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 problem of Multicollinearity is one of the most common problems, which deal to a large extent with the internal correlation between explanatory variables. This problem is especially Appear in economics and applied research, The problem of Multicollinearity has a negative effect on the regression model, such as oversized variance degree and estimation of parameters that are unstable when we use the Least Square Method ( OLS), Therefore, other methods were used to estimate the parameters of the negative binomial model, including the estimated Ridge Regression Method and the Liu type estimator, The negative binomial regression model is a nonline

Recently, several concepts and expressions have emerged that have often preoccupied the world . around the concept of environment and sustainability. This is due to the negative and irresponsible impact of man and his innovations in various industrial and technological fieldsthat have damaged the natural environment. Architecture and cities at the broader level are some of the man made components that caused these negative impacts and in the same time affected by them. What distinguishes architectural and urban projects is the consumption of large . quantities of natural resources and production larger amounts of waste and pollution, along the life of these projects. At the end of the twentieth century and the beginning of the twenty-fir

The study aimed at designing compound exercises using added weight on some skill abilities in youth soccer players aged (17 – 19) years old. The researcher sued the experimental method on (30) players aged (17 – 19) years old from Al Zawraa Sport Club. The subjects were divided into three groups and the training program was applied for (8) weeks with (3) training sessions per week. The data was collected and treated using proper statistical operations to conclude that compound exercises with weights between improved the subjects compared to the groups that did not use the added weights. Finally, the researchers recommended the necessity of using compound exercises using added weights during training sessions for youth soccer pla

This paper examines The Belle of the Belfast City by Christina Reid through the lens of trauma theory as outlined by Judith Herman and Cathy Caruth. The play depicts the influence of the Troubles in Northern Ireland as a religious and sectarian conflict between Protestants and Catholics on women. Reid's work is mainly about the reunion of three generations of working-class Protestant women during the time of the Anglo-Irish agreement in 1985.The play's female characters face many obstacles, including racism, forced migration, religious persecution, economic struggle, social exclusion, and abuse. The study presents how religion is used as a tool to justify violence against women. Women become targets of verbal and physical abuse, violence, a

  The ancient kingdom of Mari located in the upper Euphrates River, 11 km inside the Syrian border, the Kingdom has gained political and economic importance by its geographical location, it featured a point communication between Mesopotamia and Syria and the country's path walked by the trade caravans and military campaigns

     The dialect is part of a broader environment that includes many dialects that have their own characteristics, but they share a set of linguistic phenomena that work on the communication of the members of this environment with each other, and these dialects are old and died, wheras some of them live next to classical, each dialect has a set of common characteristics, The dialectical division is due to the feeling of the place of the one region, that they speak in a way that differs from the image that the inhabitants of the neighboring region walk in, and the dialects of speech in the Arab countries still retain ancient elements that were common in the dialects of Arabs before Islam, as they adhered to many of the