Specialized banks provide their banking activities to their customers at interest rates that are determined according to the approved bank policy, which is almost similar to most or most banks. To satisfy the financial desires of customers and at the same time it is a source of the bank's profits, However, these banks have been introduced to new services that they provide with the funds of the Central Bank initiative launched at the beginning of (2016) to address the economic stagnation that befell the country due to the (financial security) crisis that the country faced in 2014. To put forward initiatives amounting to nearly (15) trillion dinars, which were put forward through private commercial and Islamic banks and specialized

The research discusses two variables are important, orientation marketing and quality of service, and that the purpose of the research is to see whether the telecom companies applied orientation marketing or not and to what extent is keen to apply it to suit the Iraqi environment as it has been applied research in kork Telecom company and Asia Cell Telecom are sectors service job in the business sector in Iraq, The information was obtained through the design of the questionnaire compatible runway Likert, and distribution (92) questionnaire, which (50) for the company Korek Telecom and (42) of the Asia-Cell, research population sample included a number of staff in the departments and units in the two companies, it has been support

The research aims to measure the impact of the quality of the audit on the Earnings Quality, for a sample of private joint stock companies listed on the Iraq Stock Exchange, as the research sample included (14) private and listed joint stock companies in issuing their financial statements for the period from (2010-2018), as well as companies The audit offices in charge of auditing these companies, which number (18) companies or an audit office, and the research relied on two main models for measurement, as the first model reflects the assumed relationship between independent variables represented in the characteristics of external audit quality and measuring the extent of its impact on the dependent variable represented in the Ea

The using of waste products as a recycled material was one of the most important studies for saving money and reduces the pollution. Mortar and concrete mixes with (10, 20 and 30)% of brick, glass and tile powder as replacement by weight of cement was investigated. The concrete mixes using brick or glass as 10%replacement of cement exhibited enhancement in compressive strength about (6, 4.7 and 2.0)% and (7.2, 5.6 and 2)% at age 7, 28 and 90 days respectively compared to reference mix. The 20% replacement of glass powder also showed an increase in the compressive strength up to (8, 6.3 and 4) %at age 7,28 and 90 days respectively compared to reference mix. Finally concrete mix using (10, 20 and 30) % tile powder as replacement of cement sho

The using of waste products as a recycled material was one of the most important studies for saving money and reduces the pollution. Mortar and concrete mixes with (10, 20 and 30)% of brick, glass and tile powder as replacement by weight of cement was investigated. The concrete mixes using brick or glass as 10%replacement of cement exhibited enhancement in compressive strength about (6, 4.7 and 2.0)% and (7.2, 5.6 and 2)% at age 7, 28 and 90 days respectively compared to reference mix. The 20% replacement of glass powder also showed an increase in the compressive strength up to (8, 6.3 and 4) %at age 7,28 and 90 days respectively compared to reference mix. Finally concrete mix using (10, 20 and 30) % tile powder as replacement of cement sho

The using of waste products as a recycled material was one of the most important studies for saving money and reduces the pollution. Mortar and concrete mixes with (10, 20 and 30)% of brick, glass and tile powder as replacement by weight of cement was investigated. The concrete mixes using brick or glass as 10%replacement of cement exhibited enhancement in compressive strength about (6, 4.7 and 2.0)% and (7.2, 5.6 and 2)% at age 7, 28 and 90 days respectively compared to reference mix. The 20% replacement of glass powder also showed an increase in the compressive strength up to (8, 6.3 and 4) %at age 7,28 and 90 days respectively compared to reference mix. Finally concrete mix using (10, 20 and 30) % tile powder as replacement of cement sho

Although renewable energy systems have become an interesting global issue, it is not continuous either daily or seasonally. Latent heat energy storage (LHES) is one of the suitable solutions for this problem. LHES becomes a basic element in renewable energy systems. LHES compensate for the energy lack when these systems are at low production conditions. The present work considered a shell and tube LHES for numerical investigation of the tube rotation influence on the melting process. The simulation and calculations were carried out using ANSYS Fluent software. Paraffin wax represents the phase change material (PCM) in this work, while water was selected to be the heat transfer fluid (HTF). The calculations were carried o

 Abstract

Basra province is known for its logistic location for trading activity and oil industry. By geological point of view, Basra areas are believed to consist mainly of alternation of (clay, silty clay, clayey silt, silt and sand) type of soil. Any development of industry in this area should be affected by the occurrence of the clay soil. That is why the investigation to the soil is more than necessary. In this case, a vast testing program was carried out by the author to evaluate the various formations constituting the of some Basra soils. An attempt to characterize and discuss the nature, minerals, engineering behavior and field properties of soil samples extracted from more than one thousand and one