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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
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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

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Publication Date
Sun Sep 27 2020
Journal Name
Journal Of The College Of Education For Women
Humanizing the War in Pre-Islam Arabic Poetry
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Personification in Arab poetry is not confined to the abstract items in nature: it trespasses them to include more than that. We found after reviewing the anthologies of the poets tens of the personified items are full of human attributes - via personification- such as speaking, moving, feeling human feelings.. Personification formed a remarkable feature in the relationship between poets and war, which was clear in the Pre-Islamic poetry, because it occupied the minds of the ancient Arab mindset. The poets have envisioned war as ugly as a force that brings destruction and devastation. The paper aims at stating the position in which poets personified war with female tributes. Thus, it is impregnated, conceived, and produced birth like a w

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Publication Date
Sun Jan 01 2012
Journal Name
Tikrit Journal For Dental Sciences
Microleakage Evaluation of a Silorane-Based and Methacrylate-Based Packable and Nanofill Posterior Composites (in vitro comparative study)
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This study compared in vitro the microleakage of a new low shrink silorane-based posterior composite (Filtek™ P90) and two methacrylate-based composites: a packable posterior composite (Filtek™ P60) and a nanofill composite (Filtek™ Supreme XT) through dye penetration test. Thirty sound human upper premolars were used in this study. Standardized class V cavities were prepared at the buccal surface of each tooth. The teeth were then divided into three groups of ten teeth each: (Group 1: restored with Filtek™ P90, Group 2: restored with Filtek™ P60, and Group 3: restored with Filtek™ Supreme XT). Each composite system was used according to the manufacturer's instructions with their corresponding adhesive systems. The teeth were th

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Publication Date
Tue Nov 03 2020
Journal Name
Modern Sport
The effect of rehabilitative exercises accompanied by aids to improve muscle strength and range of motion for people with dislocated shoulder joint
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The research aims to: Preparing rehabilitative exercises with accompanying tools to rehabilitate those with shoulder dislocation. Knowing the effect of rehabilitative exercises and accompanying aids in improving the muscular strength and motor range of those with dislocations in the shoulder joint. The two researchers used the experimental design with the same experimental group with the pre and post tests, so the researcher chose a sample appropriate to the nature of his research problem, its goals and its hypotheses, as a sample of the injured was chosen to remove the shoulder joint, who completed the treatment, who were not practicing sports, and those who went to the Physiotherapy Center at Al-Was

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Publication Date
Fri Jan 01 2021
Journal Name
Italian Journal Of Pure And Applied Mathematics
A note on (m, n)-full stability Banach algebra modules relative to an ideal H of Am×n
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In this paper the concept of (m, n)- fully stable Banach Algebra-module relative to ideal (F − (m, n) − S − B − A-module relative to ideal) is introducing, we study some properties of F − (m, n) − S − B − A-module relative to ideal and another characterization is given

Publication Date
Tue Nov 01 2016
Journal Name
Journal Of The College Of Basic Education
A study effect Histological changes in Kidney
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Publication Date
Wed Oct 02 2024
Journal Name
Journal Of Craniofacial Surgery
Maxillofacial Trauma in Females: A Retrospective Study
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Maxillofacial trauma in females is not widely reported. This study aimed to analyze the clinical characteristics and the patterns of maxillofacial injuries in females and to determine the differences in these patterns among different causes. This retrospective study analyzed several variables, including demographic, social, injury-related, and treatment-related variables, and compared these variables in relation to the main etiologies of maxillofacial trauma. The main etiologies of maxillofacial injuries involving females were assault, followed by road traffic accidents, and falls. There were significant differences in relation to the 3 etiologies in age groups (P= 0.002) and marital status (<

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Publication Date
Sat Jan 01 2022
Journal Name
Materials Today: Proceedings
Comparative study between the individual, dual and triple addition of (SF), (TGP) and (PVA) for improving Local Plaster of Paris (LPOP) properties
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Publication Date
Mon Jan 01 2024
Journal Name
Journal Of The College Of Languages (jcl)
فارسی Practical application of Jean René Ladmiral's model in translation from Arabic to Persian: کاربست عملی الگوی ژان رنه لادمیرال در ترجمه از عربی به فارسی
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Translation is a dynamic and living process that cannot be considered equal to the original text and requires the appropriate structure, language, thought and culture of the target language, and the translator's intellectual, linguistic and cultural influences inadvertently penetrate into the translated text. It causes heterogeneity of the destination text with the source text.

Admiral's theory is trying to help by providing components and suggested approaches to resolve these inconsistencies. In the meantime, in addition to the mission of putting words together, the translator must sometimes sit in the position of the reader and judge and evaluate the translated text in order to understand its shortcomings and try to correct it a

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Publication Date
Thu Sep 01 2022
Journal Name
Iraqi Journal Of Physics
A Cut-off low at 500 hPa Geopotential Height and Rainfall Events over Iraq: Case Studies
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A cut-off low is a closed low with a low value of geopotential height at the upper atmospheric levels that has been fully detached (cut-off) from the westerly flow and move independently. A cut-off low causes extreme rainfall events in the mid-latitudes regions. The main aim of this paper is to investigate the cut-off low at 500 hPa over Iraq from a synoptic point of view and the behavior of geopotential height at 500 hPa. To examine the association of the cut-off low at 500 hPa with rainfall events across Iraq, two case studies of heavy rainfall events from different times were conducted. The results showed that the cut-off low at 500 hPa with a low value of geopotential height will strengthen the low-pressure system at the surface, lea

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Publication Date
Sat Jul 18 2026
Journal Name
Journal Of Baghdad College Of Dentistry
The effect of addition of hydroxyapatite microscopic fillers on surface roughness and some mechanical properties of heat cured acrylic resin
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Background: this study aimed to evaluate the effect of addition of hydroxyapatite micro filler in three concentrations (5%, 10%, 15%) on surface roughness, impact strength, flexural strength and hardness. Material and methods: One hundred sixty acrylic samples were used in this study,40 samples were used for each test(impact strength ,flexural strength ,hardness and surface roughness).The test group divided into four subgroups(n=10) for controlgroup,5%,10% ,15%H,A.concentration addition groups .Impact testing device, flexural strength testing device, shore hardness tester and profilometer device were used to measure the four tests examined in this study. Results: the results showed a significant increase in impact strength, hardness in all

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