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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
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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
Thu Nov 12 2020
Journal Name
Arab Science Heritage Journal
عبد الحميد العلوجي وإسهاماتهُ في التراث
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The codification of the social history of the city of Baghdad will be filled with an inherited folklore that has been descended to it from the previous generations with all its tales of folk tales, metaphors, parables, crafts and industries. Immortal

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Publication Date
Mon Sep 03 2018
Journal Name
Al-academy
Perspective Cognitive Warm-up Voice
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      The aim of this research is to find out about the methods used by the teachers of the subjects (choir, voice training, singing groups) used to warm up in voice training. In the Department of Music of the Faculty of Fine Arts University of Baghdad. The limits of this research were for the academic year (2017-2018). Explanation in the theoretical framework of warm-up types The first part of the body warms the body in terms of relaxation, body moderation, head rotation, tongue exercises, mouth opening, facial mask movements, yawning.The second course will warm up the sound exercises warm up the sound through different ladders (diatonic and chromate), and ladder accordions.And the third topic warm up the impris

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Publication Date
Sun Jan 17 2021
Journal Name
Arab Science Heritage Journal
الجانب السياسي في شعر معروف الرصافي
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The poet Maarouf Al-Rusafi lived in an anxious era of our intellectual history at the end of the nineteenth and first half of the twentieth century, which is the stage of the launch of the Enlightenment movement in the Arab East with the great political and social changes that witnessed this stage that had an influential

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Publication Date
Tue Jan 05 2010
Journal Name
Political Sciences Journal
العناصر المساهمة في صناعة الهوية الجماعية
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العناصر المساهمة في صناعة الهوية الجماعية

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Publication Date
Sun Jan 04 2015
Journal Name
Journal Of Educational And Psychological Researches
القيم السائدة في قصص الاطفال الكردية
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The goal of the research is to identify prevailing values in Kurdish children’s stories, and statistically significant differences between groups. In the theoretical framework, the definitions of values are reviewed. Furthermore, a range of previous studies were offered, with the most important findings.
To achieve the goals of this research, an amount of 14 Kurdish children’s must be analyzed. The selected Kurdish children’s stories must be translated to Arabic conform the classification ’White’.  After confirming the stability of this tool, the researcher reached the following results:

The cognitive and physical values received the highest ratios, while the moral, practical, patriotic and nationalistic values

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Publication Date
Mon Nov 19 2018
Journal Name
Arab Science Heritage Journal
اهمية أهمية الريف في الدولة الإسلامية
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Agriculture is one of the important job in the human life.  Since the first beginning of humanity life, agriculture was the basis property in order to get individual foods.  The Holy Quran and Hadith were supplied agriculture and all Muslims were followed this field especially after Islamic state expansion and its possessive many lands which developed directly our Islamic civilization. 

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Publication Date
Wed Dec 19 2018
Journal Name
Arab Science Heritage Journal
التربية الإيمانية وأثرها في أمي المجتمع
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Spiritual training is aimed to plant the faith in individuals soul because it is the basis of the religion, but rather a strong deferent that accompanies human life in his thinking and management and awakens

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Publication Date
Sun Jan 01 2012
Journal Name
Political Sciences Journal
القنوات الخلفية في السياسة الخارجية الامريكية
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القنوات الخلفية في السياسة الخارجية الامريكية

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Publication Date
Wed Jan 01 2014
Journal Name
Journal Of The College Of Languages (jcl)
Documentation et imagination dans les vols de Saint-Exupéry
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The writings of famous French novelist Antoine de Saint- Exupery being describes his life and his career as a pilot. That's where aviation and modern means of transport at the beginning of the twentieth century. It is also through his writings that tainted documentary chronicled the history of occupied France by the Germans in World War II. Has contributed to the publication of documents and real events and attended by military missions. However, before he died, wrote us a novel immortal  "The Little Prince ", which is quite different from previous writings in terms of dependence entirely on the imagination. And are almost close to science fiction to fact that the hero falls to the ground in a vague, of a small asteroid. We are tryi

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Publication Date
Sun Jan 01 2012
Journal Name
Journal Of The College Of Languages (jcl)
URAL BATIR DESTANINDA SÖZ TEKRARLARI
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Tekrarlar, anlamı kuvvetlendirmek, ifadeyi zenginleştirmek amacıyla kullanılan dil unsurlarıdır. Ural Batır destanı da tekrarlar, özellikle de ikilemeler açısından zengindir. Bu yazıda, Ural Batır destanındaki ikilemeler gruplandırılarak verilecek ve değerlendirmesi yapılacaktır.

Abstract

Word repeating is language items used for strengthen the meaning and riching the expression. By this view, Ural Batır epic is a good example for word repeating units. In this paper, Ural Batır epic’s word repeating has been presented by classification.

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