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

A fixed firefighting system is a key component of fire safeguarding and reducing fire danger. It is installed as a permanent component in a structure to protect the entire or a portion of the building and its contents. The study aims to review the previous studies that deal with the evaluation of fire safety measures and their use in resolving problems associated with fire threats in buildings. For this reason, a number of previous studies in this field were reviewed compared with the NFPA code. The findings revealed that regulatory developments over the last several decades had created an atmosphere conducive to innovation. This has resulted in a growth in the number of fixed firefighting system types now obtainable. Th

The investigation of machine learning techniques for addressing missing well-log data has garnered considerable interest recently, especially as the oil and gas sector pursues novel approaches to improve data interpretation and reservoir characterization. Conversely, for wells that have been in operation for several years, conventional measurement techniques frequently encounter challenges related to availability, including the lack of well-log data, cost considerations, and precision issues. This study's objective is to enhance reservoir characterization by automating well-log creation using machine-learning techniques. Among the methods are multi-resolution graph-based clustering and the similarity threshold method. By using cutti

Knowledge of the distribution of the rock mechanical properties along the depth of the wells is an important task for many applications related to reservoir geomechanics. Such these applications are wellbore stability analysis, hydraulic fracturing, reservoir compaction and subsidence, sand production, and fault reactivation. A major challenge with determining the rock mechanical properties is that they are not directly measured at the wellbore. They can be only sampled at well location using rock testing. Furthermore, the core analysis provides discrete data measurements for specific depth as well as it is often available only for a few wells in a field of interest. This study presents a methodology to generate synthetic-geomechani

The research study is important since it establishes predicted rates for various nervous system functional indicators.In terms of performing the skill of Dribbling in basketball for young players in Baghdad Governorate in order to reach scientific results that serve researchers, coaches, and players uniformly. The study's goal is to create predictive equations for specific functional indicators of the nervous system in relation to the Dribbling skill performance of young basketball players in Baghdad Governorate. The researchers used a descriptive approach with a survey method on (8) youth basketball league clubs in Baghdad Governorate for the 2022-2023 sports season, totaling (96) players . Three tests were used to measure the nervous sy

Myriophyllum spicatum distribution in Al-Burgga marsh, Hor Al-Hammar was described in relation to some of the physical-chemical properties for its habitat (water depth, light penetration, water temperature, water salinity, pH, dissolved oxygen, Ca+2, Mg+2, reactive NO2=, reactive NO3-1, and reactive PO4-3) during 2011, seasonally. CANOCO ordination program (CCA) was used to analyse the data. Its vegetation cover percentage was with its peak at summer, its value was 90 %, while the lowest value was 20 % in winter. Statistically, Positive relationships for WT, sal., Ca+2, Mg+2, reactive NO2=, reactive NO3-1, and reactive PO4-3 with the vegetation cover percentage were observed. While, negative relationships for WD, pH, and DO with the ve

The Department of Art Education in the College of Fine Arts is one of the educational institutions that aims to prepare teachers specialized in teaching art education in secondary schools and other educational institutions, which forces those in charge of preparing the curricula for this section and developing it, taking into account the rapid scientific and technological development. And the subject (Music Appreciation) is one of the subjects taught for the third grades in Art Education departments, and through the exploratory study carried out by the researcher it became clear to him that the Faculties of Fine Arts agreed to define their educational objectives and outputs in the subject (Music Appreciation) in Art Education departments

This study tackles the contribution of the environmental audit in achieving the sustainability of the environmental balance in the Sudanese business environment. The study aimed at clarifying the role of environmental auditing in supporting sustainable development, and to recognize the role of environmental audit in urging businesses to abide by environmental protection. It also shows how effective the environmental audit reports are, in providing the reliable data for the concerned authorities, in order to use it in making the decisions that would help in the sustainability of the environmental balance. To achieve the goals of the study, a questionnaire was developed and distributed to the registered chartered accountants in Sud