Abstract

          The research aims to determine the nature of the Iraqi market in terms of banking financial stability and the extent impact of the operational efficiency on it, Accordingly, chosen 15 relational banks were chosen as an intentional sample that could represent the Iraqi banking system for the period 2010-2020. The operational efficiency variable was measured according to the data envelope model, and banking financial stability used  CAMELS model which includes five indicators (capital adequacy, asset quality, management quality, profitability, and liquidity), so for testing the research hypotheses used the random regression model by adopting the S

The aim of the research is to determine the impact of profit management practices on the quality of profits through the use of flexibility in determining accounting methods and practices profit information is one of the most important information that concerns current users in general and observing users in particular. Some corporations managements manipulate the results of the company's profit or loss (income statement) and financial position statement with multiple reasons, including capital market motivations to raise their share prices in the stock market and attract investors, and on the other hand the motives of funding and borrowing loans, and the use of the flexibility in accounting policies and estimates to change the in

In The Name of Allah Most Gracious Most Merciful

It is no secret to everyone that the endowment is an important nucleus for the prosperity of Islamic civilization, especially in the fields of education, health, economy, and defensive military actions that fall within the door of jihad, and so on. Al-Ashraf, Qom Al-Quds, Cairo, and other parts of the Islamic world. What we will see in the research.

According to the current situation of peroxidase (POD), the relevant studies on this enzyme indicated its importance as a tool in clinical biochemistry and different industrial fields. Most of these studies used the fruits and vegetables as source of this enzyme. So that in order to couple the growing requirements for POD with the recent demands for reduc-ing disposal volume by recycling the plant waste, the aim of the present study was to extract POD through management of municipal bio-waste of Iraqi maize species. A simple, green and economical method was used to extract this enzyme. Our results revealed that maize cobs are rich sources of POD, where the activity of this enzyme was found to be 7035.54 U/g of cobs. In pilot experiments thi

One of the concerns of adopting an e-voting systems in the pooling place of any critical elections is the possibility of compromising the voting machine by a malicious piece of code, which could change the votes cast systematically. To address this issue, different techniques have been proposed such as the use of vote verification techniques and the anonymous ballot techniques, e.g., Code Voting. Verifiability may help to detect such attack, while the Code Voting assists to reduce the possibility of attack occurrence. In this paper, a new code voting technique is proposed, implemented and tested, with the aid of an open source voting. The anonymous ballot improved accordingly the paper audit trail used in this machine. The developed system,

Machine learning (ML) is a key component within the broader field of artificial intelligence (AI) that employs statistical methods to empower computers with the ability to learn and make decisions autonomously, without the need for explicit programming. It is founded on the concept that computers can acquire knowledge from data, identify patterns, and draw conclusions with minimal human intervention. The main categories of ML include supervised learning, unsupervised learning, semisupervised learning, and reinforcement learning. Supervised learning involves training models using labelled datasets and comprises two primary forms: classification and regression. Regression is used for continuous output, while classification is employed