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 most significant function in oil exploration is determining the reservoir facies, which are based mostly on the primary features of rocks. Porosity, water saturation, and shale volume as well as sonic log and Bulk density are the types of input data utilized in Interactive Petrophysics software to compute rock facies. These data are used to create 15 clusters and four groups of rock facies. Furthermore, the accurate matching between core and well-log data is established by the neural network technique. In the current study, to evaluate the applicability of the cluster analysis approach, the result of rock facies from 29 wells derived from cluster analysis were utilized to redistribute the petrophysical properties for six units of Mishri

Transparent nano- coating was prepared by Sol-Gel method from titanium dioxide TiO₂ which has the ability to self-cleaning coating used for hospitals, laboratories, and places requiring permanent sterilization. Three primary colors are selected (red, blue, and yellow) as preliminary study to the effect of these colors on the nano-coating. Three traditional oil paints color were used as base, then coated by a layer of TiO₂-Sol and deposited on the paints. The optical properties of TiO₂-Sol were measured; the maximum absorption wavelength at (λ_max=387 nm), the refractive index (n=1.4423) and the energy band gap (E_g=3.2 eV). The structure properties found by X-ray diffraction of TiO

The developments and transformations taking place in the era and the growth of knowledge economies and communication technology led this development to compel higher education institutions in Iraq to reconsider their objectives to keep pace with development. And one of the most important tools of development was the application of e-learning standards and its long-term impact on the performance of the educational institution. Performance auditing plays an important role in verifying the extent to which these institutions have implemented their activities and programs that auditing performance by adopting e-learning standards helps the institutions’ management by providing appropriate information on the extent to which they achieve thei

Self-compacting concrete (SCC) is an innovative concrete that does not require vibration for placing and compaction. It is able to flow under its own weight, completely filling formwork and achieving full compaction, even in the presence of congested reinforcement. The effect of external sulfate attack was studied-Es (very sever exposure SO4>10000ppm) according to ACI 318-11. The mix design method of SCC used is according to EFNARC 2002, and then must satisfy the criteria of filling ability, passing ability and segregation resistance. The experimental program focuses to study two different chemical composition of sulfate resistance Portland cement with different percentage of silica fume replacement by weight of cement and W/cm (0.3 and 0.3

To determine the important pathogenic role of celiac disease in triggering several autoimmune disease, thirty patients with Multiple Sclerosis of ages (22-55) years have been investigated and compared with 25 healthy individuals. All the studied groups were carried out to measure anti-tissue transglutaminase antibodies IgA IgG by ELISA test, anti-reticulin antibodies IgA and IgG, and anti-endomysial antibodies IgA and IgG by IFAT. There was a significant elevation in the concentration of anti-tissue transglutaminase antibodies IgA and IgG compared to control groups (P≤0.05), there was 4(13.33%) positive results for anti-reticulin antibodies IgA and IgG , 3(10%) positive results for anti-endomysial antibodies IgA and IgG . There were 4 pos

To determine the important pathogenic role of celiac disease in triggering several autoimmune disease, thirty patients with Multiple Sclerosis of ages (22-55) years have been investigated and compared with 25 healthy individuals. All the studied groups were carried out to measure anti-tissue transglutaminase antibodies IgA IgG by ELISA test, anti-reticulin antibodies IgA and IgG, and anti-endomysial antibodies IgA and IgG by IFAT. There was a significant elevation in the concentration of anti-tissue transglutaminase antibodies IgA and IgG compared to control groups (P≤0.05), there was 4(13.33%) positive results for anti-reticulin antibodies IgA and IgG , 3(10%) positive results for anti-endomysial antibodies IgA and IgG . There were 4 pos

     One hundred samples of root canal bacteria were isolated  from patients teeth with primary and secondary infected root canal from all the ages . Biochemical and microscopial tests were done for identification of these isolates. Twenty four isolates were confirmed as       E. faecalis species by using these tests. Genetic diagnosis for the all isolates was also done by using polymerase chain reaction ( PCR ). Thirty two isolates were confirmed to  belong to E. faecalis species by using this test.