Focused research aims to provide a framework cognitive analytical nature of real estate investments and how they evaluated in the light of the assessment tools of modern theory of real options, and the possibility to rely on that theory in the detection of the true value of projects, real estate investments that would maximize the value of the investment decision taken, and the analysis of those projects that arise in the real estate markets and environments is the organization, which she was to make sure cases and high-risk, compared with entrances techniques, discounted cash flow (net present value). Based on the assumption lies in the possibility of the application of the implic

The research seeks to identify the contemporary events that face the use of electronic payment methods to localize the salaries of state employees and its impact in enhancing the mental image of customers, and to achieve this purpose from the fact that a questionnaire was designed and distributed to an optional sample of (31) individual customers (employees) dealing With the researched private banks, it has been analyzed and reached a number of conclusions and recommendations, the most prominent of which is the lack of modernity of electronic payment methods by customers, which is reflected in the mental image of customers and the achievement of their satisfaction, in the Emiratization project for salaries needs an advanced leade

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

Contamination of the operating theatre is a major cause of nosocomial infection. This report aimed to show the types of microorganisms and their percentages cultivated from operating theatres of 16 health directorates of 14 Iraqi governorates (3 health directorates in Baghdad and 1 in each other 13 governorates) that was reported to the Pollution Control Section at Ministry of Health in Iraq from first of January to the end of June 2018. The data of all health directorates have included cultivation taken from governmental and private hospitals. Duhok, Erbil, Sulaymaniyah, and Nineveh were not involved in this report due to unavailability of their data during the above period. Escherichia coli, Pseudomonas aeruginosa and Staphylococcus aureu

The daily practices of humans produce various types of waste, which are a threat to the health and environment surrounding it, especially after the increase in quantities as a result of population growth and technological development, and here came the need for recycling solid waste as one of the modern concepts that achieve environmental benefits, The aim of the research is to evaluate the project of sorting and recycling of solid waste in the district of Mahmoudiya and whether its work is sustainable ,Conforming to modern standards, using standard checklists to determine the gap between the current laboratory reality and the requirements of those standards , Using the case study methodology as the most appropriate approach

The financial analysis of the published financial statements is the means that enables businessmen, financial institutions, financial analysts and others to conduct their studies and conclusions to obtain information that helps them in the decision-making process, including decisions related to investment. National in making the decision on the investment activity, for the period from 2012 to 2018, through the information provided by the annual financial statements, by selecting a set of indicators provided by the financial statements, namely (liquidity ratio, activity percentage, profitability ratios) to measure the extent of this ability Indicators in determining their role in making an investment decision.

The research aims to identify the most important difficulties facing the scientific research in the technical university in the financial, organizational and administrative according to the quality standards according to the paragraphs studied in the questionnaire questionnaire prepared for this purpose, including the research community on the Central Technical University, which includes several technical colleges and technical institutes were selected A sample of the researchers in the Institute of Technical Management where the number of training was 78 teachers took a random sample of researchers amounted to 40% of the questionnaire, and after the collection and classification of data were used statistical means, including the mean ar

The objective of this research is to develop a method for applying financial derivatives in the local environment to reduce the risk of foreign exchange rate fluctuations to enhance quality of accounting profits through Financial reporting to local units In accordance with international financial reporting standards, To accomplish this objective was selected a sample of Iraqi units exposed to the risk of fluctuations in foreign currency rates, As the research found:

• many companies and banks in the local environment a lot of losses due to fluctuations in foreign currency exchange rates.
• that financial derivatives in the Iraqi environment represent

In spite of the foundation of Iraqi state in 1921 and the formation of the new features of
the modern state, however, the inherited costumes and traditions sustained in the conservative
society. But due to the development that inflicted to the Iraqi society and the development of
the staff in all fields and requirement conducting to female learning. After WW II and the
1950s, women get out of their houses to seek learning by approaching the doors.
What is positive about that phase was the formation of the College of Queen A'liya
which is regarded as a positive indicator. In any case the Iraqi family encouraged women to
be indulged in higher education. Calling the college Queen A'liya

Iraq suffers from lack of water resources supply because the headwaters of the rivers located outside its borders and the influence of upstream countries on the quantities of flowing water, in addition to the increase of pressure on available water as a result of population increase and not adopting the principle of rationalization where misuse and wastage and lack of strategic vision to treat and manage water use in accordance with the economic implications fall.  This is reflected fallout on water security and subsequently on national and food security, while the issue of using water resources is development top priority in different countries in the world because of the importance of water effect on the security of indivi