In this paper, the relationship between urban growth, land use, site availability, and impacts on the general appearance of the city generated by functional characteristics of port cities were analyzed. Various data were used to identify patterns of land use change and city growth and expansion. The research aims to analyze the impact of the port on the growth of the city, study the urban growth of the city of Umm Qasr and predicting the growth trends, and to identify the most influential factors in this growth. The study dealt with the concepts of urban growth and the factors that characterize the growth of port cities and the current situation of the city. The practical part included the mechanisms used by the researcher to analyze the relationship of urban growth and the effect of the port in that growth, considering that the port is the functional identity of the city. The researcher followed descriptive analytical method depending on the spatial analysis of land uses using geographic information systems and IDRISI software during periods of time that were identified and compared with the changes between these periods and questionnaire forms according to the axes that were determined through the theoretical side, The aim of the questionnaire forms was to determine the impact of the port on the city through these axes. In order to obtain a clear and comprehensive vision, two types of questionnaire forms were used: the first is the random one for the residents of the city and the second is intended for experts, officials and specialists in the field of ports. The objective of the separation is to obtain better and comprehensive results. The researcher concluded the most important conclusions (that the relationship between the port and the city experienced a clear fluctuation and this was observed in previous years, but the period between 2012-2018 has seen a rapid development and this is due to the relative increase in trade) This shows the strength of the relationship between urban growth Of the city and the activity of the port. The most important recommendations are (integrating the port function with the city function under a sustainable development framework may help balance the relationship between the city and its port).
The purpose of this study is discuss the effect of Corporate Governance in the Tax Planning, has been made in a sample of Iraqi Industrial contribution Companies listed in Iraqi Stock Exchange Market (ISE) , for the period from 2008 to 2012.The study used the" Experimental Research Approach" . Also used the (Modified Jones Model, 1995) in order to measure the corporate governance, to measure the extent of the practice of corporate governance in the samples companies. While it use to measure tax planning, the model that used by studies and researches of tax that adopted in discussions of tax reform, by analyzing the financial statements of companies to reach a measurement for the two variables of the study. T
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In this study the effect of fiber volume fraction of the glass fiber on the thermal conductivity of the polymer composite material was studied. Different fiber volume fraction of glass fibers were used (3%, 6%, 9%, 12%, and 15%). Specimens were made from polyester which reinforced with glass fibers .The fibers had two arrangements according to the direction of the thermal flow. In the first arrangement the fibers were parallel to the direction of the thermal flow, while the second arrangement was perpendicular; Lee's disk method was used for testing the specimens. The experimental results proved that the values of the thermal conductivity of the specimens was higher when the fibers arranged in parallel direction than that when the fibers
... Show MoreThe objective of the present study is to determine the effect of Kaolin as a fuel oil additive to minimize the fireside corrosion of superheater boiler tubes of ASTM designation (A213-T22) by increasing the melting point of the formed slag on the outside tubes surface, through the formation of new compounds with protective properties to the metal surface. The study included measuring corrosion rates at different temperatures with and without additive use with various periods of time, through crucible test method and weight loss technique.
A mathematical model represents the relation between corrosion rate and the studied variables, is obtained using statistical regression analysis. Using this model,
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Steps were taken to obtain the Kojic acid crystals from local fungal isolation A. flavus WJF81 by separating the fermentation products from the fungus mycelium from the production plant at the centrifuge at a speed of 5000 cycles for 10 minutes. The extraction was followed by ethyl acetate then supernatant concentrate by using rotary evaporator, and dried with heat oven 37ºC. Long, yellowish, pristine acid crystals were obtained that examined the optical microscope with a magnification force of 10x and 40x. The melting point of kojic acid was determined between 152.9-153.5 °C Results of the diagnosis of Kojic acid by applying High pressure liquid chromatography HPLC technique showed that the acid was at one peak, which was close to the
... Show MoreAdult of dipterous flies were collected monthly from exposed animals carcasses during the period from February 2006 to January 2007 in Baghdad city. The results obtained showed that flies could be collected all over the year with variation of their population density in different seasons. The majority of the collected species were abundant during Spring and late Autumn (at lowest numbers) . In this investigation, nineteen species confined to four families were collected; these families are: Calliphoridae, Muscidae, Sarcophagidae and Fanniidae. The species Musca domestica Linn .was the most abundant followed by Chrysomya megacephala ( Fabricius ) , while Pollenia sp . and Fannia sp . were the least abundant species.
Abstract:
Today, the financial and banking sector is witnessing a qualitative shift thanks to financial technology services, which provide their services to many individuals and companies in quick, easy and less expensive ways compared to traditional means. Financial technology is a new form of financial science that combines financial transactions and technological skills concerned with providing financial services and improving the work environment within Banking institutions, and financial technology provides many advantages such as lower transaction costs, instant payment, and saving more time and effort in conducting banking
... Show MoreThe aim of the research is to investigate potential effects of the finance industry and block-chain to general business of financing in particular, as well as its shortcomings and difficulties. To answer the research questions, the researcher used the objective narrative-analytical descriptive approach and included a qualitative analysis of Blockchain technology. The process of Blockchain technology based on their industries, the authors were selected based on their reputation in the Blockchain field. The research found that Blockchain can improve the efficiency of the banking industry's various sections. It has the ability to upgrade and transfer wages across borders, financial reporting and compliance, as well as trade finance
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