The acquisition is of one of the methods utilized by the holding company to expand its activities and its control over other companies. Acquisition activity of the holding companies is particularly important to distinguish them from the rest of the commercial companies. Economic changes in Iraq and the country's need for foreign capitals havethe multiple and diverse of experiences, leading to,  besides the need for a certain technique to increase the competitiveness and financial efficiency capabilities in companies,  push the economy towards openness and allow for foreign companies, like national companies, to exercise its business in Iraq and to revitalize the financial market to ensure companies enter new markets through whi

A flight simulation programme has been developed on a personal computer using Microsoft
FORTRAN to simulate flight trajectories of a light aircraft by using Six-Degree-of-Freedom
equation of motion. The simulation has been made realistic through pre-programmed the input to
the control surfaces, atmospheric gust during the flight mode. The programme plays an important
role in the evaluation and validation of the aircraft design process. A light aircraft (Cessna 182T)
has been tested through free flight, gliding flight, flight with gust. The results show good trend and
show that the programme could be dependent as a realistic flight test programme.

In this paper extensive examples and related counterexamples of the category of -skew -Armendariz rings are given. This category of rings regards a new generalization for the concepts of -skew Armendariz and skew -Armendariz rings. A ring is called -skew -Armendariz if for any ( ) Σ and ( ) Σ such that ( ) ( ) ( ), then ( ) ( ) for each and . First some general properties of -skew -Armendariz rings are studied and then relations between -skew -Armendariz rings and other related rings are investigated. Also various examples of non -skew -Armendariz rings are established.

This study “discusses the benefit of “addition waste paper as a “new cellulose material “in mortar mixes. A partial addition of waste paper by cement weight was achieved to produce cement composite mortar.  Pulp and paper is the third major industrial dumper of air, soil and water. In recent year, paper and paperboard constitute a greater portion of many countries’ urban solid discarded generation. Beside, it increases characteristic “strength due to existence “of hydrogen links “in the microstructure of “paper. Furthermore, it consume “better thermal protection. The addition percentages “of waste paper used “in this work were (5%, 10%, 15% and 20%) by “mass of cement to measure and evaluat

       Let R be a commutative ring with unity .M an R-Module. M is called coprime module     (dual notion of prime module) if ann M =ann M/N for every proper submodule N of M   In this paper we study coprime modules we give many basic properties of this concept. Also we give many characterization of it under certain of module.

Background: -Gastrointestinal cutaneous fistula G.I.C.F. occur either postoperative or spontaneous, it is a major complication to patients & surgeons together,, still have significance incidence of morbidity’ & mortality.& it needs specific management.
Ainu-To study the causes of the fistula, to study the methods of treatment either medical or surgical with or without the use of total parenteral nutrition. T.P.N.
Patients& methods: -a prospective study done on 61 patients, divided into male &female, patients. G.I.C.F.were divided into high output & low output fistulae, then an attempt to find the causes of the fistulae & the type of treatment both conservative &surgical treatment, also to study the

Fao region is characterized by weak soft silty clay to clayey silt thick layer which extends to a depth of about 20 m. The construction of some structures on such soils may needs piles. During the installation of driven piles, the soil geotechnical properties are exposed to significant changes result due to shearing under large shear strains. These changes significantly decrease the shear strength of the virgin soil due to the destruction of soil structure caused by remolding. The degradation of shear strength is usually followed by strength regaining which is called “Thixotropy”. In this study, the thixotropic effect on Fao clay was investigated. Many disturbed and undisturbed soil samples were brought from Fao regi

          The research aims to build a communication apprehention scale for student (females) from preparatory schools .research sample included (400)students (females) were selected from the preparatory . to build a tool for the researchers are several steps , todetermine the meaning of communication apprehention and formulation of the items of the seale according to the linkert method .

In this paper we have made different regular graphs by using block designs. In one of our applicable methods, first we have changed symmetric block designs into new block designs by using a method called a union method. Then we have made various regular graphs from each of them. For symmetric block designs with  (which is named finite projective geometry), this method leads to infinite class of regular graphs. With some examples we will show that these graphs can be strongly regular or semi-strongly regular. We have also propounded this conjecture that if two semi-symmetric block designs are non-isomorphic, then the resultant block graphs of them are non-isomorphic, too.