Preferred Language
Articles
/
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
...Show More Authors

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

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Fri Dec 15 2023
Journal Name
Al-academy
The dialectic of form and meaning in postmodern art
...Show More Authors

Some have considered the dialectic in form and meaning from different points of view, and dismantled them from each other, and this view is correct if we adopt according to the logic of Aristotle when it comes to dialectic, the dialectic of form and meaning has different aspects and does not share a single line in terms of conceptual meaning, the form is the appearance What the recipient sees with the help of cognitive tools, the content or content is the mental meaning, which in turn depends on his own tools, and to this extent this view is correct, and the intellectual content or meaning of the artwork or the human message that the artist wants to convey to the viewer.
The research included four chapters. The first chapter included

... Show More
View Publication Preview PDF
Crossref
Publication Date
Wed Mar 30 2016
Journal Name
College Of Islamic Sciences
Graphical significance To (if) and (if) the two cops in Surat al-Maidah
...Show More Authors

Many writers and scientists hardly differentiate between the two instruments of use
(If) and (if) to convergence in the meaning, as they perform the meaning of the penalty and condition, as the answer relates to his condition, but when linguistic meditation we find a great difference in use in terms of meaning, so this research came to reveal these meanings and was extrapolated applied in Surat al-Maidah By counting the verses in which (if) and (if) the cops were given and looking at their contexts, the connotation of the cops in most places was within the context of probability, which is the origin of its use, given in twenty places of Surat al-Ma'idah, and it had multiple connotations according to the contexts of the verses received

... Show More
View Publication Preview PDF
Publication Date
Wed Jun 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
Budget Programs and Performance away to enhance the control in government economic units
...Show More Authors

     The control function of important functions in the system of government for several reasons , perhaps the most important of the magnitude of spending and spending in one of the tools adopted in the implementation of the control function.                               

        Perhaps the most prominent stages of the development budget in terms of setup and use in the budget programs and performance , as specialized literature  show its importance in strengthening financial and operationl

... Show More
View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Wed Oct 01 2014
Journal Name
Journal Of Economics And Administrative Sciences
THE ROLE OF ORGANIZATIONAL CULTURE IN ORGANIZATIONAL CITIZENSHIP BEHAVIOR (Search in the Integrity Commission)
...Show More Authors

This research sought to detect the level of organizational culture prevailing in the Integrity Commission as well as the level of the organizational citizenship behavior of staff of the Commission and the impact of organizational culture in these behaviors. To achieve the objectives of the research and test the validity of hypotheses have been used questionnaire derived from measurements ready modern researchers foreigners have been adapted to suit the Iraqi environment, have been distributed  (189) questionnaire on the number of employees from the Integrity Commission, which represented the research sample where the research community has a number is (1365) employees in the Baghdad was the use of a number of statistical met

... Show More
View Publication Preview PDF
Crossref
Publication Date
Tue Jan 01 2019
Journal Name
Journal Of Global Pharma Technology
Study of the genetic diversity in three species belonging to family: Daphniidae (Crustaceae, Cladocera) collected from different regions in Baghdad Province/Iraq
...Show More Authors

Scopus (2)
Scopus
Publication Date
Fri Dec 01 2023
Journal Name
Diyala Journal For Veterinary Sciences
Evaluate the Seroprevalence of Human Papillomavirus Immunoglobulin IgM among Women and Its Relationship with Cervical Cancer In Diyala Governorate
...Show More Authors

Background: Prolonged infections caused by High-risk HPVs have the potential to cause cancer in the regions of the body where they infect cells, including the cervix or the oropharynx, which refers to the rear part of the throat. Aims: To detection of Human Papillomavirus (HPV) -IgM , IL-10 and TNF among Iraqi women Methods: A total of 89 blood sample were collected from females with various cervical lesions and 40 blood samples were collected from apparently healthy along with a control group of 40 healthy females. The presence of Human Papillomavirus (HPV) -IgM, IL-10 and TNF in the collected samples was assessed using the ELISA technique. Results: The positivity rate of HPV IgM was 13.5%. This positivity was higher among individuals age

... Show More
View Publication Preview PDF
Publication Date
Mon Mar 15 2021
Journal Name
Al-academy
Study of the participation of Saudi women in official visual arts exhibitions "Contemporary Saudi Art Exhibition as an Example": حنان بنت سعود الهزاع
...Show More Authors

This research studies the Saudi women participation in the visual arts, presents descriptive and analytical overview on their artworks and assess development through their participation in the said exhibition, frequency of participation, and aims to understand the most important stages and changes of the subjects addressed, artistic styles and the factors affecting these results in view of female artist's attitude pertaining to several aspects such as administrative organization, judging committees etc.

Interviews were held with a sample of female artists, 17 artists from different regions and generations out of 182 participants and reviewed relevant exhibition literature during the period 1979-2018. The research problem is to id

... Show More
View Publication Preview PDF
Crossref
Publication Date
Thu Mar 29 2018
Journal Name
Iproceedings
Effect of Reminding Parents on Vaccination Dates Using Mobile Short Messages on the Routine Vaccination Coverage of Infants in Al Resafa-Baghdad, 2015-2016
...Show More Authors

View Publication
Crossref
Publication Date
Wed Jun 14 2023
Journal Name
Al-academy
Expressive Topics in Plastic Art Achievement A comparative study between Gustav Klimt and Star Kauusch
...Show More Authors

 Schools and artistic trends derive their themes from artistic styles and styles as methods followed by the artist to express his themes embodied in the values of artistic and plastic elements as symbols and signs that can be described according to the type of art school and the extent to which the artist is influenced in employing them as a goal to achieve the plastic achievement in the painting, and from those vocabulary (human beings nature Life) as encoded messages that have an appearance and an interior, the appearance of which are forms, colors, formats and distributions of space and their interior meanings and semantics embody attitudes, events and circumstances that stem from the social depth and daily life and derive their comp

... Show More
View Publication Preview PDF
Crossref
Publication Date
Wed Aug 06 2025
Journal Name
Economics And Administrative Studies Journal (easj) (formerly Al-dananeer Journal)
استخدام المتوسط المتحرك المتسارع منعدم التاخير لتوقيت سوق الاوراق المالية
...Show More Authors

View Publication