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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
Tue Sep 19 2017
Journal Name
Al-academy
Effectively receive interactive theatre
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This research to study the effectiveness of the reception in the interactive theatre revealed the impact of this receipt in the educational process, and has focused on regarding the role of interactive theatre in education, the role of the interactive receiver, and how this type of theater that have an impact on the process of learning and education aimed at the receiver positive actor, this research was to examine this in detail through theatrical prepared for this purpose with a group of students (fine arts Institute for girls/morning), and marking research under Address (effectively receive interactive theatre) as taken from the theme Finder receive education through theatre material for consideration, as follows:

  1. 1. Ch

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Publication Date
Tue Jan 08 2019
Journal Name
Arab Science Heritage Journal
أطاريح جامعية في التراث العربي
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إن موضوع العلاقات الحضارية بين المغرب و وادي الرافدين في عصر فجر التاريخ من المواضيع التي تعنى بإنتقال التأثيرات الحضارية العراقية إلى دول المغرب العربي عامة والمغرب خاصة . فقد إسترعى إنتباهي وجود إشارات مقتضبة أحيانا ومفصلة أحيانا أخرى عن تأثيرات في بعض الصناعات الفخارية والمعدنية والعمارة الدينية والدنيوية بين بلدان شرق البحر المتوسط والمغرب في

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Publication Date
Mon Jul 22 2019
Journal Name
Arab Science Heritage Journal
مرقد السيدة نرجس في سامراء
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يعدّ مرقد السيدة نرجس كاحد  المعالم القديمة المقدسة في العالم الإسلامي،
لابدّ من تسليط الضوء على شخصية السيدة نرجس عليها السلام

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Publication Date
Thu Dec 13 2018
Journal Name
Arab Science Heritage Journal
الخراج الخراج في الفكر الإسلامي
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Tribute in Islamic economical system was considered one of the matters that took great importance where there put for it many jurisdictions that organize its work and the tribute was considered one of the permanent income for the state and the tribute had direct benefits for the life of the people where with the increasing differences in the

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Publication Date
Sun Nov 04 2018
Journal Name
Arab Science Heritage Journal
المبادرة المبادرة في الاقتصاد الاسلامي
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Initiation in Islamic economy is the key for success and the way for advancement.  It leads to the use of circumstances that through which the individual can achieve the accomplishments and gains. Once initiation spreads in the community, it will become a vivacious and that will lead to the development of its reality into the best. The Messenger (PBUH)( has encouraged imitation and the companionsshowed many imitations to deal with the economic issues that are vital to the stability of the peoples and communities and to achieve the necessary  level of income and livelihood pursuant to what the Islamic economy has stipulated. Therefore, finding the ideal means to employ what Allah Almighty has endowed to humanity.

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Publication Date
Fri Jun 02 2017
Journal Name
مجلة العلوم القانونية
المطالبات في عقود الانشاءات (الفيديك)
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يتناول البحث جزئية من جزئيات عقد الفيديك

Publication Date
Thu Jul 21 2022
Journal Name
Al-academy
تجنيس الأسلوب في الحقل البصري
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لا يوجد نتاج حضاري يخلو من خطاب الأسلوب، كما أنَّ الأسلوب هو أحد المرتكزات المهمة في العملية الفنية وفي الإطار الذي يُحدد علاقة المُنجِز (الفنان) بالعمل الفني، ومن ثَمَّ بالذوق العام. وبرغم أهمية الأسلوب في العمل الفني والأدبي، لم يفرز هذا المصطلح حتى الآن، كما أن مؤسسات الأسلوب وسماته ما زالت غير محددة، ولغياب التعيينات المعرفية لمفهوم (الأسلوب) وبسبب مرونة هذا المصطلح، أصبح من الممكن سحبه باتج
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Publication Date
Wed Nov 28 2018
Journal Name
Arab Science Heritage Journal
التواصل الحضاري في الحديث النبوي
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This paper deals with the meaning of cultural interaction in the hadith &also foundation that prophet (peace on him) followed through his invitation & rejecting   all forms of injustice, oppression & racial discrimination.

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Publication Date
Sun Dec 02 2007
Journal Name
Political Sciences Journal
العلمانية في الفكر الصهيوني المعاصر
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العلمانية في الفكر الصهيوني المعاصر

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Publication Date
Sun Jan 13 2019
Journal Name
Arab Science Heritage Journal
العلاج بالموسيقى في التراث العربي
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لا شك أن الموسيقى هي أقدر الفنون على خدمة الإنسان، وهي أرقى أنواع منشطات الحياة والصحة النفسية والعضوية، فالصحة النفسية والعضوية هي تناسق الشيء مع كل شيء الخلية مع الخلايا، والروح مع الأرواح، والإنسان مع الكون، كما تتناسق النغمة مع النغمات، والآلة مع الآلات .

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