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 research aims to identify small and medium enterprises in accounting thought in terms of definition and concept, and this international financial reporting standard for small and medium-sized enterprises (SMEs) in the theoretical aspect. As for the practical aspect, the small and medium-sized enterprises standard has been applied to the financial statements of the company in question, the preparation of the opening entry on the date of the transition, the requirements of measurement and the accounting disclosure on the date following the application of the standard, and the preparation of the company's financial statements and the accompanying explanations according to the standard of small and medium-sized enterprises. The r

An R-module M is called ET-H-supplemented module if for each submodule X of M, there exists a direct summand D of M, such that T⊆X+K if and only if T⊆D+K, for every essential submodule K of M and T M. Also, let T, X and Y be submodules of a module M , then we say that Y is ET-weak supplemented of X in M if T⊆X+Y and (X⋂Y M. Also, we say that M is ET-weak supplemented module if each submodule of M has an ET-weak supplement in M. We give many characterizations of the ET-H-supplemented module and the ET-weak supplement. Also, we give the relation between the ET-H-supplemented and ET-lifting modules, along with the relationship between the ET weak -supplemented and ET-lifting modules.

Let R be an associative ring with identity and let M be a unitary left R–module. As a generalization of small submodule , we introduce Jacobson–small submodule (briefly J–small submodule ) . We state the main properties of J–small submodules and supplying examples and remarks for this concept . Several properties of these submodules are given . Also we introduce Jacobson–hollow modules ( briefly J–hollow ) . We give a characterization of J–hollow modules and gives conditions under which the direct sum of J–hollow modules is J–hollow . We define J–supplemented modules and some types of modules that are related to J–supplemented modules and int

The purpose of this interview study was to explore teachers’ perceptions of Response to Intervention (RtI) implementation in their school. Particularly, the study explored teachers’ knowledge of RtI, teachers’ perceptions of RtI their intervention/instruction in school, and teachers’ suggestions of RtI implementation in their school. The study design was a qualitative interview in nature and data were collected from face-to-face interviews with four teachers in one school. The findings revealed that RtI means to identify students’ problems; the positive teachers’ perceptions of their implementation included: (a) students who demonstrate progress through RtI are those who receive private education services, (b) progress monito

The research aims to determine the effectiveness of auditing in light of the relationship between the governance of investment policy and the cost of debt in companies listed on the Iraqi Stock Exchange. The problem of the research is to raise the question about the effect of the governance of investment policy and the cost of debt on the effectiveness of auditing and auditors. During the research, the most important of them were: the existence of an impact relationship on the effectiveness of auditing through the relationship between the governance of investment policy and the cost of debt. The companies listed in the Iraqi Stock Exchange lack an effective proposed guide or framework dealing with the governance of investment policy desp

      Political Discourse Analysis is an important linguistic study approach used by politicians to gain people support. The present paper sheds light on the figures of speech  of emphasis in the televised debate between the two presidential elections candidates, Emmanuel Macron and Marine Le Pen and the distinctive effect they add to the political discourse to win general public support as well as the presidential elections.

       The present paper provides a rudimentary definition and an analysis of the terms “discourse” and “political discourse” and traces the significant role played by politically directed televised Media and internet to support political pa