Is the subject of environmental analysis of the important issues that should occupy the attention of the departments of banks in general and banks in particular, the research sample, regardless of their size and the nature of its activity, So if the current era and witnessing rapid developments and changes, making the banking environment is more complex and interconnected than ever, And it became not possible for banks to be aware and understand the external environment variables without an analysis of the various constituent elements and influential heavily in its financial and administrative,Therefore research aims to find out the relationship between the external environment and banking facilities analysis application on the Rafidain

This research aims to clarify the advantages of using the regression method as analytical procedure in the tax audit to reducing the examination cost , time, effort, human and material resources, and represents an applied study in the General Commission of taxes. In order to achieve its objectives the research has used in the theoretical side the descriptive approach (analytical), and in the practical side regression method has been applied to the research sample represented by the soft drinks company that is subject to the tax settlement for the year 2014, where the value of sales has been verified by using the regression method without conductinga comprehensive examination. The most important results of the research indicate that the r

A total of 722 algal taxa are recorded in Diyala River by different authors. Most of the identification algae belong to three Divisions: Bacillariophyceae (367, 50.8%), Chlorophyceae (179, 24.8%), and Cyanophyceae (126, 17.5%).

Abstract

              The current research sought to demonstrate the effect of material flow cost accounting on reducing products through the application of material flow cost accounting technique, which works on the optimal utilization of materials and energy and the reduction of environmental impacts.The research aims to clarify the knowledge foundations for material flow cost accounting, in addition to studying the material flow cost accounting technique that helps reduce the cost of products and make them environmentally friendly. To achieve this, the research relied on the descriptive approach with regard to the theoretical aspect of the resea

This study deals with the estimation of critical load of unidirectional polymer matrix composite plates by using experimental and finite element techniques at different fiber angles and fiber volume fraction of the composite plate.

            Buckling analysis illustrated that the critical load decreases in nonlinear relationship with the increase of the fiber angle and that it increases with the increase of the fiber volume fraction.

            The results show that the maximum value of the critical load is (629.54 N/m) at (q = 0°) and (V_f = 40 %) for the finite element method, while the minimum val

The present study aimed to evaluate the levels of total immunoglobulin E and percentage count of eosinophil in some of allergic disease. Blood sample collected from 210 patients (110 female, 100 male) with allergic disease (allergic asthma, allergic rhinitis, and urticaria) their age between 10-70 years and 50 healthy control their age between 23-52 years. A highly significant (P<0.01) increase in the mean serum total IgE in patients with asthma (503.54 ± 63.49 IU/ml), Allergic rhinitis (442.77 ± 95.76 IU/ml) and urticaria (489.53 ± 69.68 IU/ml) as a compared with healthy controls (23.67 ± 5.81 IU/ml).There was a significant difference in percentage count of eosinophil in patients groups allergic asthma 4.37 ± 0.52% ,allergic rhinitis

AZ Khalaf, M kassim Haidir, LK Jasim, Iraqi Journal of Science, 2012

In this study, 158 clinical samples were collected from hospitalized burn patients during the period from December 2012 to June 2013 in Karbala province\ Iraq. Bacterial isolates were identified using conventional biochemical tests and then identification was confirmed by using Vitek-2 compact system. Pseudomonas aeruginosa recovery was 60 isolates in this study. These isolates were analyzed for antibiotic susceptibility by the disk diffusion test (DDT) according to Kirby Bauer's method using seven clinically important antipseudomonal agents: carbapenems (Imipenem and Meropenem), pencillins (Piperacillin), cephalosporins (Ceftazidim), monobactam (Aztreonam), quinolones (Ciprofloxacin) and aminoglycosides (Gentamicin). The results of resista

Automatic Programming Assessment (APA) has been gaining lots of attention among researchers mainly to support automated grading and marking of students’ programming assignments or exercises systematically. APA is commonly identified as a method that can enhance accuracy, efficiency and consistency as well as providing instant feedback on students’ programming solutions. In achieving APA, test data generation process is very important so as to perform a dynamic testing on students’ assignment. In software testing field, many researches that focus on test data generation have demonstrated the successful of adoption of Meta-Heuristic Search Techniques (MHST) so as to enhance the procedure of deriving adequate test data for efficient t

Deixes belong to the field of both semantics and  pragmatics as they lie in the edge of these two fields. Pragmatically, they are concerned with the relationship between the structure of a language and the contexts. The present work aims at analyzing the use of deixes using Levinson’s (1983) and Yule's (1996) concept of deixes, where the latter maintained that the referents of the deixes cannot be realized apart from the context where they are used. He added that the contextual information of certain utterances involves information about the participants (the speaker and the addressee), the time and the place. Consequently, a qualitative- descriptive approach has been adopted to meet the objective of the study which reads, “exam