The research aims to identify the role of the dimensions of financial inclusion in achieving the competitive advantage by An exploratory research of the views of a sample of customers of the 20 Algerian commercial banks, And the relationship between its dimensions (Access dimension, Usage dimension, Quality) And competitive advantage. This research is based on the analytical descriptive approach. The questionnaire was adopted as a main tool in collecting data and information on the sample of 377.

The The research showed several results, the most important of which is a strong correlation between the dimensions of the three financial inclusion combined and the competitive advantage of the Algerian commercial banks, and explained t

The current standard for treating pilonidal sinus (PNS) is surgical intervention with excision of the sinus. Recurrence of PNS can be controlled with good hygiene and regular shaving of the natal cleft, laser treatment is a useful adjunct to prevent recurrence. Carbon dioxide (CO2) laser is a gold standard of soft tissue surgical laser due to its wavelength (10600 nm) thin depth (0.03mm) and collateral thermal zone (150mic).It effectively seals blood vessels, lymphatic, and nerve endings, Moreover wound is rendered sterile by effect of laser. Aim of this study was to apply and assess the clinical usefulness of CO2 10600nm laser in pilonidal sinus excision and decrease chance of recurrence. Design: For 10 patients, between 18 and 39 year

Filled the place thought philosophers and ancient is the identity that you know The value of belonging to a World Geography existential - the spiritual , and Which is characterized by the structure humanity from one another and the Rest of the organisms they interact with him alone by environmental Conditions - surrounding has to achieve time through continuous movement Localized or comprehensive . The place is exemplified by making special Natural Great Creator, I believe making structure humanity combined - Individual interactive because of its influential role in all daily consumer Productions and creative arts, specifically drama's TV , because the place in Aesthetic discourse - TV drama directly affect the creating and building the

               An update of our research is the first to develop and reform the agricultural sector . and promoting production and productivity of this sector multi-sources , which is the management and beekeeping one source . Been applied to the style of beekeeping mobile promiscuous includes twentieth cell in the Iraqe project of mussiab . in which there exist a variety of crops and trees .

Experiment had proved successful and led to raise the level of npoduction of single Dell of the honey to 49 kg over the previous year and surpassed the average production percell in the province of Babylon , which the amount of 13.945 kg , another

This study aimed to measure  the accounting conservatism  and the lemited factors which  affected on it in the annual financial reports of insurance companies which listed on the Amman Stock Exchange during the period from 2005 to 2016, these factors were represented by firm age, firm debt and firm size.

Using the market value model (MV) To book value  ( BV) Beaver and Ryan (2000) The level of the accounting conservatism was measured. The study found that the insurance companies which are listed on the ASE exercise the accounting conservatism when they were  preparing financial reports. And when conducting a process  of the test of the affected of the factors (The age of the

Islamic law has relied on a number of sources in order to denote the rulings issued by them, including what is original and what is sub, and it is known to all scholars, that the Prophet's Sunnah is the second major source after the Koran, which separated the overall and devoted its year and restricted absolute. God Almighty obeyed the owner and his followers, and that his obedience of obedience to God Almighty said: (Who obeys the messenger has obeyed God) (women: 80), and then between the peasant who believes in him and his victory and follow him, he said: (and he said: And the one who was revealed with them were the successful ones (al-A'raf: 157).
     It is known that the Sunnah commanded to follow is the

        The searchers opinions are variant in determining the extent of impacting political risk in the host country on foreign direct investment decision. (Aharoni,1966) found, in his questionary study for group of foreign companies operating in India, that a political stability is one of the two most important factors, besides the market size, in the attraction of foreign investment, and its availability means that whether this  specific country  is good for foreign investment. On the other side, (Green and Benntt, 1972) are present a variant opinion to Aharonis opinion. They are reach to result state that a political instability do not impact on the general distribution of foreign i

The research aims to highlight on the behavioural approach in accounting, and clarify the behavioural implications of the main activities of accounting, and clarify the concept of information inductance within the framework of the behavioural approach and its impact on preparing financial statements. And that the impact of financial information on the behaviour of investment decision-makers, and to achieve the goals of the research, the researcher prepared a questionnaire according to Likert five-step scale, and he took into consideration in preparing it in line with the characteristics of the study community, and that the target community for this questionnaire is the investors in the Iraq Stock Exchange. The researcher reached

The current research deals with short term forecasting of demand on Blood material, and its' problem represented by increasing of forecast' errors in The National Center for Blood Transfusion because using inappropriate method of forecasting by Centers' management, represented with Naive Model. The importance of research represented by the great affect for forecasts accuracy on operational performance for health care organizations, and necessity of providing blood material with desired quantity and in suitable time. The literatures deal with subject of short term forecasting of demand with using the time series models in order to getting of accuracy results, because depending these models on data of last demand, that is being sta

Worldwide, shipping documents are still primarily created and handled in the traditional paper manner. Processes taking place in shipping ports as a result are time-consuming and heavily dependent on paper. Shipping documents are particularly susceptible to paperwork fraud because they involve numerous parties with competing interests. With the aid of smart contracts, a distributed, shared, and append-only ledger provided by blockchain technology allows for the addition of new records. In order to increase maritime transport and port efficiency and promote economic development, this paper examines current maritime sector developments in Iraq and offers a paradigm to secure the management system based on a hyper-ledger fabric blockchain p