تلعب الاعتمادات المستندية دوراً كبيراً وخطيراً في التجارة الدولية باعتبارها إحدى أوسع أدوات الدفع انتشاراً في العالم سواءاً كان ذلك بالنسبة للمستورد أم للمصدر وتغطيتها للمخاطر المحتملة لكلا الطرفين، فهي تؤمن للمصدر استلام قيمة البضاعة بالكامل عند تنفيذها لشروط العقد، ويسمح للمستورد بعدم الدفع إلا بعد إتمام شحن البضاعة وتقديم المستندات المطلوبة واستلامها.

وتقوم المصارف التجارية المحل

The management of the overall quality (TQM)) of the philosophies that gained the attention of a large number of leaders and managers, practitioners and academics, as one of the prevailing management philosophies and desirable in the current period, is associated with the concept of quality itself, which shows the overall features and characteristics and attributes that related to the service and meet the needs of beneficiaries phenomenon and full, as was the concept of strategic performance with a significant level of interest from organizations because it is closely linked to the success of the organization in light of the changing competitive environment. These were the study in an attempt to see how a clear vision of the unive

The weakness of the central rule at the reign of Shah Sultan Hussain who is regarded as the last Shah who governed the Safawi state near to its falling at the hold of Afghan in 1722 which is the main and the real factor for the economic collapse. The tribes of trade have faced stealing and robbery actions which have been compressed to a very big extent. This action was not the responsibility of Shah alone,

This paper reports a numerical study of flow behaviors and natural convection heat transfer characteristics in an inclined open-ended square cavity filled with air. The cavity is formed by adiabatic top and bottom walls and partially heated vertical wall facing the opening. Governing equations in vorticity-stream function form are discretized via finite-difference method and are solved numerically by iterative successive under relaxation (SUR) technique. A computer program to solve mathematical model has been developed and written as a code for MATLAB software. Results in the form of streamlines, isotherms, and average Nusselt number, are obtained for a wide range of Rayleigh numbers 10³-10⁶ with Prandtl number 0.71

The study tackles the market orientation and the organizational learning as independent variables each included three sub-dimensions, and the variable of business performance as affiliated variable. These three variables have interacted to form the framework around which the study revolves. Since the banking sector has become an important part of which service sector is made, as well as it represents the basic pivot for the process of building and the development of the economies of countries, the Iraqi banking sector have been taken to be the sample of this study. A nonrandom sample of nine Iraqi banks was chosen, including four state banks (Al-Rafdain, Al-RaSheed, Industrial Bank, and Agricultural), and five private banks (Bagh

المُستلخص:

      يتناول هذا البحث موضوعاً يتركز في جانب تحديد مفهوم ومحتوى الإستراتيجية. وقد أشارت الأدبيات إلى عدد من المحاولات التي هدفت إلى تلمس مفهوم ومحتوى الإستراتيجية في منظمات الأعمال، غير أن تلك المحاولات- على الرغم من ندرتها- كانت تتسم بغلبة الأطر النظرية والتعبير عن المفهوم، بالإستناد إلى حوارات فكرية وإرهاصات ذات علاقة بمفهوم ومحتوى الإستراتيجية.

&

The research amid to measure the extent of the Suggested procedures of the internal control in accordance with the updated COSO framework in improving the procedures for internal control work in Iraqi oil companies. As the research problem was represented in suggesting procedures for internal control according to the updated COSO framework and finding out the relationship of correlation and influence between the suggested procedures and the internal control procedures that are done in the Iraqi oil companies. The research followed the quantitative approach to handling and analysing data by designing a Questionnaire to represent the research tool for collecting data. The study population was represented in the Iraqi oil companies,

 The researcher tried to show the importance of using environmental taxes as an effective economic factor for reducing contaminators resulting from cars exhausts, and presenting a suggested pattern for  environmental taxes as a nucleus and a starting point for a wider implementing of environmental taxes in Iraq.                                                                      &nbs

تضمن البحث التعريف بالإمام البزازي، وحياته العلمية، ومشايخه، وتلامذته، ومؤلفاته، ووفاته، وأربعة مسائل مختارة من ترجيحاته في الحدود والجنايات، والإمام محمد بن محمد بن شهاب بن يوسف (ت827هـ)، يُكنَّى بالكَردَرِيِّ الحنفي الخوارزمي الشهير بالبزَّازي، ويُنسب إلى كَرْدَر، وقد عرض في كتابه كثيرًا من كتب الحنفية، وذكر الكثير من آراء علمائهم مع تعرضه لبعض آراء المذاهب الأخرى. ولم يعتمد على التعريفات اللغوية والاصط