Documentary Credit passes through many practical phases starting from Opening credit and matching documents and payment of the amount of credit……etc.  It is worthy to mention that there are several aspects that are varied and differed from Bank to another one which can offer Competitive Advantage for the bank …This will be shown in this research.

For the purpose of achieving the objective of this research within the theoretical aspect, the researcher had seen and briefed several books and researches which are mainly related to the subject of the research.

As for the practical aspect, has included Questionnaire which included many questions that are fit and suitable to the hypotheses.

Research sample has

ABU OBAYDA and Syntax Studies

We need to know the basic facts concerning planning top and bottom limits including any critical levels or the threshold over which the cost would be much higher for land development. Therefore this paper concerned with Baghdad Municipality decision No.2/1004 dated 7/12/2004. The reason behind this decision is the hope to face up at least in the severe housing crisis in the city of Baghdad. This paper attempts to know the attitude of the local community in the general through a field study of people living near such dwelling where third floors are added of. This might indicate any positive or negative effects whether on short or long-term including its effect on the theoretical side including the population growth of Baghdad, the

  ولد ابو بكر محمد بن زكريا الرازي في الري سنة 250هـ (864م) وتعمق في الطب والكيمياء والفلك والأدب والفلسفة وهو أحد مشاهير الاطباء في زمانه وهذا هو السبب الذي دعاه لأن يتنقل من بلاط الى اَخر , ولم ينعم بالأستقرار في حياته بالنظر الى تقلب الأهواء والاُمراء وأضطراب الأحوال السياسية . قام برحلات كثيرة , وعهدت اليه ادارة بيمارستان ( مصح ومشفى ) الري ثم قام  بهذه المهمة نفسها في بغداد.

لقب بـ( طبي

The Prophet Muhammed () is distinguished in the history of mankind by the fact that he came with a law that combined these two opposing sides, reality and ideals, a wonderful and amazing collection, and he created a wonderful composition between them, and they used together a wise comprehension to ensure the treatment of its ills, and the reform of their delusions together, and uses both Both of them are in the necessary position of the needs of life, and the contradictions and separation of this collection and the wise harness in this research from his law, may God bless him and grant him peace, which shows us this balance in the system of Islam, the most sincere representation, where it is one of the honors of morality, good appreci

From the responses of Imam Abi Zakaria al-Nawawi 676 AH on the grammarians in his commentary on Sahel Muslim

The Significance of this research comes as a result of the development occurring in various life fields including the field of technical and technological development in the domain of industrial products which are in direct touch with the receiver, and because the study of deletion and addition mechanism didn't Find the Scientific space through researches and Studies. On this basis , the aim of this study is defining the forms of deletion and addition mechanism in designing the industrial product in a way that fits the functional presser . As to the limitations of this study, they involve examples of readymade Turkish House furniture, which is available in Iraqi local markets in Baghdad city 2013. The study included four chapters. The fi

This study aims to recognize the most common thinking styles and level of the need for cognitive university students , the relation between thinking styles and the need for cognitive, and there are differences according to gender .The sample consists of (250) males and females university students for the academic year (2013-2014), and the researcher uses two scales;" thinking styles scale (Harison &Bramson, 1986), and the need for cognitive scale" (Cacioppo, Petty & Kao , 1996).
The results show that there is difference in the range of the prevalence of the thinking styles among university students , the scientific thinking style is the most common , the students have got the arrange level of the need for cognitive , and there

Abstract : 

The aim of the study is to diagnose the level and nature of the relationship between cognitive interactions, cognitive ignorance and the achievement of strategic excellence). The aim of this is to explore theoretical philosophy and intellectual implications of these variables, and, then test the correlation and impact relationships and their feasibility in the application environment, which was formed from the seven directorates in the Ministry of Education. The sample of the study was determined by the directors, their assistants, and the department directors. The sample number is (130). The importance of the study is to come out with a philosophical basis for the nature of the variables, based on an app