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 regression model to find the effect between the research variables according to the equation of the LLP it model for a sample of three banks (the Commercial Bank of Iraq, the Bank of Baghdad, the Ashur International Bank) based on a time series extending from (2017-2020). The researchers reached the most important conclusions :The possibility of using the LLP it model on Iraqi banks to reveal the practice of profit management and there is a significant correlation between the net profit before tax and the provision for loan losses. The researchers recommended the most important recommendations: Conducting continuous tests to detect banks that practice earnings management for the purpose of reducing the tax base, the necessity of using modern tools and methods (LLP it) by the tax administration to limit the practice of profit management in order to reduce the tax base
There are great figures in our nation, who are famous for their encyclopedia in their sciences, and their fame spreads across the horizons for what they presented to their religion and nation.
So they became torches of guidance, advocates of goodness, and treasuries of knowledge until God inherits the earth and those on it.
Among these imams is Imam al-Qurtubi, who died in the year (671 AH), after whom he left a great legacy of valuable books, including this one, which is the subject of my research, his valuable interpretation (Al-Jami’ Li Ahkam Al-Qur’an). Taking from him and his approach in interpreting the verses of judgment, following the method of extrapolation, investigation and deduction to know his style, which he used
The success of the company's strategy depends to a large extent on the success of its functional areas, the marketing Mix makes the company more able to monitor the external environment and the rapid changes related to competitors and customers, as well as the innovation contributes to meet the needs of customers and the requirements of competition and try to find solutions to various problems in Innovation ways, and thus integrated marketing and Innovation efforts in the company towards the design of competitive services to meet the requirements of customers and competition. The research aims to determine how marketing Mix and innovation to design unique and distinct services compared to the competitors, through exporator a sample of en
... Show MoreThis research deals with a unique and innovative topic, that is the study of complaint in the Quranic text. Despite its importance, it has never been studied before, because most of the complaint 's meanings in the Quranic text is: the in explicit complaint. The mentioned complaint's expressions in different contexts overlap with other purposes, in particular call method and its peripherals like mourn , ask for help , exclamation and others.
Moreover, expressions that reveal complaint are related to the complainant's emotional and psychological status, and the complaint's context.
This research deals with the topic into two sections: The first deals with the important expression of complaint such as: iff, ouah, mooing, crying. The
Abstraction showed a case of distinction between art schools, in which reality was reduced using overlapping artistic elements and techniques to reach the artist's self-realization when abstracting the reality, and searching for implicit implications for the content of the artistic painting.
Building a system of relations and formulations between abstracting the reality of the physical forms and employing the symbols and codes to convey a message to the recipient who interacts with what he watches through the processes of explanation, interpretation, and linking the particles and reveal the pure aesthetics for the artwork.
Thus the current research deals with the following chapters and sections: the methodological framewo
... Show MoreThere is an association between the signifier and the signifier. This association shows the eyeball, which acquires a direct presence and whose presence influences the level of production of the hidden connotation. Because the theatrical presentation is a series of auditory-visual functions, these signs are looking for the exploration of their meanings and their evocation to form a complete loop to achieve the association of the above. This is what made the researcher to monitor the abundance of semantic shifts in theatrical presentation as long as the implications of the strategy continue in the game of semantic production with multiple horizons, and the idea in theatrical presentation tolerates multiple readings according to the refere
... Show MoreThis paper aims at studying the illocutionary speech acts: direct and indirect to show the most dominant ones in a presidential speech delivered by the USA president. The speech is about the most critical health issue in the world, COVID-19 outbreak. A descriptive qualitative study was conducted by observing the first speech delivered by president Trump concerning coronavirus outbreak and surveying the illocutionary acts: directive, declarative, commissive, expressive, and representative. Searle's (1985) classification of illocutionary speech acts is adopted in the analysis.
What are the main types of the illocutionary speech acts performed by Trump in his speech?; Why does
... Show MoreThe objectives of this research are to determine and find out the reality of crops structure of greenhouses in association of Al-Watan in order to stand on the optimal use of economic resources available for the purpose of reaching a crop structure optimization of the farm that achieves maximize profit and gross and net farm incomes , using the method of linear programming to choose the farm optimal plan with the highest net income , as well as identifying production plans farm efficient with (income - deviation) optimal (E-A) of the Association and derived, which takes into account the margin risk wich derived from each plan using the model( MOTAD), as a model of models of linear programming alternative programming m
... Show MoreAbstract: This study aims to investigate the effects of solvents of various polarities on the electronic absorption and fluorescence spectra of RhB and Rh6G. The singlet‐state excited dipole moments (me) and ground state dipole moments (mg) were estimated from the equations of Bakshiev -Kawski and Chamma‐ Viallet using the variation of Stokes shift along with the solvent’s dielectric constant (e) and refractive indexes (n). The observed singlet‐state excited dipole moments were found to be larger than the ground‐state ones. Moreover, the obtained fluorescence quantum yield values were influenced by the environment of the fluorescing molecule. Consequently, the concentration of the dye solution, excited singlet state absorption and
... Show MoreThe improvement in Direction of Arrival (DOA) estimation when the received signals impinge on Active-Parasitic Antenna (APA) arrays will be studied in this work. An APA array consists of several active antennas; others are parasitic antennas. The responses to the received signals are measured at the loaded terminals of the active element. The terminals of the parasitic element are shorted. The effect of the received signals on the parasites, i.e., the induced short-circuit current, is mutually coupled to the active elements. Eigen decomposition of the covariance matrix of the measurements of the APA array generates a third subspace in addition to the traditional signal and noise subspaces generated by the all-active ante
... Show MoreThe Neutron Fermi Age, t, and the neutron slowing down density, q (r, t) , have been measured for some materials such as Graphite and Iron by using gamma spectrometry system UCS-30 with NaI (Tl) detector. This technique was applied for Graphite and Iron materials by using Indium foils covered by Cadmium and the measurements done at the Indium resonance of 1.46 eV. These materials are exposed to a plane 241Am/Be neutron source with recent activity 38 mCi. The measurements of the Fermi Age were found to be t = 297 ± 21 cm2 for Graphite, t = 400 ± 28 cm2 for Iron. Neutron slowing down density was also calculated depending on the recent experimental t value and distance.