Abstract

                   The study aimed to identify the expansion in granting credit to Iraqi banking institutions and its impact on the financial position of Iraqi banks in terms of revenues, profits, expenses and property rights in banks, as the expansion in granting bank credit will correspond to an increase or decrease in some items of the balance sheet and the financial position of banks, so the problem of the current study It will be determined through whether the expansion of granting bank credit will affect the financial position of Iraqi banks or not by studying the selected research community of the 10 Iraqi banks listed in the Iraq Stock Exchange, The research sample included the u

The research aims to identify the tax policy strategy adopted in Iraq after the change of the tax system in 2003 and beyond, and then make a comparison of the two strategies on corporate data whether they are charged with progressive tax rates and after the change of the system as the tax rates became fixed, and then indicate the changes In the tax proceeds, and knowing the dimensions of the approved tax policy, is it a tax reform strategy or a strategy to attract investments.

The research started from the problem of exposure of the Iraqi tax system to several changes in the tax strategy from 2003 until now, as this led to a reflection on the technical organization of taxes, in terms of the tax exemption.And these many amendments

This research aims to investigate the extent to which the Iraqi audience relies on interactive television programs as a source of information regarding national issues and their resulting impacts. It seeks to identify the types and nature of attitudes developed among the public towards national issues through these programs and determine the prominent topics and issues highlighted to the audience. The researcher employed a field survey as the primary research method, employing a questionnaire for data collection along with scientific observation and the Likert three-point scale to measure attitudes. The study was guided by the media dependency theory. A sample of 520 questionnaires was distributed to residents in

The research addresses the importance of reading and writing for sura Al-alaq and Al-qalam as they represent the main sources for all the sciences as well as ethical values. The researcher seeks to define the educational and ethical values in these two texts which related to reading and writing. To do this, the author went through different relevant literature to show the similarities and related points between them, she also shows the significant of reading and writing and the learning and teaching worth to be consider. The result revealed that the both texts assert on the educational and ethical values, and the vital role of reading and writing.  

Artificial intelligence (AI) offers significant benefits to biomedical research and academic writing. Nevertheless, using AI-powered writing aid tools has prompted worries about excessive dependence on these tools and their possible influence on writing proficiency. The current study aimed to explore the academic staff’s perspectives on the impact of AI on academic writing. This qualitative study incorporated in-person interviews with academic faculty members. The interviews were conducted in a semi-structured manner, using a predetermined interview guide consisting of open-ended questions. The interviews were done in person with the participants from May to November 2023. The data was analyzed using thematic analysis. Ten academics aged

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 article, Convolution Neural Network (CNN) is used to detect damage and no damage images form satellite imagery using different classifiers. These classifiers are well-known models that are used with CNN to detect and classify images using a specific dataset. The dataset used belongs to the Huston hurricane that caused several damages in the nearby areas. In addition, a transfer learning property is used to store the knowledge (weights) and reuse it in the next task. Moreover, each applied classifier is used to detect the images from the dataset after it is split into training, testing and validation. Keras library is used to apply the CNN algorithm with each selected classifier to detect the images. Furthermore, the performa

Abstract The purpose of this study, teach the art of performing Olympic lifts (snatch and, clean and jerk) using the two methods are instructional (self-learning associated with the model) and (reverse style of partial way). Identify the effectiveness of these methods in learning the art of performance and style of the best Olympic lifting in the learning and retention of novice for Olympic lifts. The research sample consisted of 16 lifters were selected purposively representing specialist center for the care of athletic talent to weightlifting for ages 14 years. The sample was divided into two experimental, Each group (8) eight weightlifters. The experimental group used the style of the first self-learning associated with the m

Active Learning And Creative Thinking