The purpose of this study is to investigate the effect of credit risk indicators on the Arab Gulf countries' banks Profitability over the period of 2015 to 2017.  The banking credit risk was calculated using non-performing loans ratio affecting banks profitability indicators like net income and by using fixed effect and random effect model analyses, the study found that increasing in non-performing loans ratio will decrease the net income in gulf banks, the study also found that personal loans represent the largest share of loans granted in gulf banks. Also, the study recommends the importance of developing the capabilities of credit departments in commercial banks in dealing with bad loans, and studying the financial statem

This research is aiming  to analyze the impacts of the current budget in Iraq by using  the Government Finance Statistics Manual (GFSM) , the research is based on hypothesis: (There is an impact on the using of the Government Finance Statistics Manual (GFSM) In public budget in Iraq) .This hypothesis was demonstrated by using the questionnaire, a number of conclusions were reached, the most important being the lack of terminology adopted in the government accounting system and the Iraqi financial and accounting manual as a result of their adoption of the monetary basis for the lack of accounting terminology that meets t

Sustainable development is launched through the interaction between the economy and natural resources and preserving them from exhaustion as well as the efficient management of natural and social resources and includes a diversified economic condition and thus is the focus of attention to the development of economic structures, which is intended to improve the level of human well-being by increasing its share in the necessary goods and services and their relationship With economic growth, which is the most important driver of economic transformation, because it reflects the ability of society and increasing its productive capabilities and investing in the optimal way Although the Iraqi economy is considered one of the diversified

Suffer most of the facilities of the high cost of inventory , which affects the high cost of the product and thus affects many administrative decisions , as well as suffer the facilities of the systems developed by the provisions of inventory control , and this problem is exacerbated in the construction sector where the inventory in the form of Construction spin of the Year for another it becomes difficult to control the cost effectively , and is the research problem in question follows: What are the implications of the use of the system in time inventory accounting system for the contracting company does kills Alrkaah to the provisions of the cost of inventory and what is the optimal approach to inventory control ? Find assumed

          The present art icle discusses the prob lems of understanding and translating the lingu istic and cult ural aspect of a foreign lite rary text. The article considers the trans lation process through the pr ism of cult ural orientation. In the process of transl ation, the nati onal cultural iden tity should be expressed to the max imum extent, through all me ans of expre ssion that include imagery and inton ation. In addi tion to the author's sty le, special atte ntion should al so be pa id to tro pes, phraseological uni ts, colloquial wo rds and dial&n

This study investigates the changes occurring in the province of Basra using geospatial methods and analyzes the variations in land surface temperature among the various types of land cover. For the months of July and December in the years 2013 and 2021, Landsat images were used in Landsat 8 OLI/TIRS, and satellite images were processed using ArcGIS 10.8 software. The study's categories for land use and land cover were generated through the application of supervised classification techniques, and the land surface temperature was calculated using data from a satellite sensor's brightness temperature. According to the study's findings, there has been an increase in urban areas (including barren land). From 2013 to 2021, a greater correlati

The research aims to apply the novel forward osmosis (FO) process to recover pure water
from contaminated water. Phenol was used as organic substance in the feed solution, while sodium
chloride salt was used as draw solution. Membranes used in the FO process is the cellulose
triacetate (CTA) and polyamide (thin film composite (TFC)) membrane. Reverse osmosis process
was used to treatment the draw solution, the exterior from the forward osmosis process. In the FO
process the active layer of the membrane faces the feed solution and the porous support layer faces
the draw solution and this will show the effect of dilutive internal concentration polarization and
concentrative external concentration polarization.
In th

This study appears GIS techniqueand remote sensing data are matching with the field observation to identify the structural features such as fault segments in the urban area such as the Merawa and Shaqlawa Cities. The use of different types of data such as fault systems, drainage patterns (previously mapped), lineament, and lithological contacts with spatial resolution of 30m was combined through a process of integration and index overlay modeling technique for producing the susceptibility map of fault segments in the study area. GIS spatial overlay technique was used to determine the spatial relationships of all the criteria (factors) and subcriteria (classes) within layers (maps) to classify and map the potential ar

This study is conducted to determine the activity of plant Vica faba and two isolated from arbuscular mycorrhizae fungi (A,B) in bioremediation of soil pollution by Nickel and Lead elements in north and south of Baghdad city. The results showed that the average of soil pollution by Nickel and Lead elements in north of Baghdad was less than the average of soil pollution in the south of Baghdad which recorded 29.0,9.0PPm and 42.0, 25.0PPm respectively. The results show that the isolate A from the polluted soil is more active from isolate B which isolate from unpolluted soil for bioremediation. Vica faba recorded more in accumulate the Lead element in shoot system which was 19.65PPm and in root system was 27.2PPm and for Nickel element 24.65

     In this study, Yogurt was dried and milled, then shaked with distilled water to remove the soluble materials, then again dried and milled. Batch experiments were carried out to remove hexavalent chromium from aqueous solutions. Different parameters were optimized such as amount of adsorbent, treatment time, pH and concentration of adsorbate. The concentrations of Cr6+ in solutions are determined by UV-Visible spectrophotometer.  Maximum percentage removal of Cr6+ was 82% at pH 2. Two equilibrium adsorption isotherms mechanisms are tested Langmuir and Freundlich, the results showed that the isotherm obeyed to Freundlich isotherm. Kinetic models were applied to the adsorption of Cr6+ ions on the adsorbents, ps