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

This research deals with the frameworks and mechanisms of international press coverage of the issue of foreign interference in the formation of the Iraqi government in the Saudi newspapers Asharq Al-Awsat and Kayhan Al-Arabi Iran and how this topic was addressed in the two newspapers. The frameworks for international press coverage of external interference in the formation of the Iraqi government. ”This research is one of the descriptive research that adopted the survey method، which made it possible to use the content analysis tool to analyze
the content of the two newspapers، whose numbers are (624) from the
newspapers (Al-Sharq Al-Awsat Al-Saudi Arabia and Kayhan Al-Arabi Iran) from (1/1/2018 to 31/12/2018)، and the researc

     Arab translators have always paid great attention to the translation of the Persian literary genres, in particular, contemporary Iranian novels. They have always translated for the most prominent Iranian novelists such as Jalal Al Ahmad, Sadiq Hidayat, Mahmoud Dowlatabadi, Bozorg Alavi, Ismail Fasih‎, Houshang Golshiri, Gholam-Hossein Saedi, Simin Daneshvar, Sadiq Chubak, Samad Behrangi and others that have succeeded in perfectly picturing the Iranian society.

      Within the perspectives of Arab translators and by using the descriptive - analytical approach, the present study provides an analytical study of the translation into Arabic some of the modern Persian novels. Moreove

The liver is one of the most prominent glands in the digestive system. It crosses vital organs with multiple functions, including the secretion of enzymes, digestion of fats, and secretion of bile. Through histological studies and those interested in them, the tissue structure of the liver is of interest to researchers, and the four samples of Guinea pig Cavia porcellus were taken in this study to know the histological structure and compare it with rodents in particular. and other animals in general. The results of the liver parenchyma were comparable to those of the studied mammals in periods of hepatocytes, Kupffer cells, and sinusoids surrounding the central vein, blood supply, and bile ducts. He did not record differences, eve

Background: Tumor associated tissue eosinophilia (TATE) has been described in a variety of neoplasms. In regard to squamous cell carcinoma, some studies worldwide done to assess stromal eosinophilia in oral and cervical squamous cell carcinoma. The objectives of this study is to evaluate the association of stromal eosinophilic infiltration of cutaneous squamous cell carcinoma and to detect the significance of this association. Aim of the study The aim of our study is to establish the relationship between the degree of stromal eosinophilia and the level of invasion and the histological grade in cutaneous squamous cell carcinoma. Methods: In this retrospective study done at the histopathology department of al Wasity teaching hospital for orth

Abstract. Silver, Indium Selenium thin film with a thickness (5001±30) nm, deposited by thermal evaporation methods at RT and annealing3temperature (Ta=400, 500 and 600) K on a substrate of glass to study structural and optical properties of thin films and on p-Si wafer to fabricate the AgInSe2/p-Si heterojunction solar cell. XRD analysis shows that the AgInSe2 (AIS) deposited film at RT and annealing3temperature (Ta=400, 500 and 600) K have polycrystalline structure. The average grain size has been estimated from AFM images. The energy gap was estimated from the optical transmittance using a spectrometer type (UV.-Visible 1800 spectra photometer). From I-V characterization , the photovoltaic parameters such as, open-circuit voltage, short

The present work aims to fabricate n-i-p forward perovskite solar cell (PSC) withئ structure (FTO/ compact TiO₂/ compact TiO₂/ MAPbI₃ Perovskite/ hole transport layer/ Au). P3HT, CuI and Spiro-OMeTAD were used as hole transport layers. A nano film of 25 nm gold layer was deposited once between the electron transport layer and the perovskite layer, then between the hole transport layer and the perovskite layer. The performance of the forward-perovskite solar cell was studied. Also, the role of each electron transport layer and the hole transport layer in the perovskite solar cell was presented. The structural, morphological and electrical properties were studied with X-ray diffractometer, field emission s

This study was conducted for evaluating the cytotoxic effect of heat stable enterotoxin a (STa) produced by enterotoxigenic Escherichia coli on the proliferation of primary cancer cell cultures, obtained from tumor samples that were collected from (13) cancer patients and as follows: (five colon cancer patients, two bladder cancer patients, two breast cancer patients, two stomach cancer patients and two lung cancer patients), and on normal cell line (rat embryonic fibroblast / REF) (in vitro) with the use of different concentrations starting from (1) mg/ml and ending with (0.0002) mg/ml by making two fold serial dilutions by using the 96- well microtiter plate, and in comparison with negative (PBS) and positive (MMC, at concentration

Background: Tumor associated tissue eosinophilia (TATE) has been described in a variety of neoplasms. In regard to squamous cell carcinoma, some studies worldwide done to assess stromal eosinophilia in oral and cervical squamous cell carcinoma. The objectives of this study is to evaluate the association of stromal eosinophilic infiltration of cutaneous squamous cell carcinoma and to detect the significance of this association.

Aim of the study

The aim of our study is to establish the relationship between the degree of stromal eosinophilia and the level of invasion and the histological grade in cutaneous squamous cell carcinoma.

Methods: In this retrospective study