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

Free Space Optics (FSO) plays a vital role in modern wireless communications due to its advantages over fiber optics and RF techniques where a transmission of huge bandwidth and access to remote places become possible. The specific aim of this research is to analyze the Bit-Error Rate (BER) for FSO communication system when the signal is sent the over medium of turbulence channel, where the fading channel is described by the Gamma-Gamma model. The signal quality is improved by using Optical Space-Time Block- Code (OSTBC) and then the BER will be reduced. Optical 2×2 Alamouti scheme required 14 dB bit energy to noise ratio (Eb/N0) at 10-5 bit error rate (BER) which gives 3.5 dB gain as compared to no diversity scheme. Th

Computer systems and networks are being used in almost every aspect of our daily life; as a result the security threats to computers and networks have also increased significantly. Traditionally, password-based user authentication is widely used to authenticate legitimate user in the current system0T but0T this method has many loop holes such as password sharing, shoulder surfing, brute force attack, dictionary attack, guessing, phishing and many more. The aim of this paper is to enhance the password authentication method by presenting a keystroke dynamics with back propagation neural network as a transparent layer of user authentication. Keystroke Dynamics is one of the famous and inexpensive behavioral biometric technologies, which identi

This research aims to distinguish the reef environment from the non-reef environment. The Oligocene-Miocene-succussion in western Iraq was selected as a case study, represented by the reefal limestone facies of the Anah Formation (Late Oligocene) deposited in reef-back reef environments, dolomitic limestone of the Euphrates Formation (Early Miocene) deposited in open sea environments, and gypsiferous marly limestone of the Fatha Formation (Middle Miocene) deposited in a lagoonal environment. The content of the rare earth elements (REEs) (La, Ce, Pr, Nd, Sm, Eu, Gd, Tb, Dy, Er, Ho, Tm, Yb, Lu, and Y) in reef facies appear to be much lower than of those in the non-reef facies. The open sea facies have a low content of REEs due to bein

Optical Mark Recognition (OMR) is an important technology for applications that require speedy, high-accuracy processing of a huge volume of hand-filled forms. The aim of this technology is to reduce manual work, human effort, high accuracy in assessment, and minimize time for evaluation answer sheets. This paper proposed OMR by using Modify Bidirectional Associative Memory (MBAM), MBAM has two phases (learning and analysis phases), it will learn on the answer sheets that contain the correct answers by giving its own code that represents the number of correct answers, then detection marks from answer sheets by using analysis phase. This proposal will be able to detect no selection or select more than one choice, in addition, using M

The Adaptive Optics technique has been developed to obtain the correction of atmospheric seeing. The purpose of this study is to use the MATLAB program to investigate the performance of an AO system with the most recent AO simulation tools, Objected-Oriented Matlab Adaptive Optics (OOMAO). This was achieved by studying the variables that impact image quality correction, such as observation wavelength bands, atmospheric parameters, telescope parameters, deformable mirror parameters, wavefront sensor parameters, and noise parameters. The results presented a detailed analysis of the factors that influence the image correction process as well as the impact of the AO components on that process

thirty adult NewZealand rabbits used in this study, they were divided in to two groups (control and treaded with Helium — Neon laser). A square skin flap done on the medial aspect of the auricle of both sides, a square piece of cartilage incised, pealed out from each auricle and fixed in the site of the other, then the flaps sutured .The site of the operation in the rabbits of the treated group were irradiated using a Helium —Neon laser with (5mw) power for (10 days) began after the operation directly, (3 rabbits) from each group used for collection of specimens for histopathological examination at the weeks (1,2,3,4, & 6) weeks post the operation .The results revealed Early invasion of the matrix with elastic fibers which continue to t