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

This researchpaper includes the incorporation of Alliin at various energy levels and angles 

With Metformin using Gaussian 09 and Gaussian view 06. Two computers were used in this work. Samples were generated to draw, integrate, simulate and measure the value of the potential energy surface by means of which the lowest energy value was (-1227.408au). The best correlation compound was achieved between Alliin and Metformin through the low energy values where the best place for metformin to b

Objective: The aim of this study was to compare the marginal microleakage between bulk-fill, preheated bulk-fill, and bulk-fill flowable composite resins above and below cemento-enamel junction (CEJ) using micro-computed tomography. Methods: Sixty freshly extracted premolar teeth were prepared with a slot shaped cavities of a total of 120 Class II: 3mm (bucco-lingual), 2mm (mesio-distal) with mesial-gingival margin located 1mm coronal to CEJ, and distal gingival margin located 1mm apical to the CEJ. The samples were randomly divided into two main groups according to the restorative material (Tetric EvoCeram and 3M Filtek), and each group was further sub-divided into three subgroups according to the consistency (bulk fill, preheated bulk fil

Performance of gas-solid spouted bed benefit from solids uniformity structure (UI).Therefore, the focus of this work is to maximize UI across the bed based on process variables. Hence, UI is to be considered as the objective of the optimization process .Three selected process variables are affecting the objective function. These decision variables are: gas velocity, particle density and particle diameter. Steady-state solids concentration measurements were carried out in a narrow 3-inch cylindrical spouted bed made of Plexiglas that used 60° conical shape base. Radial concentration of particles (glass and steel beads) at various bed heights and different flow patterns were measured using sophisticated optical probes. Stochastic Genetic

This research aims to investigate and evaluate a reactive powder concrete (RPC) cast using economical materials. Its mechanical properties were investigated and evaluated by studying the effects of using different cement and silica fume contents and locally steel fibers aspect ratios as reinforcement for this concrete. A compressive strength of about 155.2MPa, indirect tensile strength of 16.0MPa, modulus of elasticity of 48.7GPa, flexural strength of 43.5MPa, impact energy of 3294.4kN.m and abrasion loss 0.59%  have been achieved for reinforced RPC contains  910 kg/m³ cement content, silica fume content 185 kg/m³ of cement weight and fiber volume fraction 2%. The water absorption values w

The main objective and primary concern to every investor not only to achieve a greater return on his or her investments, but also to create the largest possible value of these investments the, researchers and those interested in the field of investment and financial analysis  try to develop standards  for performance      valuation      is guided through the                                     &nbsp

Photocatalytic degradation of methylene blue was studied using CdS and ZnS as catalyst. The photocatalytic activity of the specimen was studied by exposing to UV-radiation. The result shows that the degradation efficiency of the dye for CdS micro-particles was 92% after 7 hours and for ZnS micro-particles was 88.29% for the same time interval.

Investigation of the adsorption of acid fuchsin dye (AFD) on Zeolite 5A is carried out using batch scale experiments according to statistical design. Adsorption isotherms, kinetics and thermodynamics were demonstrated.  Results showed that the maximum removal efficiency was using zeolite at a temperature of 93.68751 mg/g. Experimental data was found to fit the Langmuir isotherm and pseudo second order kinetics with maximum  removal of about 95%.  Thermodynamic analysis showed an endothermic adsorption. Optimization was made for the most affecting operating variables and a model equation for the predicted efficiency was suggested.

Interface evaluation has been the subject of extensive study and research in human-computer interaction (HCI). It is a crucial tool for promoting the idea that user engagement with computers should resemble casual conversations and interactions between individuals, according to specialists in the field. Researchers in the HCI field initially focused on making various computer interfaces more usable, thus improving the user experience. This study's objectives were to evaluate and enhance the user interface of the University of Baghdad's implementation of an online academic management system using the effectiveness, time-based efficiency, and satisfaction rates that comply with the task questionnaire process. We made a variety of interfaces f

Background: Thalassemia is a hereditary anemia resulting from defects in hemoglobin production. ?- thalassemia caused by decrease in the production of ?- globin chains affect multiple organs and is associated with cranio-oro-facial deformity which include prominent cheek bones and protrusive premaxilla with depression of the nasal bridge often referred to as “rodent or chip-munk face” with small mandible and Cl.II skeletal relationship. This study aimed to investigate cephalometric craniofacial parameters (skeletal) of ?- thalassemic major patients by using computed tomography and to compare findings with a group of healthy patients in the same age group. Subject, Materials and Method: The study included (40) patients with ?- thalassemi