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

The research includes the synthesis and identification of the mixed ligands complexes of M+2ions in general composition[M(Asn)2(SMX)] Where L- Aspargine (C4H8N2O3)symbolized (AsnH) as a primary ligand and Sulfamethoxazole(C10H11N3O3S) symbolized (SMX) as a secondary ligand. The ligands and the metal chlorides were brought in to reaction at room temperature in(v/v) ethanol /water as solvent containing NaOH. The reaction required the following [(metal: 2(Na+Asn-): (SMX)] molar ratios with M(II) ions, Where: M(II)=Mn(II), Co(II), Ni(II), Cu(II), Zn(II), Cd(II) and Hg(II). The UV–Vis and magnetic moment data revealed an octahedral geometry around M(II), The conductivity data show a non-electrolytic nature of the complexes. The antimicrobial a

The study aimed to evaluate the antimicrobial activity using different concentrations of aqueous and alcoholic extracts of dried lemongrass leaves. Chemical phytochemical tests were performed for aqueous and alcoholic extracts of lemongrass. Antimicrobials activity was tested using agar disc diffusion method against Escherichia coli and Staphylococcus aureus. The results of the study showed that the aqueous extract of dried lemon leaves was highly effective (P≤0.05) against S. aureus, as the inhibition diameter was 22 mm for 50 dilution, while the inhibition diameter decreased to 15 mm for concentration 100. As for the alcoholic extract only, the diameter of inhibition decreased significantly (P≤0.0

Abstract

                 This research aims to define the roles of auditors by clarifying the concept and risks of cyber security in protecting information and financial data in economic units. Najaf, Babylon and Karbala, then the results were analyzed and the results were presented and analyzed to show that adopting cyber security improves the quality of reports Finance through what it achieves in displaying information with credibility and transparency, in a way that suits the needs of users, and cyber security has a role in managing economic resources more effectively to obtain benefits that would have been lost in the event of an

The path and its nodal purposes
Abstract
This study has come to indicate the doctrinal purposes of faith in this path، It was composed of an introduction and four demands، as follows:
The first requirement: the intentions of distinguishing between the ranks of people according to divine justice، as those who pass by him are different. Some of them are safe by his work، surviving from the fire، and some of them are not peace، he falls into the fire of Hell، and all of them are different in their ranks in a manner consistent with the justice of God Almighty and the works they have given themselves.
The second requirement: the purposes of divine mercy in honoring the Prophet and his nation on the path and embodying their

Attention increased to the topic of academic accreditation by the university as a modern philosophy by which to improve its performance and provide high-quality education. Universities and colleges in general and Iraqi universities and colleges in particular have begun interest in accreditation and desire to get it. So starting from the pursuit of the Administration and Economics College / Baghdad University in obtaining accreditation of Association to Advance Collegiate Schools of Business (AACSB) The research is present which aims to determine the level of application (AACSB) International standards at the College of Administration and Economics / Baghdad University in preparation to get its accreditation in the future. Researc

Background: Denture fracture is one of the most common problems encountered by the patients and prosthodontists. The objective of present study was to evaluate the transverse strength of nylon denture base resin repaired by using conventional heat polymerized, autopolymerized and visible light cure {VLC} resins, surface treatment that used for repair and adjustment of insufficient nylon denture bases and in case of addition of artificial teeth. As these corrective procedures are common chair side procedures in dental clinic. Materials and methods: One hundred twenty nylon specimens were prepared by using metal patterns with dimension of (65x10x2.5 mm) length, width, and thickness respectively for transverse strength test while for tensile b

A new series of metal ions complexes of VO(II), Cr(III), Mn(II), Zn(II), Cd(II) and Ce(III) have been synthesized from the Schiff bases (4-chlorobenzylidene)-urea amine (L1) and (4-bromobenzylidene)-urea amine (L2). Structural features were obtained from their elemental microanalyses, magnetic susceptibility, molar conductance, FT-IR, UV–Vis, LC-Mass and 1HNMR spectral studies. The UV–Vis, magnetic susceptibility and molar conductance data of the complexes suggest a tetrahedral geometry around the central metal ion except, VOII complexes that has square pyramidal geometry, but CrIII and CeIII octahedral geometry. The biological activity for the ligand (L1) and its Vanadium and Cadmium complexes were studied. Structural geometries of com