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 aims of this study to diagnose the role of the (relationship and impact) Academic driving practices dimensions (model the way, inspire a shared vision, challenge the process, enable others to act, encourage the heart ) in the activation of human capital (investment and development) for (knowledge, skills, expertise, creative and training capabilities) in a sample of university professors in Baghdad city(Baghdad University, Al Mustansiriya University, University of Technology). (367 )samples were distributed to (232 at the University of Baghdad, 97 at Al-Mustansiriya University and 38 at the University of Technology). The goals of descriptive analytical method research have been used, questionnaire has been a main tool for dat

Cowpea is a very important legume in Nigeria that is being utilized to Substitute high-cost animal protein for low-income people. The knowledge of some physical properties of various moisture contents is of utmost importance in the design of its handling and processing equipment and machinery, which is the aim of this work, which studied the physical properties of IT99K-573-1-1 (SAMPEA14) variety of Cowpea within 8.77 to 21.58 % db moisture content. The properties studied include Major, Intermediate, and Minor diameters, Sphericity, Surface area, Specific gravity, Volume, Bulk density, 50-tap density, 100-tap density, 1250-tap density, seed mass, Angle of repose, Geometric mean diameter, and Arithmetic mean diameter. The

the physical paraneters of oxadizole derivaties as donor molecules have been measured the charge transfer and methanol as solvent have been estimated from the electonic spectra

The world is confronted with the twin crisis of fossil fuel depletion and environmental degradation caused by fossil fuel usage. Biodiesel produced from renewable feedstocks such as Jatropha seed oil or animal fats by transesterification offers a solution. Although biodiesel has been produced from various vegetable oils such as Jatropha seed oil, the reaction kinetics studies are very few in literature, hence the need for this study. Jatropha curcas seed oil was extracted and analyzed to determine its free fatty acid and fatty acid composition. The oil was transesterified with methanol at a molar ratio of methanol to oil 8:1, using 1% sodium hydroxide catalyst, at different temperature

This research was conducted to study the feasibility of using fruit peels as biosorbent for removal of Pb⁺², Cu⁺² and Zn⁺² ions from simulated wastewater. A waste biomass of Pomegranate Peel or Punicagranatum L. (P. granatum L.) was chosen as neutral biosorbent in this study.Fourier transformation infrared (FTIR) was used to characterize the surface of PGP, the results confirm that amino, carboxylic, hydroxyl and carbonyl group on the surface of PGP. Different parameters such as initial concentration range between (25-200) mg/L, pH (3-7), contact time (1-2) hour, amount of sorbent (0.1- 4) gm, agitation speed range (200- 500) rpm and temperature (25- 50^oC), influencing the sorp