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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 Jan 01 2013
Journal Name
Journal Of The College Of Languages (jcl)
Türkçe'de –Yor Ekinin Kullanışları
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Önsöz

 

Bu tez Türkçe'de -yor ekinin kullanışları başlığını taşımaktadır.

            Bilindiği gibi, bu ek Türkçe'de bir çok sayıda görev ve işlev yüklenebilmektedir. Bu ek Türkiye Türkçesinde en sık kullanılan şimdiki zaman ekidir. Bu ek hem şekil hem zaman ifade eder. Ayrıca da bu ekin çeşitli kullanışları verdır.

            Bu ekle ilgili kaymalar çok açık olup örnekleri de son derece fazladır

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Publication Date
Fri Nov 26 2021
Journal Name
المؤتمر الدولي الثالث للابحاث في العلوم الإنسانية والاجتماعية (rcsh-21)
الاساليب الانشائية الطلبية في سورة البقرة
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اللغة العربية هي لغة القران الكريم وقد تحدى الله تعالى بها جميع العرب الناطقين بها وبأفصح الفاظها فنراهم عجزوا عن ان ياتوا بكلام مشابه للقران الكريم .فنجد ان الالفاظ القرانية قد حملت في ثناياها من المواعظ والحكم الشي الكثير لذلك فان المتابع المنصت المتتبع لهذه الالفاظ قد تحصن بحصن عظيم. ونستطيع فهم هذه الألفاظ من خلال مراجعة وقراءة مافسره لنا المفسرون لهذا الكتاب المقدس ومن الموضوعات التي زخر بها القران الكر

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Publication Date
Sun Jan 04 2004
Journal Name
Al-academy
فن الزخرفة في حياة وادي الرافدين
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فن الزخرفة في حياة وادي الرافدين

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Publication Date
Sat Dec 01 2007
Journal Name
Journal Of Economics And Administrative Sciences
السرقات في المنظمات والعوامل المؤثرة فيها
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Employee Stealing or internal theft is considered from the passive practices that can’t be denied or be hidden, In spite of the hospital privacy as a serving organization that works 24\7 and deleing with human lives, they weren’t infallible from that kind of practice. To prevent or reduce this practice, it was important to search for the organizational and behavioral factors influencing internal thefts.

   

   The study problem briefly is to reach the most organizational and behavioral factors influencing internal theft, in governmental hospitals in Baghdad Rusafa Health district, this was done by analyzing (20) administrative cases, of thefts occurred in the District, also a sample of (60) sp

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Publication Date
Wed Oct 04 2023
Journal Name
Arab Science Heritage Journal
أسس المعيارية في التراث اللغوي العربي
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The Arabs took care of the Arabic language, collected it, and set standards governing it; This is for fear of melody, in order to preserve the language of the Noble Qur’an from distortion, after many of those who are not fluent in Arabic entered Islam; There were many reasons for setting linguistic standards, but although scholars set these standards, we see them often deviate from them, as well as the language’s departure from these restrictions that they set, because language cannot be restricted, as it is subject to the law of use.

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Publication Date
Sun Apr 07 2013
Journal Name
Journal Of Educational And Psychological Researches
تشخيص الاطفال التوحديين في رياض الاطفال
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Developing disorders or ingeneral disability considered one of infortant cases which socities faces as a case with several a spects that may lead to disability . the movement of growth anf developing in the society thus the gardiauship of abnormal individuals became insisting issue which has social and human necessity .

The children of autism considered as special categories that guardian ship and care started of them inhoticeble image at the last time .

Hence, the researcher interested in this problem that made her studying it the study aimed to educte the child of autism that exist in kindergarten .the resrarcher depended on (Adel Abdullah) test for child autism that consists o

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Publication Date
Mon Jan 14 2019
Journal Name
Arab Science Heritage Journal
الواقع التربوي والتعليمي في العصر الراشدي
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حظيت التربية والتعليم برعاية كبيرة في المجتمع العربي الاسلامي عامة والعصر الراشدي بشكل خاص ونزلت الايات القرأنية الكريمة التي تناولت مفردات العلم والتعليم ومنها قوله تعالى : " وانزل الله عليك الكتاب والحكمة وعلمك ما لم تكن

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Publication Date
Sun Jul 07 2013
Journal Name
Journal Of Educational And Psychological Researches
دور البيئة الصفية في تنمية التفكير
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The reality of social and technological change confirms that the classroom environment which prevailing present time is not suitable to emerge a new generation of people that have enough ability to face the contemporary challenges , this fact is as a result of education that is just focus on remembering and knowledge which is based on realities .but the real education should be based on understanding and thinking that is not reflected in our current educational reality . its noticeable that thinking is not take a pivotal role in curriculum this has been confirmed by a study ( al – musswi ,2011 ) ) and may be due all that these curriculum are still interested in quantity without concern in quality so its lost the spirit of renewal and c

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Publication Date
Sat May 10 2025
Journal Name
سفير برس
استشراق مؤسسات المعلومات في عام 2050
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يتناول هذا المقال تصورًا مستقبليًا لمؤسسات المعلومات في عام 2050، حيث يستعرض كيف ستتغير بنيتها لتصبح ذكية ومستدامة، ويستعرض دور أخصائي المعلومات في بيئة رقمية متقدمة. كما يناقش تطور مصادر المعلومات وخدماتها، ونُظم تنظيمها، بالإضافة إلى تنوع المستفيدين، مع إبراز دور هذه المؤسسات في دعم التنمية المستدامة

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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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