This research aims to analyze the effect between letter of credit opening  and implementation procedures which considered one of the most important Foreign services submitted by bank institutions to their customers on Time contracted time limit commitment contract by some Iraqi commercial banks, descriptive analytical method used in This research The questionnaires designed a tool main research to gather information to get to know the effect ,  Seventy questionnaire forms were distributed, sixty seven forms were analyzable , The answers were analyzed by the arithmetic mean and standard deviation and test the level of influence between variables simple linear regression. The result showe

The purpose of the International Financial Reporting Standard (IFRS 15) is to determine the basis for reporting useful information to the users of financial reports on the nature, amount, timing and uncertainty about revenues and cash flows arising from a contract with a customer. It is based on specific conditions for recognizing revenue from the contract. When the two parties to the contract or one of them fulfil the performance obligations, specifically after the customer has the ability to exercise control over the product or service that is the subject of the contract. As a result of the failure of the revenue reporting requirements in the Iraqi environment to provide adequate and honestly representative information on the o

Thin films of Mn2O3 doped with Cu have been fabricated using the simplest and cheapest chemical spray pyrolysis technique onto a glass substrate heated up to 250 oC. Transmittance and absorptance spectra were studied in the wavelength range (300 -1100) nm. The average transmittance at low energy was about 60% and decrease with Cu doping, Optical constants like refractive index, extinction coefficient and dielectric constants (εr), (εi) are calculated and correlated with doping process.

سلمان، ندى نجيب. 2015. التباين المكاني السكان الأميين في الوطن العربي للمدة 1990-2009. مجلة آداب ذي قار،مج. 4، ع. 15، ص ص. 101-126.

This research aims to study the optical characteristics of semiconductor quantum dots (QDs) composed of CdTe and CdTe/CdSe core-shell structures. It utilizes the refluxed method to synthesize these nanoscale particles and aims to comprehend the growth process by monitoring their optical properties over varied periods of time and pH 12. Specifically, the optical evolution of these QDs is evaluated using photoluminescence (PL) and ultraviolet (UV) spectroscopy. For CdTe QDs, a consistent absorbance and peak intensity increase were observed across the spectrum over time. Conversely, CdTe/CdSe QDs displayed distinctive absorbance and peak intensity variations. These disparities might stem from irregularities in forming selenium (Se) layers a

This qualitative study was conducted on eight types of commercial baking yeast which available in local markets to estimate their fermentation activity as affecting the Bread industry and the impact of the salt added to DoughLeavening, The results showed a great variation in the fermentation capacity of yeast samples (their role in swelling the dough), most notably the sample value Y3 and least sample Y7 and reached 80% and 20% respectively, and the value of Leavening by using the two types of yeast with addition of three levels of salt (0 , 1 and 2%) have 20.0 , 19.7 and 15.7 of the sample Y3, compared with 10.5 , 10.3 and 8.8 of the sample Y7 for each of the levels of salt respectively, reflect

Abstract: Despite the distinct features of the continuous wave (CW) Terahertz (THz) emitter using photomixing technique, it suffers from the relatively low radiation output power. Therefore, one of effective ways to improve the photomixer emitter performance was using nanodimensions electrodes inside the optical active region of the device. Due to the nanodimension sizes and good electrical conductivity of silver nanowires (Ag-NWs), they have been exploited as THz emitter electrodes. The excited surface plasmon polariton waves (SPPs) on the surface of nanowire enhances the incident excitation signal. Therefore, the photomixer based Ag-NW compared to conventional one significantly exhibits higher THz output signal. In thi

Iraq has seen many changes at the social, economic and political levels. This led to cause many shifts in the structure of its society and imposed great challenges reflected in the behavior and awareness of that society in general and youth in particular.

Those changes made the Iraqi society undergoing the transformation of value and culture aspects formed a political awareness that caused cultural and political diversity within the family and society. A greater openness to the outside world caused by the communication revolution, as the world has witnessed during the past two decades, has helped in making that change. Iraq had its share of media and political openness, which were included after the US occupation in 2003. As a re

The electrical properties of pure NiO and NiO:Au Films which are
deposited on glass substrate with various dopant concentrations
(1wt.%, 2wt%, 3wt.% and 4wt.%) at room temperature 450 Co
annealing temperature will be presented. The results of the hall effect
showed that all the films were p-type. The Hall mobility decreases
while both carrier concentration and conductivity increases with the
increasing of annealing temperatures and doping percentage, Thus,
indicating the behavior of semiconductor, and also the D.C
conductivity from which the activation energy decrease with the
doping concentration increase and transport mechanism of the charge
carriers can be estimated.