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
Fri Mar 31 2017
Journal Name
Al-khwarizmi Engineering Journal
Big-data Management using Map Reduce on Cloud: Case study, EEG Images' Data
...Show More Authors

Database 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 More
View Publication Preview PDF
Crossref
Publication Date
Thu Aug 13 2020
Journal Name
Periodicals Of Engineering And Natural Sciences
A comparison of some forecasting models to forecast the number of old people in Iraqi retirement homes
...Show More Authors

Statistical methods of forecasting have applied with the intention of constructing a model to predict the number of the old aged people in retirement homes in Iraq. They were based on the monthly data of old aged people in Baghdad and the governorates except for the Kurdistan region from 2016 to 2019. Using Box-Jenkins methodology, the stationarity of the series was examined. The appropriate model order was determined, the parameters were estimated, the significance was tested, adequacy of the model was checked, and then the best model of prediction was used. The best model for forecasting according to criteria of (Normalized BIC, MAPE, RMSE) is ARIMA (0, 1, 2).

Scopus (1)
Scopus
Publication Date
Sat Aug 01 2020
Journal Name
Periodicals Of Engineering And Natural Sciences
A comparison of some forecasting models to forecast the number of old people in Iraqi retirement homes
...Show More Authors

Statistical methods of forecasting have applied with the intention of constructing a model to predict the number of the old aged people in retirement homes in Iraq. They were based on the monthly data of old aged people in Baghdad and the governorates except for the Kurdistan region from 2016 to 2019. Using BoxJenkins methodology, the stationarity of the series was examined. The appropriate model order was determined, the parameters were estimated, the significance was tested, adequacy of the model was checked, and then the best model of prediction was used. The best model for forecasting according to criteria of (Normalized BIC, MAPE, RMSE) is ARIMA (0, 1, 2)

Publication Date
Sun Feb 03 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Effect of The Mental image Building Dimensions for The Company to Aattract Attention of Iraqi Consumers for local Products: Exploratory Study
...Show More Authors

The survey showed sample opinions of officials in the general company for vegetable oils industry, and the statement of the order of the effect of these dimensions depending on the degree of importance, the questionnaire was used as a key tool in collecting data and information of the sample consisted of 30 officials, arithmetic mean, standard deviation, percentages, Spearman correlation coefficient and the global statistical analysis as a statistical methods that based on statistical program (SPSS), The researcher came to several conclusions, most important that there is high agreement by the respondents of the importance of the dimensions of building a mental picture of the company and to attract the consumer's attention, Also research

... Show More
View Publication Preview PDF
Crossref
Publication Date
Mon Mar 08 2021
Journal Name
Baghdad Science Journal
Cytological study in the Iraqi speeies of the genus Bromus L. Poaceae)
...Show More Authors

This paper is a part of a cytological studies of the genus Bromus L. in Iraq . Cl number for 103 specimens ropro^eming l^species determined . The course of meiosis including an analysis of chromosome configuradon for 27 collections belonging to 8 species were investigated . Meiosis was regular in most species . Tetraploid for B.scoparius L. (new cytotype ) and hexaploid ?'or " Kunth. were re^rted for the first time, cytological findings were supported the view of maintaining the closely related species B.danthoniae Trin. and B.lanceolatus Roth, as distinct species .

View Publication Preview PDF
Publication Date
Sun Oct 01 2023
Journal Name
Baghdad Science Journal
Modeling and Analyzing the Influence of Fear on the Harvested Modified Leslie-Gower Model
...Show More Authors

A modified Leslie-Gower predator-prey model with a Beddington-DeAngelis functional response is proposed and studied. The purpose is to examine the effects of fear and quadratic fixed effort harvesting on the system's dynamic behavior. The model's qualitative properties, such as local equilibria stability, permanence, and global stability, are examined. The analysis of local bifurcation has been studied. It is discovered that the system experiences a saddle-node bifurcation at the survival equilibrium point whereas a transcritical bifurcation occurs at the boundary equilibrium point. Additionally established are the prerequisites for Hopf bifurcation existence. Finally, using MATLAB, a numerical investigation is conducted to verify the va

... Show More
View Publication Preview PDF
Scopus (17)
Crossref (3)
Scopus Crossref
Publication Date
Mon Dec 01 2014
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The political violence risk insurance A possibility of its application in Iraq
...Show More Authors

Iraqi insurance market need to develop products and to find new insurance policies to cover the damages of the violence and political commotions dangers and to meet the needs of the proposers.                                       

 The global insurance companies recently issued such policies to pay the losses wich caused by the violent political acts of vandalism suffered by the property and investments wich estimated billions of dollars.                

... Show More
View Publication Preview PDF
Publication Date
Sat Jan 15 2022
Journal Name
Natural Hazards
Temporal dynamic drought interpretation of Sawa Lake: case study located at the Southern Iraqi region
...Show More Authors

View Publication Preview PDF
Crossref (12)
Crossref
Publication Date
Thu Oct 01 2015
Journal Name
Al–bahith Al–a'alami
The Mental Image of the Iraqi Policeman in the Anbar Province
...Show More Authors

The study of images in the cognitive field receives considerable attention by researchers, whether in the field of media and public relations or in other humanities. Due to the great importance in shaping trends of public opinion, especially trends that individuals and the behaviors of people, institutions or ideas are determined by forming images that they hold in their minds towards these persons or institutions. Modern enterprises have realized, whether they are governmental ministries and official departments or non-governmental organizations as civil society organizations, the importance of studying the dominant image in the minds of the masses and make decisions and draw plans to configure this image as these institutions wishes.&n

... Show More
View Publication Preview PDF
Crossref
Publication Date
Wed Sep 14 2016
Journal Name
Journal Of Baghdad College Of Dentistry
Radiological Assessment of Mandibular Retromolar Canal (MRMC) Using CBCT-Radiographs in a Sample of Iraqi Patients
...Show More Authors

Background: Because of its clinical and surgical importance and lack of precise information about this rare and important anatomical landmark, this study was designed to detect the presence, configurations and length of Mandibular Retromolar Canal (MRMC) with aid of CBCT visualization. Materials and methods: In this retrospective study the data was obtained from Specialist Health Center in AL-Sadder city in Baghdad for (100) patients with 200 inferior dental canal, all of them referred to CBCT scan (Kodak 9500, French origin). The scanning was done with tube voltage 90 kVp, tube current with 10mA and exposure time was 10 s., the field of view was measured with 5cm x 3.7cmwith 0.03mm voxel size Results: In the present study the prevalence of

... Show More
View Publication Preview PDF
Crossref (1)
Crossref