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

THE PROBLEM OF TRANSLATING METAPHOR IN AN ARTISTIC TEXT (ON THE MATERIAL OF RUSSIAN AND ARABIC LANGUAGES)

When sites of new communication occurs which represents the merit of the development of communication technology which is characterized by the services of ( facebook-twiter-corapora-youtube-mass space-friendster-flicker-willnecked in addition to the direct services for viber-whatsup-telgram-and chat on) play important role in changing the infrastructure of Arabic societies which are consideredas closed and not changeable societies during near period and the significance of this study comes from the importounce of this subject which is considered as anew trend of the age on the field of media and public response and acceptance inspite of what is known about Arabic society-it doesn’t accept change-this occurance is associated with terms

Unmanned aerial vehicles (UAVs) can provide valuable spatial information products for many projects across a wide range of applications. One of the major challenges in this discipline is the quality of positioning accuracy of the resulting mapping products in professional photogrammetric projects. This is especially true when using low-cost UAV systems equipped with GNSS receivers for navigation. In this study, the influence of UAV flight direction and camera orientation on positioning accuracy in an urban area on the west bank of the Euphrates river in Iraq was investigated. Positioning accuracy was tested in this study with different flight directions and camera orientation settings using a UAV autopilot app (Pix4Dcapture software

Background Numerous studies indicated that workers in the health sector suffer from work stress, hassles, and mental health problems associated with COVID-19, which negatively affect the completion of their job tasks. These studies pointed out the need to search for mechanisms that enable workers to cope with job stress effectively. Objectives This study investigated psychological flow, mental immunity, and job performance levels among the mental health workforce in Saudi Arabia. It also tried to reveal the psychological flow (PF) and mental immunity (MI) predictability of job performance (JP). Method A correlational survey design was employed. The study sample consisted of 120 mental health care practitioners (therapists, psychologists, co

enjoyed the process of the development of higher education institutions attention of most countries of the world and to reconsider its objectives and programs and administrative and organizational structures, and it was the most important development of the application of Quality Assurance and Accreditation Standards (QAAS) tools, as the aim of these tools to the application of advanced with a far-reaching impact on all of the disciplines in the organization methods education that contribute, and plays a performance audit an important role in verifying the extent to which carried out these institutions activities or programs effectively and efficiently, economic, There are a number of objectives for the search of the most important attem

Herein, the interfacial polymerization method has been used for the synthesis of PPy/NaVO3 composites with different compositions of NaVO3 (10 %, 20 %, 30 %, 40 % and 50 %) as an efficient electrode material for supercapacitors. The successful formation and composition of the as-prepared composites (PV1-PV5) were confirmed by FTIR, XRD, EDX, and SEM analysis. The electrochemical properties were investigated by cyclic voltammetry (CV), galvanometric charge–discharge measurement (GCD), and electrochemical impedance spectroscopy (EIS) in 0.5 M H2SO4 electrolyte. As compared to other, the PV4 composite exhibit excellent specific capacitance of 391 F g−1 at a current density of 0.75 A/g with good cycling stability of ∼59 % after 1000 cycle