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

The angiotensin converting enzyme (ACE) I\D gene polymorphism influences the blood ACE enzyme activity. Renoprotective effect of ACE inhibitors (ACEIs) varies among patients due to genetic variation, particularly in Renin-Angiotensin-Aldosterone System genes. This study investigates the genetic variations of ACE I\D and AGT1RA1166C gene polymorphisms in the antiproteinuric effect of ACEI therapy in type 2 diabetes mellitus (T2DM) patients. This is a cross-sectional study that included 76 T2DM patients who are ACEI users, divided into two groups: T2DM without diabetic kidney disease (DKD) included 31 patients, and T2DM with DKD included 45 patients. Urine samples were taken for measurement of urine albumin and creatinine, then calcul

       In this paper, a fixed point theorem of nonexpansive mapping is established to study the existence and sufficient conditions for the controllability of nonlinear fractional control systems in reflexive Banach spaces. The result so obtained have been modified and developed in arbitrary space having Opial’s condition by using fixed point theorem deals with nonexpansive mapping defined on a set has normal structure. An application is provided to show the effectiveness of the obtained result.

The Egyptian and Iraqi schools are one of the most important musical schools in the style of playing the oud. The influence of the style of these schools extended in the contemporary Arab world, and there were important names that emerged characterized with their style of playing. Thus, the ways of tuning the strings of oud varied between the two schools because of the difference in the ways of playing and the difference in the style of expression. The aim of the research was to identify the pluralism of the variable tunings of the strings of the contemporary Arab oud of the Egyptian and Iraqi schools, along the historical period extending from the late nineteenth and twentieth centuries to the present time. The oud has been classified i

The concept of intertextuality was one of the problems that occupied the attention of critics and critics in targeting the structure of textual intertextuality between texts and their overlap in the process of producing meaning. Until intertextuality became a stable term and it can be monitored in the structure of the theatrical text and determining the mechanisms of this intertextuality between texts through fields and classifications agreed upon by the most important critics who wrote and considered intertextuality. Perhaps our previous research (the approach of exposure in the epistemological hallway to intertextuality) was an attempt to interview a terminology, which the researcher intended to monitor, through the mechanisms of inter

Shapes have differed in terms of their temporality, tools, technical variations, aesthetic functions and dimensions. The beginnings started with manual primitive techniques that have played an a significant artistic role in the ancient civilizations, then developed with the technological development and the digital technologies that encompassed various programs and specialist means in the graphic design, so that its visual outputs in the textbook that is considered a communication means that has an effect and attracts the recipient. That is what made the researcher search and investigate this topic describing the research problem as follows: What are the shapes as alternatives to the words in the design of the textbook? The research obje

The message of our Prophet Muhammad (peace and blessings of Allaah be upon him) was the most complete of the messages, and the conclusion of the messages and completed by the mercy of this nation. Al-Khalal al-Baghdadi al-Hanbali (may Allaah have mercy on him) was a scholar who updated his writings. And The Nha Brhnha and became an independent and arranged doctrine Such a world of Galilee Hambali must show his character and his knowledge and its impact on the Islamic arena.

The novel is the revelation of the attitudes of every age. And the writers do not know the winner of their stroke to express these events، The research has been working on a descriptive-analytical approach based on the American Comparative School، Al-Shahez's novel explores the work of the nobly and the film by Hamoun by Dariush Mehrjui By relying on the main characters of these two narratives, they depict a picture of Egypt and Iran From the symbolic lines of these works. In fact, the authors of this research have tried to initiate the introduction and analysis of these two works In fact, the authors of this research have tried to initiate the introduction and analysis of these two works.

 The results of the research show that

A literary-educational work is a work that explains wisdom to the reader and presents moral, educational and instructional issues in a literary form. Qaboos-nameh or Nasihat al-Muluk is an educational and educational book that has a special place in the field of ethics and guidance, where the author guides his children. Also, Ibn al-Wardi's Lamiyah or Nasihat al-Akhwan is a poem containing moral advice and advice in 77 verses that Ibn al-Wardi wrote to his son.

     It seems that the main goal of Ibn al-Wardi and Onsur AL-maali in Lamia and Qaboos-nameh was to express educational and moral issues and spread and convey them to future generations. Ibn al-Wardi, like Onsur AL-maali, listed moral points such as knowledge, humility

his project try to explain the using ability of spatial techniques for land cover change detection on regional level with the time parameter and did select for explain these abilities study case (Hewaizah marsh ) . this area apply to many big changes with the time. These changes made action on characters and behaviors of this area as well as all activities in it . This Project concerting to recognize the Using importance of remote sensing and GIS Methodology in data collecting for the changes of land use and the methodology for the analyses and getting the results for the next using as a base data for development and drawing the plans as well as in regional planning .This project focus on practical