Industries copper a craft that requires precision and patience great in the processes of industrialization and execution of product launches brass designs and a variety of forms , and the goal of research into the possibility of the use of modern technologies in the development of industries copper local , and identifies research study models of industries copper local to the city of Baghdad , and are available in the markets for the period from (200 - 2011) , Chapter II Multi industries copper local and technical in the copper industry , and after analysis models the sample was the most important conclusions : can work forms a multi- product copper formations deep or window using the technique work motifs and patterns. - formations deco

This research examines the issue of Internet banking services and their impact on customer's perceived value to know the potential of Iraqi commercial Banks to provide Internet banking services as well as determine the customer's level of perception of the value of such services. The research aims to demonstrate the effect that Internet banking services have on the customer's perceived value and to find how online banking services can be used to add value that the customer perceive. The main findings were that research sample banks don't have a sophisticated network of electronic Windows through which banking services are provided to allow customers to manage their accounts, and perform various operational operations through the

The high bounce activity according to the fosbery way is regarded as of the difficult sports concerning its way of training and perfection due to hard technique of its performance on one hand and because it depends on the player’s ability to overcome body weight resistance against the gravity. In addition to the strong ability to control the body posture when leaving the land and flying over the barrier. This activity needs to high plosion power at the moment of bouncing and this plosion depends on the period of bouncing, so the two researchers aimed to use a mechanical bouncing platform and an electronic one through several training by one foot and both feet in different directions and positions in order to reduce the time of bouncing an

Gymnastics is one of the most interesting games in terms of organizing various world championships and tournaments. Their basic skills and their technical development, especially those with high difficulty levels that rely on basic and complex skills, are the basic skills of gymnastics are the main pillar to be developed and therefore high-difficulty skills will not depend on basic skills, which should reach the stage of the automatic mechanism. Retention) in order to move on to training and developing another skill for the difficulty of movements as well as the smooth flow of performance, ie the degrees of difficulty of each skill specific to your gym and The researcher used the experimental method and The research community determin

             This research aims to apply the Performance Focused Activity Based Costing System in the offices of scientific and advisory services at the University of Technology for the purpose of measuring the cost of services provided by these offices in order to reduce costs. To test the hypothesis of the research, the research was applied in the consulting offices of the University of Technology through the financial statements for the year ending 12/31/2017 of the Scientific and Consulting Services Office of the University of Technology, because the data of these years were issued and audited by the Federal Office of Financial Supervision.

A number of

Accounting profession has been survived for long time and expected to survive in future, with out basing on theory in the field of practical practice . But there are numerous problems which emerge from the practical practice, their solution needs to be based on generally accepted accounting theory. The results of the researches in this field since the beginning of the last century unfolded the difficulty of formulating theory in accounting , but possible to formulate several accounting

South Sudan is known by its tribal and racial variation .Tribal Perception represents the
procedure of dealings in Southern society .And that what make Sudan as a stable country that
suffer from divisions . Everybody wants to rule in spite of his inability and un qualification
which enables the establishment of an urbanized country .the frustration of the state in
handling the interior variety on religious, tribal and racial basis and contracting national
ideality in spared by shared ingredients between gathered groups in one state, all these reasons
make it hard to create a united national identity which is able to unite atheist and religious
parties together. Due to this ,the study is established to clarify the nat

The aim of this work is to study the factors that affect the welding joint of dissimilar metals. Austenitic stainless steel-type AISI (316L) with a thickness of (2mm) was welded to carbon steel (1mm) using an MIG spot welding.  The filler metal is a welding wire of the type E80S-G (according to AWS) is used with (1.2mm) diameter and CO₂ is used as shielding gas with flow rate (7L/min) for all times was used in this work.

        The results indicate that the increase of the welding current tends to increase the size of spot weld, and also increases the sheer force.  Whereas the sheer force increased inversely with the time of welding. Furthermore, the results indicate that i