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
An idiom is a group of words whose meaning put together is different from the meaning of
individual words. English is a rich language when it comes to idioms, they represent variety. For
foreign learners, idioms are problematic because even if they know the meaning of individual
words that compose an idiom the meaning of it might be something completely different.
The present study investigates Iraqi third year college students’ recognition of idioms. To
achieve this, the researchers have conducted a test which comprises three questions. Certain
conclusions are reached here along with some suggestions and recommendations.
Societies developed throughout history with the development of life technology, that ideas presented by the contemporary art have been crystallized. The development included all the artistic fields such as the dramatic arts which depend on many effects and elements that led to the completion of the structure of the theater show. Scenography is considered one of the most important elements that the theatre show depends on such as the decoration, lighting, sound effects, costumes and accessories. The research addressed the following question: what are the characteristics and traits of scenography in the theatre show?
The research importance has become clear because it sheds lights on the characteristics of scenography in the Iraqi thea
A problem of solid waste became in the present day common global problem among all countries, whether developing or developed countries, and can say that no country in the world today is immuning from this dilemma which must find appropriate solutions. The problem has reached a stage that can not ignore or delay, but has became a daily problem occupies the minds of ecologists, economists and politicians took occupies center front in the lists of priorities for the countries in terms of finding solutions to the rapid scientific and radical them. and that transport costs constitute an important component of total costs borne by the municipal districts in the process of disposal of solid waste, so any improvement in the
... Show MoreTransportation Sector classified as one of the services sectors which is without the production activities cannot be complete its rule. Is act asmoving actions which operate at production and non production goals for the organization and individuals insides the country and with others, that is why this sector act as one of the main which is occupied an important status on the way the economic activities and on the level of the economic institutions the transportation work on transforming all the commodities and products from productions locations to consumption location then its effect the productivity process and create the location utility and on the level of economic it considered as one of the economic supportive structure an
... Show MoreAbstract
The objective of the research is to identify the role of innovative leadership in achieving the dimensions of administrative empowerment in the company for the public of food industries. The various variables have shown the importance of innovative leadership to achieve the dimensions of administrative empowerment in both international and local companies. Administrative Empowerment "In order to answer this question, a virtual model was developed to reflect the relationship and impact between innovative leadership and administrative empowerment. The research was based on the analytical descriptive approach. the research community, The company represented the general company for food industries, retrie
... Show MoreThe contemporary art culture is considered a resultant of preceding human civilizations from the early days. At the same time, it got closer to the local privacy, because the contemporary Iraqi potter worked hard to create new art, refusing to base his art on the early works, creating art pieces that contains properties to inherited art and their form significance, in order to create a new identity of his own, bringing an empowerment to his deepened civilization, with the goal to create national identity ideas from one hand, and entity and locality from another. Europeans also followed the direction of our civilization, such as (Picasso, Henry Moore, Barbra Hurth, Brankouzi, Hans Arp,..etc). From this point of view comes the importance o
... Show MoreThe aim of this study is to identify the effect of particle size and to increase the concentration of Iraqi bentonite on rheological properties in order to evaluate its performance and to know if it can be used as drilling fluid without additives or not. In this study, Iraqi bentonite was carried out by mineral composition (XRD), chemical composition (XRF) and Particle size distribution (PSD), and its rheological properties were measured at different particle size and concentration. The results showed that when the particle size of Iraqi bentonite decreased, and the rheological properties were increased with increased concentration of Iraqi bentonite. Also, Iraqi bentonite was unable to use as drilling fluid without certain additives.
... Show MoreDatabase is characterized as an arrangement of data that is sorted out and disseminated in a way that allows the client to get to the data being put away in a simple and more helpful way. However, in the era of big-data the traditional methods of data analytics may not be able to manage and process the large amount of data. In order to develop an efficient way of handling big-data, this work studies the use of Map-Reduce technique to handle big-data distributed on the cloud. This approach was evaluated using Hadoop server and applied on EEG Big-data as a case study. The proposed approach showed clear enhancement for managing and processing the EEG Big-data with average of 50% reduction on response time. The obtained results provide EEG r
... Show MoreThis research deals with the nature of the Turkish attitude towards the events of the Arab Spring which the Arab region witnessed recently, as this attitude is characterized by hesitation and utter confusion about those events at its beginning. However, the development of events and the consequent repercussions led the Turkish decision makers of the foreign policy to reconsider their attitude towards those events for political, economic, cultural and social motives.