The research explain the analysis of finance investments through analyze the finance tables for commercial banks, by using the pointers to indicate the limits of economical benefit for these investments, and fix the negative deviations and as well positive, for the purpose of diagnostic the negative (disadvantage) and develop the advantage deviation, For the importance of finance investments in the development operation and economical growth, further to that the finance investments is represent one of the most activities in the commercial banks in which aim the adequate incomes as a result of the commercial banks act to receipt the banks deposits and then make it growth and develop through commercial advantage operations in the local markets and investments , and directed these money in the proper investment fields .
Many researchers have tackled the shear behavior of Reinforced Concrete (RC) beams by using different kinds of strengthening in the shear regions and steel fibers. In the current paper, the effect of multiple parameters, such as using one percentage of Steel Fibers (SF) with and without stirrups, without stirrups and steel fibers, on the shear behavior of RC beams, has been studied and compared by using Finite Element analysis (FE). Three-dimensional (3D) models of (RC) beams are developed and analyzed using ABAQUS commercial software. The models were validated by comparing their results with the experimental test. The total number of beams that were modeled for validation purposes was four. Extensive pa
... Show MoreThe research aims to study and definition of the concept of creative accounting and motives adopted by the management of companies to achieve their own goals and their impact on the reliability of the financial statements and the tax settling accounts and whether that tax administration is able to detect and limit the creative accounting practices and impose legal sanctions deterrent against companies The research has come to a set of conclusions, including:
- The administration motives in the use of creative accounting methods, some internal motives related to the interests of the administration in maximizing profits to increase incentives and rewards, others are external, such as the impact on stock prices or reduce the am
The research aims to examine the evaluation of educational quality management and the ways to improve it in the College of Education for Women at the University of Baghdad from the point of view of the academic staff. The research community consisted of (288) participants comprising all members of the academic staff in the College of Education for Women at the University of Baghdad for the academic year (2019-2020). As for the questionnaire, it was distributed to the academic staff of the scientific departments according to their affiliation for the purpose of identifying the availability of the requirements of the quality of the teaching service provided to them by the educational institution. The researcher adopted a questionnaire deve
... Show MoreMany managers in geometrical and technical organizations prefer to deal with quantitative values to choose between the available options and choose the best alternative to avoid randomization and bias in decision making. One of them Baghdad Water Department, which seeks to develop the quality of its product (drinking water) and achieve its objectives under increasing growing population and the demand for water, Some of TQM tools, especially the statistical, have this ability because there is chance to use historical data and experiment of employees in Application . Two statistical tools were applied: the nominal group technique, matrix data analysis technique as well as the brainstorming tool to search for the best o
... Show MoreThe study aimed to prepare quick response codes to learn some of the technical skills of the second graders in the Faculty of Physical Education and Sports Sciences. The experimental method was used in the design of the experimental and control experimental and control groups. The research sample was represented by second-graders in the College of Physical Education and Sports Sciences / University of Baghdad, and by lot, the second division (a) was chosen to represent the experimental group that applied the inverse method using the QR code, and the second division (g) to represent the control group and applied the traditional method. (10) Students per group. After the tribal tests, his main experiment was carried out for 10 weeks with one
... Show MoreThe objective of this study is to verify the overall performance and evaluate the wastewater quality of the wastewater treatment plant at the Abu Ghraib Dairy Factory and compare the results with the Iraqi Quality Standards (IQS) for effluent disposal and with the national determinants of treated water use. Agricultural irrigation wastewater, which included daily assessment records of the main parameters affecting wastewater [five-day biochemical oxygen demand (BOD5), chemical oxygen demand (COD), total dissolved solids (T.D.S), total suspended solids (TSS), phosphate (PO4), nitrate (NO3), hydrogen ion concentration (pH)] obtained from the quality control department of Abu Ghraib dairy plant registered from January 2017 to December 2020. Th
... Show MoreThis study was focused on biotreatment of soil which polluted by petroleum compounds (Diesel) which caused serious environmental problems. One of the most effective and promising ways to treat diesel-contaminated soil is bioremediation. It is a choice that offers the potential to destroy harmful pollutants using biological activity. The capability of mixed bacterial culture was examined to remediate the diesel-contaminated soil in bio piling system. For fast ex-situ treatment of diesel-contaminated soils, the bio pile system was selected. Two pilot scale bio piles (25 kg soil each) were constructed containing soils contaminated with approximately 2140 mg/kg total petroleum hydrocarbons (TPHs). The amended soil:
... Show MoreThe assessment of the environmental impact of the cement industry using the Leopold Matrix is to determine the negative and positive impacts on the environment resulting from this industry, and what are the long-term and short-term effects, direct and indirect, and the amount of these effects and potential risks, and that this evaluation process is done through a number of methods, including Matrix method, including (Leopold).
The importance of the research because the cement occupies is of great importance in the world, especially in our country, Iraq, in the sector of construction and modernity, and the toxic emissions and solid waste produced by the production of this material. <
... Show MoreThe media guide is a small-sized printed medium, whose importance is highlighted through the specific information it carriesThe task of the guide lies in the clarity of these indications and making a positive impact on the recipient with understanding so it is a means for the purpose of reaching the effect and effectiveness of the message symbols from the movements of lines in which elements that are supposed to be equal in the performance of their functions and the purpose of their existence gather to achieve the mental response of perception, understanding and enjoyment. It must be in an objective unity based on the balance in this distribution. To form a formal organizational unit and an integrated system, the result of which is to gi
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