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 objective that the researcher seeks to achieve through this research is to clarify the relationship between strategic management accounting techniques and the reliability of financial statements, and to measure the impact of these techniques as an independent variable with its three dimensions, which are: activities-based cost, target cost, and benchmarking on the reliability of financial statements as a dependent variable. To achieve this objective, the researcher did the following: First: Determine the research problem through the following question: Do strategic management accounting techniques affect the reliability of financial statements in industrial companies listed on the Palestine Exchange? Second: Making the analytical des

Abstract: To study the effect of nickel chloride on bone composition of mice, a number of biophysical and biochemical parameters have been made use. The animals were divided into control and experimental and further subdivided into three groups I, II and III according to the dose of nickel chloride (NiCl2) administered to them i.e. 5.8, 12.8 and 28.2 mg/kg body weight, respectively. Femur bones were obtained by sacrificing the animals three weeks after weaning them once a week. The percentage loss between the wet weight and dry weight of femur in control animals was found to be 32.5+1.5 .In the three experimental groups I,II and III, the percentage loss was 30.4+1.4, 35.3+2.3 and 38.9+2.2 respectively. The percentage loss between the wet we

The strategy of designing the covers of international magazines emerges as one of the expressive means that reflect the emotional and expressive aspects and employ them according to the spatial transformations and the struggles of globalization to usurp the intellectual, cultural, value and civilizational essence of man, which makes him vulnerable to psychological and spiritual alienation and becomes the abstract meaning of identity and culture, and the empowerment of cultural invasion and the control of consumer thought The contemporary globalist on the largest area and the globalization of the peoples of the world, and the study came in the first chapter: the general framework that includes the problem of the research to raise in our m

Doctrinal responses
On the fabrications of succor
Tamimi

When embankment is constructed on very soft soil, special construction methods are adopted. One of the techniques is a piled embankment. Piled (stone columns) embankments provide an economic and effective solution to the problem of constructing embankments over soft soils. This method can reduce settlements, construction time and cost. Stone columns provide an effective improvement method for soft soils under light structures such as rail or road embankments. The present work investigates the behavior of the embankment models resting on soft soil reinforced with stone columns. Model tests were performed with different spacing distances between stone columns and two lengths to diameter ratios of the stone columns, in addition to different

The research aims at shedding light on the impact of information technology in reducing tax evasion in the General Authority for Taxation. In order to achieve this, the research relied on the analysis of its variables as a main tool for collecting data and information. The results showed that there is a positive and positive effect of information technology on tax evasion. The impact of information technology on increasing tax revenues and reducing the phenomenon of tax evasion In the performance of the research sample, the research sought to highlight the importance of tax information technology through its data and information to the tax administration for the purpose of completing the process Taxpayers for persons subject to income ta

The study was enriched by examining (Islamic Sharia’s position on the phenomenon of bullying) becausee bullying is a recurring aggressive behavior that Is one of the types of violence directed by a person or group of prsons; With the intent of deliberately harming and offending anotherr person or group of persons, It has several verbal, physical, electronIc or other formsforms Bullies may follow a policy of Ientimidation or intimidation, as well as ridicule; In order to belittle the victim .The study aims to know the Islamic Sharia ruling on bullying as a modern term for a content that Is as old as man, and the study reached several results, Including: Islam’s affirmation of the prohibition of this phenomenon In word, deed and gesture,

1. baumannii is an aerobic gram negative coccobacilli, it is considered multidrug resistance pathogen (MDR) and causes several infections that are difficult to treat. This study is aims to employ physical methods in sterilization and inactivation of A. baumannii, as an alternative way to reduce the using of drugs and antibiotics.

            Cold Atmospheric Plasma was generated by one electrode at 20KV, 4 power supply and distance between electrode and sample was fixed on 1mm. A. baumannii (ATCC 19704 and HHR1) were exposed to  Dielectric Barrier Discharge type of Cold Atmospheric Plasma (DBD-CAP) for several periods