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 General Company for Iraqi Cement is regarded as one of the companies that contribute to support the Iraqi economy. It contributes to provide the material of cement which fulfils the consumer and investment need in the markets in competitive prices and not to resort to the importing of the cement from abroad. That would save a great share of the purchase parity of the poor sectors of society. The estimation  of production function will contribute to putting the company.

The application functions of  the standard production of  benefit critical to clarify the actual relationship between production & its components, & allow to clarify the i

Praise be to God, Lord of the worlds, and peace and blessings be upon our master Muhammad, and upon his whole family and companions, but after: God Almighty has instituted types of acts of worship and classes of obedience that, if performed by the servant, would link him with his Creator and connect with his Lord. And for the sake of these worship, and the greatest of them: the worship of i'tikaaf, for souls need rest and recuperation from the struggle of life and its concerns, concerns and anguish, and people differ in their attitudes and interests in the means of recreation, and many people consider the outing and travel the best way in which they breathe from their toil and toil, and reclaim their strength and the advised adult He fin

Fluorescent proteins (FPs) have revolutionised the life sciences, but the chromophore maturation mechanism is still not fully understood. Here we photochemically trap maturation at a crucial stage and structurally characterise the intermediate.

The objective of the current research is to identify the degree of awareness of the teachers of Arabic language with the requirements of sustainable development. The research sample consisted of (100) male and female teachers of the Arabic language. A 3-likert scale of (71) items grouped into practical and cognitive aspects, five trends for each aspect was designed by the researcher to explore the required data. The results showed that the level of awareness of teachers of the Arabic language was moderate of both the cognitive and practical aspects of sustainable education with means (1.69) and (1.48) respectively. The researcher presented a set of recommendations and suggestions.

An optimization calculation is made to find the optimum properties of combined quadrupole lens which consists of electrostatic and magnetic lens. Both chromatic and spherical aberration coefficients are reduced to minimum values and the achromatic aberration is found for many cases. These calculations are achieved with the aid of transfer matrices method and using rectangular model of field distribution, where the path of charged-particles beam traversing the field has been determined by solving the trajectory equation of motion and then the optical properties for lens have been computed with the aid of the beam trajectory along the lens axis. The computations have been concentrated on determining the chromatic and spher

  In this paper, Cu2S/CdS solar cells were prepared with different thickness of CdS layer, these layers were prepared by using chemical spray pyrolysis technique. The chemical spray solution was prepared by mixing cadmium chloride CdCl2 and thiourea CS(NH2)2 of molar concentration 0.1 M/L, the CdS layer was formed after the solution was sprayed on hot Aluminum substrate at temperature 400°C. Experimentally the type of CdS film was found as n–type depending on the results of Hall Effect, the value of the Hall factor (RH) is about – 1.348 x 10–6 m3/C and the density of the majority charge carriers (N) is about 4.64x1018 cm–3.       The prepared film was tested by using X-Ray

News feeds are at the forefront of news forms that are close to the public's attention for their rapid news content in two directions:

1. its speed in summarizing events in one or two sentences easy to be understood and realized.
2. highlight the most important contents of screenings or news broadcast.

The researchers felt that the importance of these brief news compared to news broadcast, breaking news and news subtitle are still ambiguous, as well as their contents.

The researchers selected the city of Baghdad as a community to research and prepare a questionnaire form containing (11) questions.

The questionnaires were distributed to a non-relative stratified

We have found through research , that administrative institutions on the outskirts of Kufa and their management is not as important as administrative institution in place that were associated with it and subject to its control ,as it often was express power , or poor ( if true ) expression , directors of the center for the suburbs , as it became clear to our diversity of those administrative institutions and prominent role in the interest of the affairs of the people and society in all aspects of life , and are the functions and different staff from the highest authority the suburbs represented by house of representatives ( the workers ) ,then workers abscess and Al-dhaqan and not to mention for other jobs came the actions of Bhaltsier a