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

Elastic electron scattering form factors, charge density distributions and charge,neutron and matter root mean square (rms) radii for P24PMg, P28PSi and P32PS nuclei arestudied using the effect of occupation numbers. Single-particle radial wave functionsof harmonic-oscillators (HO) potential are used. In general, the results of elasticcharge form factors showed good agreement with experimental data. The occupationnumbers are taken to reproduce the quantities mentioned above. The inclusion ofoccupation numbers enhances the form factors to become closer to the data. For thecalculated charge density distributions, the results show good agreement withexperimental data except the fail to produce the hump in the central region for P28PSinucleus.

Abstract

Business organizations are using the technological innovations like cloud computing (CC) as a developmental platform in order to improve the performance of their information systems. In that context, our paper discusses know-how in employing the public and private CC to serve as platforms to develop the evaluation system of annual employees' performance (ESAEP) at Iraqi universities. Therefore, we ask the paper question which is “Is it possible to adopt the innovative solutions of ICTs (Like: public and private CC) for finding the developmental vision about management information systems at business organizations?”. In addition, the paper aim

While traditional energy sources such as oil, coal, and natural gas drive economic growth, they also seriously affect people’s health and the environment. Renewable energies (RE) are presently seen as an efficient choice for attaining long-term sustainability in development. They provide an adequate response to climate change and supply sufficient electricity. The current situation in Iraq results from a decades-long scarcity of reliable electricity, which has impacted various industries, including agriculture. There are diverse prospects for using renewable energy sources to address the present power crisis. The economic and environmental impacts of renewable energy systems were investigated in this study by using the solar pumpi

The Ceramic was a part from the humanitarian production that masseure the development and promotion of the Nations through decades. The Ceramic development involve wide and more techniques. One of these techniques that appear through the developmental centuries, the ( Alkaro Ceramic )technique, this technique depended the simplicity that comitted on religions thoughts through their development and its origin, so it had connected with these religions thoughts and had transmitted to the differnt Nations and they development in it to stay as a connection to the original key although its a way to keep them from adoption a new path. The tracker of the Ceramic fine art through its modernal level could knew and touched the Enormons transformati

Global Navigation Satellite System (GNSS) is considered to be one of the most crucial tools for different applications, i.e. transportation, geographic information systems, mobile satellite communications, and others. Without a doubt, the GNSS has been widely employed for different scientific applications, such as land surveying, mapping, and precise monitoring for huge structures, etc. Thus, an intense competitive has appeared between companies which produce geodetic GNSS hardware devices to meet all the requirements of GNSS communities. This study aims to assess the performance of different GNSS receivers to provide reliable positions. In this study, three different receivers, which are produced by different manufactur