The main aim of conducting this research is to identify the applications of Smart libraries in the Arab world. The Researcher relied on the documentary and Survey approach to collect information and data through the Internet, and to get to know these libraries. Then the Research came in three sections dealing with the first topic: The general framework of the study. The second topic deals with: introducing Smart libraries and indicating their types and characteristics. The Third topic dealt with the requirements of Smart libraries'application by identifying the basic components of it (Smart building, Smart Librarian , Smart devices, systems and software, Smart information sources,and Smart beneficiaries), and dealt with Smart libraries appl

The aim of the research is to know the effect of financial leverage on the market value of the stock by applying it to a sample of private Iraqi commercial banks listed in the Iraqi Stock Exchange for the period (2010-2019) and to show the extent of that effect, based on the bank’s annual reports for the mentioned period through the use of financial leverage ratios represented b (Equity multiplier, cash balance ratio), its discussion, analysis, description, inferential description, and testing of research hypotheses,

A set of conclusions has been reached, the most important of which are: The research sample banks depend in their financial structures on borrowed funds in a greater proportion than their r

This study showed the basic features of corporate tax in Iraq by showing what was in the Income Tax Law in force .The study aims of this to indicate the role of tax corprates in tax revenue and then the possibility of strengthening the revenue of this tax as an important source of local funding sources in the form that is with him reduce dependence on oil revenues to finance the general budget in Iraq, the risks and the study found a number of conclusions from the most important: that the corporate tax comes in the introduction to the components of the income tax structure in terms of relative importance and formed a revenue source of prime The gross proceeds of the income tax in Iraq, where it contributed to more than a quarter of that

The aim of this study was to investigate the effect of operating variables on, the percentage of removed sludge (PSR) obtained during re-refining of 15W-40 Al-Durra spent lubricant by solvent extraction-flocculation treatment method. Binary solvents were used such as, Heavy Naphtha (H.N.): MEK (N:MEK), H.N. : n-Butanol (N:n-But), and H.N. : Iso-Butanol (N:Iso:But). The studied variables were mixing speed (300-900, rpm), mixing time (15-60, min), and operating  temperature (2540, oC). This study showed that the studied operating variables have effects where, increasing the mixing time up to 45 min for H.N.: MEK, H.N.: n-Butanol  and 30 min for H.N.: Iso-Butanol increased the PSR, after that percentage was decreased; increasing t

This Study aimed to studying the effect of Volatile oil extracted from the leaves of Myrtus communis on the growth and activities of the following types of bacteria: Staphylococcus aureus, Streptococcus pyogenes, Klebsilla pneumoniae, Pseudomonas aeruginosa, and the yeast Candida albicans. The results showed an inhibitory effect of the oil on both the growth and activity of the tested microbes. This was reflected by the minimum inhibitory concentration (MIC) of Staphylococcus aureus, Streptococcus pyogenes, Klebsilla pneumoniae, Pseudomonas aeruginosa which was: (2.5, 1.25, and 2.5,5 % respectively), and the yeast (5) %. Also, the Minimum bactericidal concentration (MBC) to the bacteria mentioned above was (5, 2.5,5,10 % respectivel

Local communities are in need of self-resources so that they can perform their multiple functions which serve the objectives of the local development, and tax revenues are considered as important sources of their funding. However, despite the efforts of the state to reform the fiscal system and to improve the management in the local administration, tax collection can increase when the state adopts a more effective policy to combat tax evasion and tax fraud. Accordingly, this research aims to shed light on the role of local tax revenues in the local development. A set of conclusions are drawn; the most important one is that Algeria, in order to achieve local development, has taken a set of reforms, which are still valid until now. The mos

Survival analysis is one of the types of data analysis that describes the time period until the occurrence of an event of interest such as death or other events of importance in determining what will happen to the phenomenon studied. There may be more than one endpoint for the event, in which case it is called Competing risks. The purpose of this research is to apply the dynamic approach in the analysis of discrete survival time in order to estimate the effect of covariates over time, as well as modeling the nonlinear relationship between the covariates and the discrete hazard function through the use of the multinomial logistic model and the multivariate Cox model. For the purpose of conducting the estimation process for both the discrete

The research aims at introducing accountability creative and the factors influencing or helping to Do in Iraqi companies, was launched two assumptions first that he was effect with significance to a number of factors in the direction of departments in Iraqi companies to practice creative accounting , were selected (9) factors believed to researchers it's most influential, and second that there importance of significance for a number of ways or methods to prevent or combat creative accounting , and the purpose of testing hypotheses have been designed questionnaire was distributed to a sample of 48 individual practitioners accountable in Iraqi companies and auditors in charge of auditing the accounts of those companies , after anal

Noor Oil Field is one of Iraqi oil fields located in Missan province / Amarah city. This field is not subjected to licensing rounds, but depends on the national effort of  Missan Oil Company. The first two wells in the field were drilled in seventies and were  not opened to production until 2009. The aim of this study is to study the possibility of using the method of gas lift to increase the productivity of this field . PROSPER software was used to design the continuous  gas lift by using maximum production rate in the design.

   The design was made after comparing  the measured pressure with the calculated pressure, this comparison  show  that the method of Beggs-Brill and Petroleum Exper