Central banks around the world typically use various financial indicators to evaluate performance. In Iraq, the indicators used by central banks to evaluate the performance of banks are of great importance to ensure that the banks operating within the Iraqi banking system comply with the regulatory and legal requirements issued by the Central Bank of Iraq or the Ministry of Finance. Given the need to study the profitability indicator to ensure its ability to evaluate the performance of specialized banks in Iraq, these banks carry out their banking activities and businesses through capital funded by the government. The use of profitability indicators in evaluating the performance of specialized banks provides information about the profitabil

Abstract:

        The research sought to identify the crises that occurred during the research period and their reflection on the performance of the hotel Research sample as well as to identify the reality of auditing the hotel Research sample and the preparation of a performance audit program can be adopted in auditing the performance of hotels in light of crises, and the problem of the research lies in the lack of a program to audit the performance of hotels that takes into account the crises experienced by the hotel sector, The research was based on solving its problems on three hypotheses, the first is that the performance audit in light of the Covid-19 pand

The paper include studies the effect of solvent of dye doped in polymeric laser sample which manufactured in primo press way, which is used as an active (R6G) tunable dye lasers. The remarks show that, when the viscosity of the solvent (from Pure Water to Ethanol), for the same concentration and thickness of the performance polymeric sample is increased, the absorption spectrum is shifts towards the long wave length (red shift), & towards short wave length (blue shift) for fluorescence spectrum, also increased the quantum fluorescence yield. The best result we obtained for the quantum fluorescence yield is (0.882) with thickness (0.25mm) in Ethanol solvent in concentration (2*10-3mole/liter), while when we used the Pure Water as a solvent,

This study examines experimentally the performance of a horizontal triple concentric tube heat exchanger TCTHE made of copper metal using water as cooling fluid and oil-40 as hot fluid. Hot fluid enters the inner annular tube of the TCTHE in a direction at a temperature of 50, 60 and 70 ^oC and a flow rate of 20 l/hr. On the other hand, the cooling fluid enters the inner tube and the outer annular tube in the reverse direction (counter current flow) at a temperature of 25 ^oC and flow rates of 10, 15, 20, 25, 30 and 35 l/hr. The TCTHE is composed of three copper tubes with outer diameters of 34.925 mm, 22.25 mm, and 9.525 mm, and thicknesses of 1.27 mm, 1.143 mm, and 0.762 mm, respectively. TCTHE tube's length was 670

LED is an ultra-lightweight block cipher that is mainly used in devices with limited resources. Currently, the software and hardware structure of this cipher utilize a complex logic operation to generate a sequence of random numbers called round constant and this causes the algorithm to slow down and record low throughput. To improve the speed and throughput of the original algorithm, the Fast Lightweight Encryption Device (FLED) has been proposed in this paper. The key size of the currently existing LED algorithm is in 64-bit & 128-bit but this article focused mainly on the 64-bit key (block size=64-bit). In the proposed FLED design, complex operations have been replaced by LFSR left feedback technology to make the algorithm perform more e

Coaches and analysts face a significant challenge of inaccurate estimation when analyzing Men's 100 Meter Sprint Performance, particularly when there is limited data available. This necessitates the use of modern technologies to address the problem of inaccurate estimation. Unfortunately, current methods used to estimate Men's 100 Meter Sprint Performance indexes in Iraq are ineffective, highlighting the need to adopt new and advanced technologies that are fast, accurate, and flexible. Therefore, the objective of this study was to utilize an advanced method known as artificial neural networks to estimate four key indexes: Accelerate First of 10 meters, Speed Rate, Time First of 10 meters, and Reaction Time. The application of artifi