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 Shari'a of Islam is the end of the laws revealed by God, including the goodness of the servants in the pension and the restored. They are supported by the enemies of Islam, especially in these days when the Islamic Ummah is subjected to a fierce campaign by its enemy to repel it from its religion through what they claim from the rights of women, including the right to equality with men.
      Islam came to announce to all mankind that women are part of life in society without which they can not imagine life for them. Islam did not leave women under the absolute authority of men, but raised their status and worked to liberate them, and these rights are divorced from her husband, does she have the right

This study sought to give a general picture of the organizations and formations of the ground forces of the Abbasid army in its first era, in preparation and armament and continuous development of the mechanisms to help maintain the moral and spiritual morale in the fighting.
Therefore, the caliphs' interest in building the army, organizing it, arming it, choosing competent leaders, and providing them with various weapons in terms of production and storage, as well as taking care of fortifying the cities and gaps in determination and determination, and embarked on construction and restoration, where amazing speed and acted according to the circumstances. During the first Abbasid era, there were significant developments in the military

Despite the global economic downturn, online e-commerce, especially the sale of counterfeit goods, continues to witness a rise in sales, and one of the important players in e-commerce is the owners of e-commerce auction sites. Although they do not have a direct role in trademark infringement, they still consider them indirectly responsible (secondary liability) for infringing on their trademarks. Thus, many cases have been filed by the owners of the original trademarks (which have been infringed by persons who have sold some of the goods and products that are imitating their marks through some electronic auctions) against the owners of those auctions. In view of the international character of the Internet, in different countries, and despit

The researcher attempts to diagnose the level of the effect  of strategic thinking skills (intuition, meditation, creativity) of the managers in the Ministry of Health in Iraq and some of its institutions in the formulation of human resources management: (selection, training, incentivence , performance appraisal (Recognizing the importance of the subjects studied, and because of the importance of the expected results of th

The research aims to reach a set of objectives concerning creation a clear vision about conceptual, philosophical and practical dimension of relations, and effects between knowledge management, costumer orientation and competitiveness to construct a framework of a pragmatic model as a solution to research problem and its questions which the main one is about the role of knowledge management and costumer orientation in competitiveness of business organizations. To achieving this goal, it was necessary to make, in priory, a review and discussion to the theoretical dimension of research variables to have a clear vision about constructing hypostatical research model implying a set of hypotheses which, by proving them in companies studied, repr

BMMAM Saleh, EUROPEAN ACADEMIC RESEARCH, 2016

With the increasing rates of cancer worldwide, a great deal of scientific discourse is devoted to arguments and statements about cancer and its causes. Scientists from different fields try to seize any available chance to warn people of the risk of consuming and exposing to carcinogens that have, unfortunately, become essential parts of modern life. The present paper attempts to investigate the proximization strategy through which scientists construct carcinogen risk to enhance people’s preventive actions against these carcinogens. The paper targets the construction which depends on producing the conflict between the values of the people themselves and the contrasting values assigned to carcinogens. To achieve this aim, Cap’s (2

Zusammenfassung

Die Rache ist also ein effizientes, ausgiebiges Thema, das man in der Dramatik, in der Lyrik und auch in der Epik als Theaterzuschauer oder als Leser voller Spannung verfolgt.

Wenn man solch ein Thema verfolgt, wird man stark beeinflusst. Der Leser bzw. Zuschauer bleibt nicht isoliert vom Geschehen und wird innerlich unweigerlich zur Äußerung seiner Meinung gedrängt, gleich ob er sich nun für oder gegen das Verhalten der Gestalten solch eines Werkes stellt. Im Zuge meiner Forschungsarbeit mit diesen auserwählten Werken, in der ich das Thema „Rache“ behandelt habe, bin ich zu dem Resultat gekommen, dass die rächende Person ein bitteres Ende nimmt und ein dunkles Schicksal hat, ind