Preferred Language
Articles
/
jeasiq-2247
The Extent of the Practice of Iraqi Banks to Manage Profits Using the (LLp it) Model and Its Reflection on the Tax Base, A Case Study of A Sample of Iraqi Private Banks Listed in The Iraqi Stock Exchange
...Show More Authors

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

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Mon Mar 30 2020
Journal Name
Plant Archives
Survey of the insect pests from some orchards in the middle of Iraq
...Show More Authors

Publication Date
Wed Jun 30 2021
Journal Name
Gsc Biological And Pharmaceutical Sciences
Checklist of the Umbelliferae family in the herbarium of Iraq natural history museum
...Show More Authors

The aim of this study is to make the inventory for Umbelliferae family for the purpose of identifying the samples that were collected over long periods and saved in the herbarium of Iraq Natural History Museum/ University of Baghdad. We found that the herbarium plants were very large and varied from different parts for Iraq, in different and varied environments, which collected and arranged according to a very specific system in the herbarium for remaining an important source to all graduate students and researchers to take advantage for these plants. Also, the flowering and fruiting periods for these plants in Iraq were recorded in different regions. Most these plants begin to flower in the spring and thrive at fields and farms.

... Show More
View Publication
Crossref (1)
Crossref
Publication Date
Mon Oct 01 2018
Journal Name
Iraqi Journal Of Physics
The influence of argon gas flow in the killing of staphylococcus epidermidis bacteria
...Show More Authors

In this research, non-thermal plasma system of argon gas is designed to work at normal atmospheric pressure and suitable for work in medical and biotechnological applications. This technique is applied in the treatment of the Staphylococcus epidermidis bacteria and show the role of the flow rate of Argon gas on the killing rate of bacteria, and it obtained a 100 % killing rate during the time of 5 minutes at the flow Argon gas of 5 liters/ min.

View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Fri Mar 31 2017
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
The Efficacy of Topically Applied Silymarin in the Treatment of Herpes Labialis Ulcers
...Show More Authors

Herpes labialis is an infection caused by the herpes simplex virus, characterized by an eruption of small and usually painful blisters on the skin of the lips, mouth, gums, or the skin around the mouth. Although there is no successful treatment available, the local use of compounds with effective anti-inflammatory and cytoprotective effects may be of value in this respect. This project was designed to evaluate clinically the local use of silymarin, a group of flavonoids with powerful antioxidant, anti-inflammatory and cytoprotective activity, in the treatment of herpes simplex ulcer. Fifty three patients with herpes labialis ulcers (HLU) were enrolled in this randomized, single blinded, placebo controlled clinical study, and they were al

... Show More
View Publication Preview PDF
Crossref
Publication Date
Mon Mar 08 2021
Journal Name
Baghdad Science Journal
The Chronic Effects of Salinity in the Biology of ?? Rotifers Brachionus calyciflorus Pallas
...Show More Authors

The present study included the effect of chronic exposure for two concentrations of NaC? salt on the biology of fresh water zooplankton species Brachionus calyciflorus (from ^otifera). The concentrations 0.5 , 0.75%o were used for chronic exposure to investigate its effects on the life tables, range of the rate of expectation for further life and reproduction. The rotifer B. calyciflorus was sensitive to salinity and may tried to protect the species by increasing the size (2.22 ind./clutch lor control group and 2.9? for 0.5%o concentration) and number of clutches produced ?.1? clutch/female for control group and 2.9 ' ' ' for 0.75 %0 concentration) beside stimulation the animal to produce the first clutch of eggs earlier? ? small reduction

... Show More
View Publication Preview PDF
Publication Date
Sun Dec 01 2024
Journal Name
Journal Of Kufa For Chemical Sciences
Review Article: The Biochemical Role Of Environmental Pollution In The Etiology Of Endometriosis
...Show More Authors

Endometriosis is an estrogen dependent inflammatory disorder plays a pivotal role in the reproductive system of the females which regarded as one of the most important gynecological disorders due to it is a key cause of infertility for women and also it has a remarkable impact on the women's life quality. Indeed, environmental pollution have an extremely importance in the etiology of endometriosis. Hence, the present article submits an abbreviated literature review to the biochemical role of environmental pollutants in the etiology and development of endometriosis. Anyway, this review article represented the major environmental pollutants: the organic pollutants of air, heavy metals, gaseous pollutants and the particulate matter. Th

... Show More
View Publication
Crossref
Publication Date
Sat Oct 01 2022
Journal Name
Al–bahith Al–a'alami
AL-AILM MAGAZINE: The Beginning Of The Era Of Specialized Journalism In Iraq
...Show More Authors

The winds of change witnessed by the Ottoman Empire after the constitutional coup in 1908 carried the breezes of freedom, writers and journalists were finally able to express themselves, this change was reflected on intellectual and cultural life and on freedom of publication and expression , perhaps the first thing that was affected by this change was the press, it entered a new phase in which it got rid of those restrictions and limitations imposed by the Ottoman Sultanate concerning the right to issue newspapers and freedom of publication. Iraq was the first to witness a new phase of press relief, before the constitutional coup, it was possible to count on the fingers of the hand how many newspapers were issued, that number doubled to

... Show More
View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Thu Nov 02 2023
Journal Name
Journal Of Engineering
The Effect of Using Different Aspect Ratios of Sustainable Copper Fiber on Some Mechanical Properties of High-Strength Green Concrete
...Show More Authors

To achieve sustainability, use waste materials to make concrete to use alternative components and reduce the production of Portland cement. Lime cement was used instead of Portland cement, and 15% of the cement's weight was replaced with silica fume. Also used were eco-friendly fibers (copper fiber) made from recycled electrical. This work examines the impact of utilizing sustainable copper fiber with different aspect ratios (l/d) on some mechanical properties of high-strength green concrete. A high-strength cement mixture with a compressive strength of 65 MPa in line with ACI 211.4R was required to complete the assignment. Copper fibers of 1% by volume of concrete were employed in mixes with four different aspect ratios

... Show More
View Publication Preview PDF
Crossref (6)
Crossref
Publication Date
Tue Mar 27 2018
Journal Name
Mustansiria Dental Journal
The Effect of Modified Carisolv Gel on Surface Roughness of two Different Types of Ceramic Materials Using Light Polarizing Microscope
...Show More Authors

This in vitro study evaluated the influence of chemomechanical caries removal solution on the surface topography of metal-ceramic feldspar porcelain (MAJOR ceramic) and All-ceramic feldspar porcelain (Vita Alpha) using light polarizing microscope. Forty specimens of MAJOR ceramic and forty specimens of Vita Alpha ceramic of (12mm diameter & 3mm height) were prepared .All specimens were polished with silicon polishing burs, cleaned, autoglazed and stored in 37°C before exposure to Carisolv. Thirty specimens of each material randomly exposed to Carisolv gel for 5, 10 and 20 minutes respectively, other ten specimens were not, to act as control group. All specimens were subjected to surface roughness test by profilometer and evalua

... Show More
View Publication
Crossref
Publication Date
Thu Dec 01 2016
Journal Name
Journal Of Engineering
A Laboratory Study Attempt of Flow and Energy Dissipation in Stepped Spillways
...Show More Authors

A new laboratory study conducted on stepped spillways in order to investigate their efficiency of dissipating flow energy. All previous study on stepped spillway indicated that the flow energy dissipation decreased as increasing in discharge. Increasing in the step numbers and the spillway slope led to energy dissipation decrease. In this study, an experimental attempt to increase energy dissipation at variable discharges was performed on stepped spillway and that leads to decreasing the cost of initiating the stilling basin or may be ignoring it. Five spillways were constructed from concrete and tested to investigate and compare among them. Three were roughed by gravel with different size for each one, one of them was s

... Show More
View Publication Preview PDF