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 seeks to identify the proposed scenarios to predict and ward off monetary credit risks that the bank is exposed to in the future, using the banking stress tests model, and showing their impact on capital adequacy and profitability ratio,To achieve this purpose, Sumer Commercial Bank was taken as a case study, and mathematical equations were used to extract the results. Low percentage of profits and returns, strictness in the process of granting credit and financing operations in order to reduce credit risks.

Our research comes to shed light on Iraqi literature as literature that arose in special circumstances alongside foreign literature. Using comparative research methods, we chose to highlight two distinguished writers, who have their mark in the world of literature. The first is the Iraqi writer Maysaloun Hadi, who is considered an icon of Iraqi feminist literature, and the second is the French writer Le Clézieu, who won the Nobel in 2008. We will see through the research how the two authors expressed their views of modernity and urbanism. And how each of them separately portrayed the psychological and moral projections that formed the essence of man today. 

Résumé

Notre recherche abord un des points inc

Image processing applications are currently spreading rapidly in industrial agriculture. The process of sorting agricultural fruits according to their color comes first among many studies conducted in industrial agriculture. Therefore, it is necessary to conduct a study by developing an agricultural crop separator with a low economic cost, however automatically works to increase the effectiveness and efficiency in sorting agricultural crops. In this study, colored pepper fruits were sorted using a Pixy2 camera on the basis of algorithm image analysis, and by using a TCS3200 color sensor on the basis of analyzing the outer surface of the pepper fruits, thus This separation process is done by specifying the pepper according to the color of it

The pure ZnS and ZnS-Gr nanocomposite have been prepared
successfully by a novel method using chemical co-precipitation. Also
conductive polymer PPy nanotubes and ZnS-PPy nanocomposite
have been synthesized successfully by chemical route. The effect of
graphene on the characterization of ZnS has been investigated. X-ray
diffraction (XRD) study confirmed the formation of cubic and
hexagonal structure of ZnS-Gr. Dc-conductivity proves that ZnS and
ZnS-Gr have semiconductor behavior. The SEM proved that
formation of PPy nanotubes and the Gr nanosheet. The sensing
properties of ZnS-PPy/ZnS-Gr for NO2 gas was investigated as a
function of operating temperature and time under optimal condition.
The sensitivity,

In this work, polyvinylpyrrolidone (PVP), multi-walled carbon nanotubes (MWCNTs) nanocomposite was prepared and hybridized with Graphene (Gr) by the solution casting method.  The morphological and electrical properties were investigated by field effect scanning electron microscopy (FESEM) images, portraying a uniform dispersion of graphene within the PVP-MWCNT nanocomposite. The AC conductivity increased from (1.45552) to (2.34812) (Ω cm)^-1 with the use of nanocomposite. The increasing continues for the AC conductivity after hybridized with graphene up to (7.20641) (Ω cm)^-1. In addition, the performances of the prepared samples for gas sensor application have been investigated.

      The features of plasmonic surface frequency sensor technology, such as the small number of sensor samples required, electromagnetic interference, and high sensitivity, have been found to be highly important.. In this paper, a simulation program was created in Matlab_b2018 by adopting Fresnel equations for calculating the reflectivity of the electromagnetic wave between different media. A surface plasmon resonance sensor based on electromagnetic wavelengths within the range (100 nm to 1000 nm) has been proposed. The transfer matrix was used for a system consisting of four different media. The first medium is a semicircular BK7 glass prism, the second medium is a gold layer (40 nm thick), then a bismuth layer of variable thickne

In this research, we studied the structural properties of SnO2 films nanostructure which prepared by chemical spray pyrolysis method at room temperature on the rules of glass heated (400oC) with rate of spraying (2.5 ml/ min). The effect of annealing temperaturs (450,500,550,600 and 650oC) for two hours on those properties has been indicated. The results of x-ray diffraction showed that all of the prepared films were polycrystalline with tetragonal type and orientation was (110) for all models before and after annealing, and the annealing led to an increase in the grain size. The full width at half maximum (FWHM) values of the (110) peaks of the films decreased from 1.492o to 1.064o with increasing annealing temperature .The surface morp

Gas sensors based on titanium dioxide (TiO₂) and zinc oxide (ZnO) nanocomposites are considered energy-saving devices that are utilized to find dangerous or harmful gases in an environment. The performance of nitrogen dioxide (NO₂) gas sensors have been improved by spin-coating a TiO₂ and TiO₂:ZnO nanocomposite with varying concentrations (₉₀TiO₂:₁₀ZnO, ₇₀TiO₂:₃₀ZnO, and ₅₀TiO₂:₅₀ZnO). To correlate structural properties with gas-sensing behavior, structural and morphological characterization has been done using FESEM, XRD, and EDX.  Without any ZnO-specific crystalline phase, TiO₂