Banks are considered the main basis of financial sector ,so they must be submitted to sound and strict regulatory system and so as to ensure their operations and according to instructions and regulations , in order to maintain the integrity of the banking sector and financial sector in general .One of the importance regulatory tools that are adopted by the Iraqi Central Bank to control over the banks an financial and periodic statements that are provided by the banks in accordance with planned schedules .The financial statements of the banks must reflect clearly and accurately financial situation and the result of their activities during the period in which they represent to achiveing its purposes.So it has the goal of Search is statemen

Purpose – measure the relationship between operation management strategies as an independent variable on the customer's delight as an approved variable.

Design/methodology/approach – The research sample vocabulary included sales representatives and customers of the researched markets at a rate of (100%). The recovery rate is (95) Customers and (95) delegates for the products for the factory in neighbourhood (Banooks and Karrada ) regions were randomly chosen from an open community in these two residential areas. Statistical methods were used (arithmetic media, standard deviations, t-test,  correlation coefficient (Horst), simple regression analysis).

Findings – The people in charge of the factory management nee

A critics ,Shugaa Muslim Al-Aany, has specific critical principles in his branch
classifications for the type of the novel that is linked with its sources and what is adopted
of critical approaches and curriculums. The novel by its type as a literary one has
occupied Al-Any's critical importance very much ,he has divided it historically according
to its historical development ,the impact of dr.Abd Al-Muhassen Tha Badr's divisions on
Al-Any cannot hidden.
In his speech about the origin of novel and story art generally , Al-Any becomes
between the acknowledgement of the affect of Al-Mgma in rising of this art and denied its
affect at last. He has classified the novel also as a stylistic classification:(an impression

Abstract
The aim of the study is to study the relationship between strategic orientation and organizational performance. The strategic direction is the main purpose for which the organization is found. Therefore, it is the main engine for all the activities and tasks that the institution can carry out to achieve its objectives within the environment in which it operates. ,. The research problem was formed by several questions to determine the level of the strategic direction and the nature of its relationship with organizational performance in the Iraqi Ministry of Defense / Inspector General's Office as the field of application to answer. The sample was selected by a sample of 60 individuals, department managers, And the que

This research is concerned with qualitatively studying the history of an ancient family, one of the most prominent noble, Alawite families, that assumed the position of the Student Union for the Alawite Supervision in the city of Nishapur in Khorasan during the centries (4-6 H./ 10-12 A.H.). Thus, the research aims to investgate the historical news, and the outstanding Zubarah figures who experience the supereme the religious, historical and scientific position in Khorasan generally and Nishapur particularily. It further aims at arriving at the true meaning of the name Zubarah, and to whom it was called, and the extent of this family’s affiliation to the noble Alawi House, and how they moved to live and settle in the cities of the East

Abstract
This research deals with studying and analysis of a poetic group under the
title (Trees behind fence) of the great poet Dr. Ahmed Sulaiman AlAhmed
who is the some of the Shek , Sulaiman Al-Ahmed who is the linguist - poet
and famous jurist member in the Arabic scientific assemble in Damascus and
brother of the great poet Badawi Al-Jabal. This poetic group include two big
poetic legends : the first one is (Trees behind fence , ) which include one
hundred and eighty four line and the second one ( AZ-Mebadia ) which is
consists of one hundred and seventy eight line, both of them from the (Al-
Camil ) meter which is free rhyme which bears a many meaning and pictures
and just the great poet composite the

Electrocoagulation process was employed for the treatment of river water flows in Iraq. In this study, a batch Electrocoagulation process was used to treat river water taken from Al - Qadisiyah water treatment plant. electrolysis time, voltage and inter-electrode spacing were the most important parameters to study . A statistical model was developed using the RSM model. The optimum condition after studying the parameter effect the process was 1 cm separating, 30 volts . The RSM model shows the ideal condition of removal for both the TSS and turbidity at 1 cm, 20 volts and 55 min.

 The search aims to clarify pollution to negative effects on environment and to an increasing in the dangerous polluted materials that discharged out these factories. To make active procedures in order to limit the environmental pollution.   

 The search problem came from an assumption which has the researched factory is suffering from the lack of applying the international specification      ( ISO 14004 ). The research problem assimilated by these questions:

1. What is the level or organization in thinking of environmental system according to ISO 14004 .
2. What are the requirements used in researched factor

Biodegradation is utilizing microorganisms to degrade materials into products that are safe for the
environment, such as carbon dioxide, water, and biomass. The current study aims to isolate and characterize
bacteria with polyethylene terephthalate (PET) degradation ability isolated from Shatt al-Arab water and
sewage from Basra, the bacteria were identified as Klebsiella pneumonia. According to the findings, the
isolates showed a highly significant difference in degradation of PET (24% during 7 days) and the percent of
degradation increased to 46% at 4 weeks compared to the control. The study also involved determining the
optimum temperature of K. pneumonia growth, which was 37°C, while the preferred