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

In this paper, wireless network is planned; the network is predicated on the IEEE 802.16e standardization by WIMAX. The targets of this paper are coverage maximizing, service and low operational fees. WIMAX is planning through three approaches. In approach one; the WIMAX network coverage is major for extension of cell coverage, the best sites (with Band Width (BW) of 5MHz, 20MHZ per sector and four sectors per each cell). In approach two, Interference analysis in CNIR mode. In approach three of the planning, Quality of Services (QoS) is tested and evaluated. ATDI ICS software (Interference Cancellation System) using to perform styling. it shows results in planning area covered 90.49% of the Baghdad City and used 1000 mob

       Diesel generators are used in various locations throughout Baghdad city, central Iraq, when the public electricity  power is in outage. The main purpose of the current research is to investigate possible changes in certain biochemical parameters in the blood of operators of diesel generators in different locations Baghdad city, at both Rusafa and Karkh sides. The workers were divided according to the number of working years.

       Serum urea, creatinine, alkaline phosphatase (AlP), aspartate aminotransferase (AST), alanine aminotransferase (ALT), albumin, total serum bilirubin (TSB), and glomerular filtration rate (GFR) were analyzed in samples from forty wo

 Özet

        Dünyanın muhtelif yerlerinde yaşayan, farklı din, kültür ve etnik gruba mensup olan insanlar arasında nazar inancının mevcut olduğu bilinmektedir. Nazar inancı İslam dinine inananlar arasında olduğu gibi farklı semavi ve gayri semavi dinlere inanan insanlar arasında da mevcut olduğu çeşitli pratik ve uygulamalardan tespit edilebilir. İnsanlar, nazara gelmemek için çeşitli yollara başvurmaktadırlar. Kötü nazarlı insanlara karşı her zaman bir korku, rahatsızlık ve çekingenliğin var olduğu söylenebilir. Dolayısıyla birçok insan, nazara ve başına kötü bir şeyin gelmemesi için söz konusu nazarı kötü

هدفت الدراسة إلى استخدام مقاييس الدافعية العقلية وعلاقتها باكتساب بعض مفاهيم السلامة المرورية لتلاميذ الصف الخامس الابتدائي , واستخدمت الباحثتان المنهج الوصفي بأسلوبي المسح والعلاقات الارتباطية لملاءمته لطبيعة البحث , إذ تكونت عينة الدراسة من (75) تلميذ وتلميذه من تلاميذ مدرسة فدك الابتدائية الأهلية , إذ قامت الباحثتان بأستخدام مقياس الدافعية العقلية والمكون من (25) فقرة  وأختبار تنمية بعض مفاهيم السلام

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The research deals with the statement of the importance of unanimous in Islamic Sharia in terms of being the third source of Islamic legislation after the Holy Qur’an and the Sunnah of the Prophet, and the extent of interest of the scholars of interpretation in it, and those who took great interest in mentioning what was agreed upon in every site that necessitated mentioning its issues within, or mentioning an event that has encountered an unanimous, and in various sciences, to extract and extrapolate Sharia rules when these rules are lost in the texts, because it is based on them and derived from them. Among these distinguished scholars is Muhammad bin Jarir al-Tabari. Besides, the research discusses in

The research aims to determine the effectiveness of auditing in light of the relationship between the governance of investment policy and the cost of debt in companies listed on the Iraqi Stock Exchange. The problem of the research is to raise the question about the effect of the governance of investment policy and the cost of debt on the effectiveness of auditing and auditors. During the research, the most important of them were: the existence of an impact relationship on the effectiveness of auditing through the relationship between the governance of investment policy and the cost of debt. The companies listed in the Iraqi Stock Exchange lack an effective proposed guide or framework dealing with the governance of investment policy desp

      Political Discourse Analysis is an important linguistic study approach used by politicians to gain people support. The present paper sheds light on the figures of speech  of emphasis in the televised debate between the two presidential elections candidates, Emmanuel Macron and Marine Le Pen and the distinctive effect they add to the political discourse to win general public support as well as the presidential elections.

       The present paper provides a rudimentary definition and an analysis of the terms “discourse” and “political discourse” and traces the significant role played by politically directed televised Media and internet to support political pa