combinations (comprising two or more distinct fibers) on the characteristics of concrete. For this reason, the researchers conducted an experimental program to determine the stress-strain relationship of 30 concrete samples reinforced with two distinct fibers (a hybrid of polyvinyl alcohol and steel fibers), with compressive strengths ranging from 40 to 120 MPa. A total of 80% of the experimental results were used to develop a new empirical stress-strain model, which was accomplished through the application of the parti

A mathematical method with a new algorithm with the aid of Matlab language is proposed to compute the linear equivalence (or the recursion length) of the pseudo-random key-stream periodic sequences using Fourier transform. The proposed method enables the computation of the linear equivalence to determine the degree of the complexity of any binary or real periodic sequences produced from linear or nonlinear key-stream generators. The procedure can be used with comparatively greater computational ease and efficiency. The results of this algorithm are compared with Berlekamp-Massey (BM) method and good results are obtained where the results of the Fourier transform are more accurate than those of (BM) method for computing the linear equivalenc

Praise be to God, who created people from one soul, and made her husband, and prayers and peace be upon His Messenger, Mercy given and the grace given, and on a machine and companions pure. Divorce cases have increased in recent years in a worrying manner, especially since divorce has unforeseen consequences at the individual and social levels. The source of concern stems from the fact that the cohesion and integrity of society starts from a family as it is the cornerstone of the social structure, which is the foundation upon which the large society is based. Marital life may suffer from problems and obstacles that are difficult to solve, so the man presents the divorce of his wife and that the phenomenon of divorce is not a result of it, b

The current research aims to study the extent to which the Independent High Electoral Commission applies to information security risk management by the international standard (ISO / IEC27005) in terms of policies, administrative and technical procedures, and techniques used in managing information security risks, based on the opinions of experts in the sector who occupy positions (General Manager The directorate, department heads and their agents, project managers, heads of divisions, and those authorized to access systems and software). The importance of the research comes by giving a clear picture of the field of information security risk management in the organization in question because of its significant role in identifying risks and s

A principal problem of any internet user is the increasing number of spam, which became a great problem today. Therefore, spam filtering has become a research fo-cus that attracts the attention of several security researchers and practitioners. Spam filtering can be viewed as a two-class classification problem. To this end, this paper proposes a spam filtering approach based on Possibilistic c-Means (PCM) algorithm and weighted distance coined as (WFCM) that can efficiently distinguish between spam and legitimate email messages. The objective of the formulated fuzzy problem is to construct two fuzzy clusters: spam and email clusters. The weight assignment is set by information gain algorithm. Experimental results on spam based benchmark