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

Background: Wound healing, as a normal biological process in the human body, is achieved through four precisely and highly programmed phases: hemostasis, inflammation, proliferation, and remodeling. Growth factors released in the traumatized area promote cell migration into the wound area (chemotaxis), stimulate the growth of epithelial cells and fibroblasts (mitogenesis), initiate the formulation of new blood vessels (angiogenesis), and stimulate matrix formation and remodeling of the affected region. One of factors that effects on wound healing is a sex hormones and one of these hormones is an estrogen hormone. A wide range of cutaneous cell types (eg, fibroblast, endothelial, epithelial, and inflammatory) expressed estrogen receptors, in

The research aims to shed light on the nature of the tax gap in the income tax by the method of direct deduction and its reflection on the financial objective of the tax, and to determine the reasons for this gap in the deduction between the tax due in accordance with the laws and instructions in force and the tax actually paid. The tax gap is a real problem that cannot be ignored for what it represents loss of financial revenues due to the state.

The research problem is represented in the existence of a gap between the tax due according to direct deduction instructions and the tax actually paid according to the financial statements, and to achieve the objectives of the research and test the hypotheses, t

Abstract: Stars whose initial masses are between (0.89 - 8.0) M☉ go through an Asymptotic Giant Branch (AGB) phase at the end of their life. Which have been evolved from the main sequence phase through Asymptotic Giant Branch (AGB). The calculations were done by adopted Synthetic Model showed the following results: 1- Mass loss on the AGB phase consists of two phases for period (P <500) days and for (P>500) days; 2- the mass loss rate exponentially increases with the pulsation periods; 3- The expansion velocity VAGB for our stars are calculated according to the three assumptions; 4- the terminal velocity depends on several factors likes metallicity and luminosity. The calculations indicated that a super wind phase (S.W) developed on the A

: The aim of this research is to investigate the impact of Woods ' strategy in collecting second graders average for physics. To achieve the objective researcher coined the following hypothesis: there was no statistically significant difference at a level (0.05) between the average grades of the experimental group students studying physics as Woods and strategy between the average control group students who are studying the same article in the regular way. Test collection. Search sample amounted to (83) students and (42) students for the experimental group, and (41) students for the control group. Students were subjected to test experiment is composed of (30) after the completion of the experiment. And use appropriate statistical methods re

Phlebotomus papatasi sand fly is the main vector of Zoonotic Cutaneous Leishmaniasis (ZCL) in Iraq. The aim of this study was to assess and predict the effects of climate change on the distribution of the cutaneous leishmaniasis (CL) cases and the main vector presently and in the future. Data of the CL cases were collected for the period (2000-2018) in addition to sand fly (SF) abundance. Geographic information system, R studio and MaxEnt (Maximum entropy niche model) software were used for analysis and predict effect of (elevation, population, Bio1-19, and Bio28-35) on CL cases distribution and SF occurrence. HadGEM2-ES model with two climate change scenarios, RCP 4.5 and RCP 8.5 were used for future projections 2050. The results showed th

Leishmania major is a protozoan parasite that causes cutaneous Leishmaniasis disease in human beings and animals. The disease is prevalent in tropical and semitropical countries and has great health importance. The present study aimed to identify the histological changes in the organs infected with L. major and to provide a sophisticated diagnostic method for infection through detecting TGF-β cytokine by immunohistochemistry technique(IHC) from October 2020 to January 2021. A total of 40 samples of paraffin blocks were used for different organs including skin, spleen, liver, kidney, and heart of male and female BALB/c mice, aged 6-8 weeks, which were previously infected subcutaneously with L. major promastigotes at a dose of 1×107 promast

In this work the analysis of laser beam profile system ,using a two dimensional CCD (Charge Coupled Device) arrays, is established. The system is capable of producing video graphics that give a two dimensional image of laser beam. The video graphics system creates color distribution that represent the intensity distribution of the laser beam or the energy profile of the beam. The software used is capable of analyzing and displaying the profile in four different methods that is , color code intensity contouring , intensity shareholding, intensity cross section along two dimension x-y, and three dimensional plot of the beam intensity given in the same display.