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

Two types of monofloral Malaysian honey (Gelam and Nenas) were analyzed to determine their antioxidant activities and total phenolic and flavonoid contents, with and without gamma irradiation. Our results showed that both types of honey can scavenge free radicals and exhibit high antioxidant-reducing power; however, Gelam honey exhibited higher antioxidant activity (p < 0.05) than Nenas honey, which is in good correlation (r = 0.9899) with its phenolic contents. Interestingly, we also noted that both irradiated honeys have higher antioxidant activities and total phenolic and flavonoid contents compared to nonirradiated honeys by Folin-Ciocalteu and UV-spectrophotometry methods, respectively. However, HPLC analysis for phenolic co

Generally fossil based fuels are used in internal combustion engines as an energy source.
Excessive use of fossil based fuels diminishes present reserves and increases the air pollution in
urban areas. This enhances the importance of the effective use of present reserves and/or to develop
new alternative fuels, which are environment friendly. Use of alternative fuel is a way of emission
control. The term “Alternative Gaseous Fuels” relates to a wide range of fuels that are in the
gaseous state at ambient conditions, whether when used on their own or as components of mixtures
with other fuels.
In this study, a single cylinder diesel engine was modified to use LPG in dual fuel mode to study
the performance, emis

It was found that there was a significant correlation between all tests of the mechanical and electrical activity of the heart (systolic force FC, stroke volume SV, end-diastolic volume, EF volume, and left ventricular volume during diastole LVDD) with the test of the oxygen-phosphating energy system (Markaria). - As safe (Margaria-Kalamen( It was found that there is a significant correlation between all tests of the mechanical and electrical activity of the heart (myocardial systolic force FC, stroke volume SV, end-diastolic volume EDV, and the percentage of heart pumpingEF blood, and left ventricular volume during diastole (LVDD) with the Lactational Oxygen Energy System Test (Wingate Test 30 Second(

Field experiment was conducted during 2007 in the experimental field of crop science Department/ Collage of Agriculture/ University of Baghdad, in order to identify the mechanism of compensation of cotton plant of Lashata Variety, with different levels of fruiting form removal in various time intervals and the effect of this factor on yield component. We use complete randomized block design with three replications. To compare the treatments: (control), 50% bud removal for one, two and three successive weeks, and 100% bud removal for one, two and three successive weeks, 50% flower removal for one, two and three successive weeks and 100% flower removal for one, two and three successive weeks, 50% boll removal for one, two and three successive

This study aimed to determine the possibility of culturing genus Artemia in under laboratory conditions for locally culturing and producing. Different salinity concentrations were used, ranging from 5-40g/l . the results showed that the concentration 30g/l is the best for hatching. This concentration recorded hatching efficiency of 68800 nauplii/g cysts and hatching percentage of 45.86%, while the concentration 5g/l recorded less hatching efficiency and hatching percentage of 20266 nauplii/g and 13.5% respectively . Investigating the effect of salinity on individuals survival and growth using saline concentrations ranging from 30to 100g/l, revealed that the best percentage was 75.00% in the first week with 70g/l, whilst the best rates of

In the present study, a pressure drop technique was used to identify the phase inversion point of oil-in-water to water-in-oil flows through a horizontal pipe and to study the effect of additives (nanoparticles, cationic surfactant and blend  nanoparticles-surfactant) on the critical dispersed volume fraction (phase inversion point). The measurements were carried  for mixture velocity ranges from 0.8 m/sec to 2.3 m/sec. The results showed that at low mixture velocity 0.8 and 1 m/sec there is no effect of additives and velocity on phase inversion point, while at high mixture velocities the phase inversion point for nanoparticles and blend (nanoparticles/surfactant) systems was delayed (postponed) to a higher value of the dispers

The research tackles the nature of relationship between the Orthodox Church and the state in the Russian Federation. At the beginning of the nineties of the last century, the church had been performed a different role in its relationship with the state, and it had an effect over the internal and foreign policies for the Russian Federation. In political history of Russia, the church’s existence became an evident too much in comparing with the previous historical period, starting with the educational and political system, whether through a symbolic participating roles as what happened in the inauguration ceremony to take over responsibility of the head of state or taking actual roles such as influencing on the process of holding elections d

The serum protein test includes measurement of the level of total protein(albumin, globulin). Fetuin-A is a blood protein made in liver. It can inhibit insulin receptor, enhance insulin sensitivity and make the individuals more likely to develop type 2 diabetes, then disorder in lipid profile (Total cholesterol(TC), low density lipoprotein cholesterol (LDL-c), high density lipoprotein cholesterol (HDL-c), Triglyceride(TG) and very low density lipoprotein cholesterol (VLDL-c) . To evaluate Fetuin-A, total protein, albumin, globulin, HbAlc and lipid profile in 200 adult and elderly Iraqi patients with type 2 Diabetes Mellitus were taken and compare them with 200 subjects as a healthy control. The laboratory analysis(for patients and