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
تُمثل عملية صنع القرار السياسي في الكويت بمراحلها وآلياتها ومؤسساتها، معياراً على مدى تقدم النظام السياسي ونجاحه في تقدم الدولة. كذلك هي معيار لمستوى قوة تجذّر الديمقراطية بين الفرد الكويتي في المجتمع، ونتاج توازن التفاعل ما بين المؤسسات السياسية مع مؤسسات الدولة الرسمية والغير رسمية، اعتماداً على القانون لا على الأهواء والمصالح القبلية والعشائرية، لتأسيس دولة مؤسسات قبل دولة أفراد.
The Arabic medicine books have emphasized that the Arabic Pediatricians in their scientific career ,who searched in Various aspects concerns with pediatric , as well as that some medical results and phenomena emphasized some data related to this subject . Which operates at the present time attention and concern towards human and in public and towards Pediatricians in special.
This research contained from an introduction that interpreted the Arabic medical heritage in progressing medicines in Europe then it mentioned the prominence Arabic pediatricians . the researcher depended on references and sources which will the reader had found through research.
The comparative literature is a branch of literary criticism which Point to the literary association and relation connecting a mong different world nations and the effect of a nations literature and Culture on another nations literature and culture .So the comparative literature is an image and affront of influence on another nation and countrys literature and culure, for example, the effect of Arabic literature on the Persian , French , English Turkish, Indian and Chinese literature and vice aversa . The current research includes three sections .The first section refers to the meaning and definition of the term “comparative literature '', its origin and beginning s. While the second section focuses on the beginning of the comparative
... Show Moreان العلاقة بين البناء الأجتماعي والثقافي والتنمية المستدامة ، علاقة عضوية ومتبادلة التأثير ، فالبناء الأجتماعي هو أحد الأعمدة الرئيسة الذي تدور حوله عمليات التنمية المستدامة . وبالثقافة يصنع الأنسان القيم الفكرية والروحية والمادية ، ويترجم فلسفته الى أنماط سلوكية ، ومواقف حياتية ، فبغير الثقافة تبقى الموارد البشرية والطبيعية مجرد خامات أولية غير موظفة لصالح الأنسان والمجتمع . فالتنمية الأجتماعية وا
... Show MoreThe subject of Fatimid ebb and flow in Morocco is of a great importance, as it provides an inductive look at what the conditions of Morocco were in that era
The research covered "the portrayal of women in the Baghdadi proverbs" in the introduction to the proverbs, their importance and the early ones who wrote them, and proverbs in the Arab societies, and was prepared to speak about the Baghdadi proverbs. Then he went on to mention a number of Baghdadi proverbs that talked about women and how to portray them, and the injustice that the society inflicted on them as a result of the look of contempt that is seen to them.
Through tracingthe term “derivation” in the Holy Quran, I found that the word derivation varies and graduates in meaning from one form to another according to what has been mentioned in the Quranic context. In order to show that variation and graduation, we trace it in three axes:
The first axis (openness): the term “derivation” graduates from the meaning of openness and opening in its broad meaning to partial openness.
The second axis (the dispute): the term “derivation” participated with the general and private meaning, i.e. from hostility to antipathy.
Pride in the poetic Genius in Al-Shareef Al-Murtada's poetry.Pride in the poetic genius is a rich and recurring subject .The poets always compete with each other to show their skills in composing poetry.This subject illustrates the poet's creative talents and his ability to comprehend the vocabulary of the Arabic language.Pride in the poetic gift witnessed great development which was caused by the cultural progress of the Abyssian Age. Such influences are often reflected in poetry because it is an essential part of life.