Bank credit  function plays an important role in realizing the targets of commercial banks , so that the credit dominate the most of assets for these banks , also the credit contribute by bigger share of operational income for these banks .Bank credit faces

high challenge that it is bank credit risks which hinder realizing goals of bank credit . the researcher discover that in spite of the international accounting standards assured that it  is necessary to disclose about risks related assets, which include bank credit, and also disclosure about fund which specified to face probable loss for this credit , but the recent disclosure about bank credit risks and its provision indicate that it faces sever defect which hinder

  The study (Quality in the Industrial Products Designs and its Reflection on Achieving Competitive Advantage) focused on developing the products in a way that satisfies human desires through the impact of technology on products design systems and performance enhancement. The study question is: how to effectively achieve quality in industrial products designs that influences competitiveness? The aim of the research is to show the design contexts for the product and its reflection on competitiveness. The study is limited to (LG) products in 2017-2018. The results and conclusions reached at by the researcher are included in the study.
The sample models adopted contexts, forms and relational relations transcending traditional contex

Performance measurement is considered one of the most important issues in

Measuring performance effectiveness in the educational institutions by maintaining balance among quantity measurable factors. They can be financial or non‐financial factors. Consequently they reflect decisive factors in the success of educational institutions and determining suitable standards and dimensions for their activities and giving it proportional importance. Adopting the idea of Balanced Score Card as one of the modern administrative techniques and methods by educational institutions assists in the development of administrative work, adjusting the performance in addition to achieving comprehensive standard and development of educational universit

The aim of the research is to identify the methods of achieving mental health from an Islamic perspective by using an analytical approach. The methods that were explained: strengthen the spiritual side to control the motives and emotion s overcome the whims of the soul, fear of God and treat mental illness from an Islamic point of view by recognizing self, assurance, foresight, learning and acquiring new trends. Conclusion: we can achieve mental health by optimism, not despair, the compatibility of the Muslim with himself and with others, Consistency, emotional balance, and patience in difficult situations. Islam has attributes that make an individual feels    psychological security. Thus, all these elements achiev

Differences in transversal sections and activities of geomorphological operations led to forming geomorphological shapes as river turns and river isles in watercourse in the area of study. The study showed three river turns that are Sindia turn with length 4723m, turn wave 3599 average width 267.6, Zanbour turn length 11374m, turn wave 7110 average width 307.5m,and Dojama turn with length 5876m, turn wave 4982m average width 313.4m. This difference is caused by the activity of erosion and sedimentation that led to the appearance of the length rivers turn.
The study showed that the turn of Dojama is the only corresponding turn, whereas the phenomena of corresponding never appeared in other turns in the area of study. The study also sho

The research aims at defining the level of the school environment and the social adjustment of the sample due to the sex and the relation among them. The two researchers have stated the school environment scale counting on the theoretical background and previous studies. As for the social adjustment scale, the researchers have used the scale of (Al-Kindy, 2001) and the school environment scale is implicated on (112) students. The schools and the students were elected in a random way. Whereas the social adjustment scale is implicated on (30) teachers in order to know their ratio of the student's adjustment. The results have appeared the satisfaction of the students on the private school environment within their school aspects (the directo

The aim of this research is to estimate the area unit function of productivity for the potato crop in Anbar province for the autumn season (2008 / 2009) Anbar province has been chosen as an applied model for the study due to its well known in cultivating potato crop , and the data were collected through a random sample about (10%) from the study society with a (150) farmers,  The results indicated that the double logarithmic formula was the best representative of the relationship between crop productivity and independent variables (quantity of potato tubers , quantity of herbicides stuffs, quantity of fertilizer , hours of mechanical labour

The research aims to shed light on the recent experience in the Iraqi business environment, which is the experience of the merger. To evaluate a recent experience in an important sector of the Iraqi business sectors, namely the industrial sector to enable decision-makers to review that experience to judge the extent of its success and address some of the lapses that experience that by measuring synergies can be judged on the success of the merger experience or not. The research community is the governmental industrial sector. The research sample included six cases of merger (14) companies before the merger. The Holt method was used to predict the net sales and total cost values ​​before the merger as if it were not merged. Th

The main purpose of this research aims to measure the role of banking strategies marketing in achieving competitive advantage within a sample of Iraqi private banks, and in order to achieve this purpose,  the researcher depend on number of sober research approaches which consisted of descriptive, analytical and practical methodologies, to strengthen concepts addressed by the research, size of the sample was (56) individuals which makes up the senior leadership represented (Chairman and members of the Board of Directors, Commissioners and their assistants and department heads) while the primary tool for research (questionnaire), which has been designed based on a number of solemn scientific metrics, after adapted these metrics commen