Documentary Credit passes through many practical phases starting from Opening credit and matching documents and payment of the amount of credit……etc.  It is worthy to mention that there are several aspects that are varied and differed from Bank to another one which can offer Competitive Advantage for the bank …This will be shown in this research.

For the purpose of achieving the objective of this research within the theoretical aspect, the researcher had seen and briefed several books and researches which are mainly related to the subject of the research.

As for the practical aspect, has included Questionnaire which included many questions that are fit and suitable to the hypotheses.

Research sample has

A cost-effective and efficient detector was created to conduct thorough turbidimetric measurements by reaction of Co (II) ion with calcium ferro cyanide to form bright green particulate, using the method of continuous flow injection analysis, the use of NAG-5SX1-1D-SSP Analyzer in determining cobalt (II) ion in a test for the validity of the new design. The NAG-5SX1-1D-SSP Analyzer is composed of five irradiation sources of white snow leds having the diameter of 10 mm with one solar cell of 55 mm length, 13.5 mm width. Using a selector switch to select the optimum voltage to be used which was 2.7 VDC. Under conditions of optimization, cobalt (II) ion was determined at 0.005–20 mmol. L–1(n = 23) while linearity dynamic range 0.005–7 mm

Lead-acid batteries have been used increasingly in recent years in solar power systems, especially in homes and small businesses, due to their cheapness and advanced development in manufacturing them. However, these batteries have low voltages and low capacities, to increase voltage and capacities, they need to be connected in series and parallel. Whether they are connected in series or parallel, their voltages and capacities must be equal otherwise the quality of service will be degraded. The fact that these different voltages are inherent in their manufacturing, but these unbalanced voltages can be controlled. Using a switched capacitor is a method that was used in many methods for balancing voltages, but their respons

This research is a critical methodological  study deals with some Quranic verses abrogative,abrogated.

by Ibn al-Jawzi (may Allah have mercy on him) in his book (Tafseer Zad al-Maseer) inin Surah Al-Baqara the  in the holy Quraan.

In recent years, the need for Machine Translation (MT) has grown, especially for translating legal contracts between languages like Arabic and English. This study primarily investigates whether Google Translator can adequately replace human translation for legal documents. Utilizing a widely popular free web-based tool, Google Translate, the research method involved translating six segments from various legal contracts into Arabic and assessing the translations for lexical and syntactic accuracy. The findings show that although Google Translate can quickly produce English-Arabic translations, it falls short compared to professional translators, especially with complex legal terms and syntax. Errors can be categorized into: polysemy,

Aims: This study aims to compare patients’ complaints and problems of wearing complete dentures.
Methodology: The sample included 40 Iraqi patients who are wearing complete dentures from about five years ago. They
were selected randomly with a age range between (55–65) years. The questions asked to the patients were listed according
to the recent classification of post-insertion problems.
Result: The results showed that the percentage of patient's complaint from adaptation problems (62.1%) was higher than
looseness problems (61.3%) and discomfort problems (39.3%) as followed.
Recommendation: Dentists need thorough knowledge of anatomy, physiology, pathology and psychology. The assessing
of the psyche and emotions

Abstract

This study aims to identify the empathy of University Students, as well as the significant differences in sympathy in terms of gender and specialization. To achieve the aims of the study, a scale of empathy was administered to a sample of (450) students collected randomly from Baghdad university. The results showed that the study sample has a level of empathy. There is a significant difference between males and females in empathy, in favor of the female students. There is no significant difference in empathy in terms of specialization (scientific, humanities), and the interaction between males and females. The study came out with a number of recommendations and suggestions. 

The biosorption of Pb (II), Cd (II), and Hg (II) from simulated aqueous solutions using baker’s yeast biomass was investigated. Batch type experiments were carried out to find the equilibrium isotherm data for each component (single, binary, and ternary), and the adsorption rate constants. Kinetics pseudo-first and second order rate models applied to the adsorption data to estimate the rate constant for each solute, the results showed that the Cd (II), Pb (II), and Hg (II) uptake process followed the pseudo-second order rate model with (R2) 0.963, 0.979, and 0.960 respectively. The equilibrium isotherm data were fitted with five theoretical models. Langmuir model provides the best fitting for the experimental results with (R2) 0.992, 0