Abstract

               Documentary credits are considered successful means to reduce imports, especially unnecessary imports that lead to the outflow of foreign currency from the country. However, due to the backwardness of the banking methods, the reintroduction of documentary credits after 2003 did not effectively contribute to reducing import rates. This has had a negative impact on the Iraqi economy and made it vulnerable to external markets. Documentary credits are also considered the best way to ensure payment in international trade, providing independent credit support and sufficient security for exporters and importers against commerci

This work aims to optimize surface roughness, wall angle deviation, and average wall thickness as output responses of ALuminium-1050 alloy cone formed by the single point incremental sheet metal forming process. The experiments are accomplished based on the use of a mixed level Taguchi experimental design with an L18 orthogonal array. Six levels of step depth, three levels of tool diameter, feed rate, and tool rotational speed have been considered as input process parameters. The analyses of variance (ANOVA) have been used to investigate the significance of parameters and the effect of their levels for minimum surface roughness, minimum wall angle deviation, and maximum average wall thickness. The results indicate that step depth and tool r

Studied Seen fungi water in nine stations or selected sites along the Tigris River began from the city of Mosul in the north to Qurna in episodes were measured some chemical agents and Alvezaúah water ranged pH values ??(11p) between 7.0 to 8.3 either temperatures ranged between 10to 28 m study showed isolated 22 species of 14 genera of fungi

The current study included the collection of soft samples for Ipomoea carnea Jacq. The anatomical properties of the leaf, which included the characteristics of the surface epidermis, the vertical section of the leaf, the transverse section of the petiole, the pedicel and the indumentum, as well as the study of leaf venation, were examined

Faced economic units face the option of restoring the capital budget annually, and the information provided for the preparation of these budgets, including financial and non-financial aspects have an important impact in the numbers of these budgets, and these units differ in the ability of their own accounting systems to maintain this information. The aim of this research is to investigate the volume of accounting information that is relied on and the reasons for the differences between one unit and another in the various economic sectors in the Iraqi environment.

The most important results of the research is the weakness of the adoption of decision makers in the Iraqi environment and lack of sufficient attention in the decision-