The evaluation of banks plays an important role in maintaining the interests of customers with the bank as well as providing continuous supervision and control by the Central Bank. The Central Bank of Iraq conducted an assessment of the Iraqi banks through the implementation of the CAMEL model during a certain period. This evaluation did not continue. The research provides continuity to the Central Bank's assessment and as a step to continue the evaluation process for all banks through the use of the CAMEL model. ROA and ROE by using the regression model for four Iraqi banks registered in the Iraqi market for securities during the period 2010-2016. The results showed that the capital and profitability indicators have a significan

The tax system, like any other system, as a set of elements and parts that complement each other and are interrelated and interact to achieve specific goals, and is a natural  reflection of the economic, social and political conditions prevailing in society, and therefore the objectives of tax policy formulated in line with the objectives of economic policy in general, which means that any change in economic policy clearly affects fiscal policy measures and fiscal policy in particular.

The problem of searching for the impact of foreign direct investment in the Iraqi tax system was focused on the study  the of foreign direct investment and therole played in developing and improving the economic reality and its implicatio

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 green synthesis of nickel oxide nanoparticles (NiO-NP) was investigated using Ni(NO3)2 as a precursor, olive tree leaves as a reducing agent, and D-sorbitol as a capping agent. The structural, optical, and morphology of the synthesized NiO-NP have been characterized using ultraviolet–visible spectroscopy (UV-Vis), X-ray crystallography (XRD) pattern, Fourier transform infrared spectroscopy (FT-IR) and scanning electron microscope (SEM) analysis. The SEM analysis showed that the nanoparticles have a spherical shape and highly crystalline as well as highly agglomerated and appear as cluster of nanoparticles with a size range of (30 to 65 nm). The Scherrer relation has been used to estimate the crystallite size of NiO-NP which ha

A charge transfer complex formed by interaction between nitron as electron donor with curcumin(1 ) as electron acceptor in ethanol at the temperature of theroom to form a colored complex. The optimum conditions of complex formation were investigated by Univariate method. The linearity range of complex was (3.124– 53.11) μg.mL-1 at 442 nm with molar absorptivity (1858.33) L.mol-1.cm-1, Sandell's sensitivity (0.1681μg.cm-2), and with a correlation coefficient (0.9935). Both modified attapulgite and modified attapulgite – complex have been characterized by using , FTIR, SEM, AFM, and XRD. Theadsorption behaviourof complex onto the modified attapulgite has been researchedthrough the variation of the parameters like the adsorbent weight, p

In the present work studies were carried out to extract a cationic dye (Methylene Blue MB) from an aqueous solution using emulsion liquid membrane process (ELM). The organic phase (membrane phase) consists of Span 80 as emulsifier, sulfuric acid solution as stripping agent and hexane as diluent. 

In this study, important factors influencing the extraction of methylene blue dye were studied. These factors include H₂SO₄ concentration in the stripping phase, agitation speed in the dye permeation stage, Initial dye concentration and diluent type.

   More than (98%) of Methylene blue dye was extracted at the following conditions: H₂SO₄ concentration (1.25) M, agitation

The aim of this study to identity using Daniel's model and Driver’s model in learning a kinetic chain on the uneven bars in the artistic gymnastics for female students. The researchers used the experimental method to design equivalent groups with a preand post-test, and the research community was identified with the students of the third stage in the college for the academic year 2020-2021 .The subject was, (3) class were randomly selected, so (30) students distributed into (3) groups). has been conducted pretesting after implementation of the curriculum for (4) weeks and used the statistical bag of social sciences(SPSS)to process the results of the research and a set of conclusions was reached, the most important of which is t

The study aimed to analyze the effect of meteorological factors (rainfall rate and temperature) on the change in land use in the marshes of the Al‐Majar Al‐Kabir region in southern Iraq. Satellite images from Landsat 7 for 2012 and Landsat 8 for 2022 were used to monitor changes in the land coverings, the images taken from the Enhanced Thematic Mapper Plus (ETM+) and Operational Land Imager (OLI) sensors of the Landsat satellite. Geometric correction was used to convert images into a format with precise geographic coordinates using ArcMap 10.5. The maximum likelihood classification method was used to examine satellite image data using a supervised approach, and the data were analyzed statistically. We obtained clear images of the area,