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

The aim of the research is to identify the effect of instructional design according to Kagan structure among the first intermediate school student’s, and how skills could help in generating information in mathematics. In accordance with the research objectives, the researcher has followed the experimental research method by adopting an experimental design with two equivalent groups of post-test to measure skills in generating information. Accordingly, the researcher raised two main null hypotheses: there were no statistically significant differences at the level of significance (0.05) between the average scores of the experimental group who studied the material according to Kagan structure and th

The study seeks to analyze the perceptions of audience in UAE towards the performance of Emirates Satellite TV Channels. It analyzed the exposure motivations of audience to satellite TV channels, its positive and negative aspects and to what extent they abide by media ethics. A survey is conducted with a sample of four hundred. The study shows significant differences between male and female towards the characteristics of TV channels, its positive and negative aspects and its commitments to media ethics.

            The study also shows that the expectancy value model and third person effect model are applicable in studying the perceptions of audience and media people in UAE t

This experiment was carried out at a private field in the eastern Radwaniyah Baghdad for the fall season 2020/2021 and spring 2021 to study the effects of adding mineral fertilizers, spraying salicylic acid and amino acids on some growth traits and yield of industrial potato plants. 200 kg N h-1 , 100 kg P2O5 h-1, 100 kg K2O h-1 and F2 consist of 275 kg N h-1, 180 kg P2O5 h-1, 200 K2O h-1 and F3 consist of 350 kg N h-1, 360 kg P2O5 h-1, 300 K2O h-1 and salicylic acid in three concentrations of 0,50 and 100 mg L-1 ( S1, S2, S3) and amino acids in three concentrations of 0, 1.25 and 2.5 ml L-1 ( A1, A2 , A3) It was carried out as a factorial split plot experiment, where the fertilizer levels (F1, F2 and F3) are in the main plot and th

Natural convection heat transfer is experimentally investigated for laminar air flow in a vertical circular tube by using the boundary condition of constant wall heat flux in the ranges of (Ra_L) from (1.1*10⁹) to (4.7*10⁹). The experimental set-up was designed for determining the effect of different types of restrictions placed at entry of heated tube in bottom position, on the surface temperature distribution and on the local and average heat transfer coefficients. The apparatus was made with an electrically heated cylinder of a length (900mm) and diameter (30mm). The entry restrictions were included a circular tube of same diameter as the heated cylinder but with lengths of (60cm, 120cm), sharp-edge and

The nanocompsite of alumina (Al₂O₃) produced a number of beneficial effects in alloys. There is increasing in resistance of materials to surface related failures , such as the mechanical properties , fatigue and stress corrosion cracking .The experimental results observed that the adding of reinforced  nanomaterials  type Al₂O₃  enhanced the   HB hardness, UTS, 0.2 YS and ductility of 2014 Al/Al₂O₃ nano composites . the analysis of experiments, indicated that The maximum enhancement was observed at 0.4 wt.% Al₂O₃. The ultimate improvement percentage were 15.78% HB hardness, 18.1% (UTS), 12.86% (

In this work, the effect of atomic ratio on structural and optical properties of SnO₂/In₂O₃ thin films prepared by pulsed laser deposition technique under vacuum and annealed at 573K in air has been studied.  Atomic ratios from 0 to 100% have been used. X-ray diffraction analysis has been utilized to study the effect of atomic ratios on the phase change using XRD analyzer and the crystalline size and the lattice strain using Williamson-Hall relationship. It has been found that the ratio of 50% has the lowest crystallite size, which corresponds to the highest strain in the lattice. The energy gap has increased as the atomic ratio of indium oxide increased.

The research aims to measure the net nominal protection coefficients for the products table eggs and poultry meat and the extent of its impact on domestic production volume for the period of 1990- 2013 has been the use of mathematical formulas simplified in the calculation of the transaction process with a view to the extent of support and protection offered by the state pricing policy for products Resources Sector Animal in Iraq and reach search Highlights and most important, there are volatile price state policy with regard to eggs and poultry meat, as it ranged net nominal protection coefficients between the larger and less than the right one, which means that values are unstable to support local producers or consumers, and can be The

ABSTRACT : The restoration of bone continuity and bone union are complex processes and their success is determined by the effectiveness of osteosynthesis. The use of plants for healing purposes predates human history and forms the source of current modern medicine. This research was planned to study the histological and immunohisto-chemistry of osteocalcin to evaluate of effect of local application of lepidium sativum oilon healing of induced bone defect in rat tibia. In this study, fourty albino male rats, weighting (300-400) gram, aged (6-8) months, will be used under control conditions of temperature, drinking and food consumption. The animals will subject for a surgical operation of medial side of tibiae bone, in control group the bone