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

In this work, the classical continuous mixed optimal control vector (CCMOPCV) problem of couple nonlinear partial differential equations of parabolic (CNLPPDEs) type with state constraints (STCO) is studied. The existence and uniqueness theorem (EXUNTh) of the state vector solution (SVES) of the CNLPPDEs for a given CCMCV is demonstrated via the method of Galerkin (MGA). The EXUNTh of the CCMOPCV ruled with the CNLPPDEs is proved. The Frechet derivative (FÉDE) is obtained. Finally, both the necessary and the sufficient theorem conditions for optimality (NOPC and SOPC) of the CCMOPCV with state constraints (STCOs) are proved through using the Kuhn-Tucker-Lagrange (KUTULA) multipliers theorem (KUTULATH).

This paper is concerned with the existence of a unique state vector solution of a couple nonlinear hyperbolic equations using the Galerkin method when the continuous classical control vector is given, the existence theorem of a continuous classical optimal control vector with equality and inequality vector state constraints is proved, the existence of a unique solution of the adjoint equations associated with the state equations is studied. The Frcéhet derivative of the Hamiltonian is obtained. Finally the theorems of the necessary conditions and the sufficient conditions of optimality of the constrained problem are proved.

Simplifying formulas that are used for calculations and design are the aim of researchers. For present work, the approach to distinguish the flow under sluice gate was conducted in a laboratory. The extensive experimental program was done to collect fifty-four data points for both free and submerged flow conditions. The data included different discharges, gate openings, flow depths at upstream as well as the flow depths represent a tail water and at a contracted section for downstream. The collected data are analyzed according to a problematic that may encounter in the field, to present a more straightforward (but with acceptable accurate) practical features equations and charts. Based on the proposed formulas, five meth

In this paper, Bayes estimators for the shape and scale parameters of Gamma distribution under the Entropy loss function have been obtained, assuming Gamma and Exponential priors for the shape and scale parameters respectively. Moment, Maximum likelihood estimators and Lindley’s approximation have been used effectively in Bayesian estimation. Based on Monte Carlo simulation method, those estimators are compared depending on the mean squared errors (MSE’s). The results show that, the performance of the Bayes estimator under Entropy loss function is better than other estimates in all cases.   

In this paper, some estimators of the unknown shape parameter and reliability function  of Basic Gompertz distribution (BGD) have been obtained, such as MLE, UMVUE, and MINMSE, in addition to estimating Bayesian estimators under Scale invariant squared error loss function assuming informative prior represented by Gamma distribution and non-informative prior by using Jefferys prior. Using Monte Carlo simulation method, these estimators of the shape parameter and R(t), have been compared based on mean squared errors and integrated mean squared, respectively

 In this paper,we estimate the parameters and related probability functions, survival function, cumulative distribution function , hazard function(failure rate) and failure  (death) probability function(pdf) for two parameters Birnbaum-Saunders distribution which is fitting the complete data for the patients of  lymph glands cancer. Estimating the parameters (shape and scale) using (maximum likelihood , regression quantile and shrinkage) methods and then compute the value of mentioned related probability  functions depending on sample from real data which describe the duration of survivor for patients who suffer from the lymph glands cancer based on diagnosis of disease or the inter of patients in a hospital for perio

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The research deals with the statement of the importance of unanimous in Islamic Sharia in terms of being the third source of Islamic legislation after the Holy Qur’an and the Sunnah of the Prophet, and the extent of interest of the scholars of interpretation in it, and those who took great interest in mentioning what was agreed upon in every site that necessitated mentioning its issues within, or mentioning an event that has encountered an unanimous, and in various sciences, to extract and extrapolate Sharia rules when these rules are lost in the texts, because it is based on them and derived from them. Among these distinguished scholars is Muhammad bin Jarir al-Tabari. Besides, the research discusses in

The research aims to determine the effectiveness of auditing in light of the relationship between the governance of investment policy and the cost of debt in companies listed on the Iraqi Stock Exchange. The problem of the research is to raise the question about the effect of the governance of investment policy and the cost of debt on the effectiveness of auditing and auditors. During the research, the most important of them were: the existence of an impact relationship on the effectiveness of auditing through the relationship between the governance of investment policy and the cost of debt. The companies listed in the Iraqi Stock Exchange lack an effective proposed guide or framework dealing with the governance of investment policy desp