Documentary Credit passes through many practical phases starting from Opening credit and matching documents and payment of the amount of credit……etc.  It is worthy to mention that there are several aspects that are varied and differed from Bank to another one which can offer Competitive Advantage for the bank …This will be shown in this research.

For the purpose of achieving the objective of this research within the theoretical aspect, the researcher had seen and briefed several books and researches which are mainly related to the subject of the research.

As for the practical aspect, has included Questionnaire which included many questions that are fit and suitable to the hypotheses.

Research sample has

Cultured fruits of theCorundum Coriandrum sativum were sown On 11/11 / 2008 in basins containing 15 kg of soil (Silty Loam) .Fruits were divided into two parts the first was soaked in normanl water and the second was magnetized for a period of 24 hours Irrigation was up to (75% of capacity field.Two types of water (normal water and magnetized water)with three repetitions were used the access to magnetic water was supplied from a special electric device. Recorded measurements were plant height the number of stems / plant, weight of plant, number of flowers, 1000 seed weight) during the cultivation period, which ended on 11/5/2009. Results indicated the absence of any effect of magnetic water on plant growth of Fenugreek while seeds tre

This study been conducted and applied in Alrashed Health Center/Mahmodia Sector/ kerigh Sector/Ministry of Health/Baghdad City, and conducted on samples of women who are suffering from iron deficiency (Hemoglobin%) in blood for the year 2013. Fifty women been selected (married, unmarried), their ages ranging between 19-40 years old, they been given dried grinding spinach tablet. The dose been given was 3 tablet/day/4-6 weeks, after taken the percentage of Hemoglobin and Uric acid for all studied samples before and after dried spinach tablet given. It was appeared from samples analysis primarily and statically for 50 women, that 4% upon them only suffering high Iron deficiency (8.0-9.9 mg/100ml), 38% upon them suffering from middle iron def

The research aims to measure the impact of the quality of the audit on the Earnings Quality, for a sample of private joint stock companies listed on the Iraq Stock Exchange, as the research sample included (14) private and listed joint stock companies in issuing their financial statements for the period from (2010-2018), as well as companies The audit offices in charge of auditing these companies, which number (18) companies or an audit office, and the research relied on two main models for measurement, as the first model reflects the assumed relationship between independent variables represented in the characteristics of external audit quality and measuring the extent of its impact on the dependent variable represented in the Ea

Background: Imaging techniques play a very important role in the specialty of endodontic. The ultrasonographic technique is non-expensive procedure, safe, and reproducible. The aim of the study was to determine the sensitivity, specificity, and accuracy of ultrasound and color Doppler ultrasonography in evaluation of periapical lesions (cyst, granuloma, mixed lesion “cyst within graulomas mass”, and abscess. Subject, Material and method: The sample consists of prospective study for 64 Iraqi participants who attended Karbalaa Specialized Center for Dentistry (males & females). Those patients were diagnosed clinically and radiographically as having periapical lesions of dental origin. They were examined by real time ultrasound and color

Background: This study was formulated to compare the effect of 5%hydrofluoric acid in comparison to 37%phosphoric acid with and without the application of silane on bond strength of composite to porcelain. Materials and Methods: Specimen preparation was divided in to two phases, metal-disks fabrication (8mm-diameter and 4mm-thickness) and ceramic veneering. Thirty two specimens were prepared, sandblasted with 50 μm aluminum oxide, and divided into four groups of eight samples. Groups I and III were etched with 37%phosphoric acid while groups II and IV were etched with 5%hydrofluoric acid; and groups I and II were silaneted while groups III and IV were not. Heliobond, and resin composite were applied to each specimen using a plastic transpa

Labrotary experiment was conducted to study the effect of different levels of nematode population densities of Meloidogyne spp on seed germination percentage and seedling characteristics of Vigna sinensis, Ahelmoschus esculentus, Cicer arietinum, Helianthus annuus and Rap-hanus sativus. Four different levels of nematode populat-ion densities ranged from 1 to 4 prepared from radish in-fected roots and used as inoculating agent to infect all seed types in the experiment Seed germination percentage of Vigna sinensis and Ablemoschus eseulentus were highly reduced (at 0.01 level of significance) with increased nematode population level from 1 to 4. Seedling length of the remaining seed types were significantly reduced (at 0.01 level of signif

Four local hemolysin producer bacterial isolates were selected, tow of them gram negative bacteria (Escherichia coli ,Pseudomonas aeruginosa ) and the other two were gram positive bacteria (Staphylococcus aureus , Bacillus cereus ). Minimum inhibitory concentration of the aqueous and alcoholic extracts of Punica granatum L. pericarp were determined towards the four bacterial isolates ,results obtaind showed that MICs of the aqueous extract were 200 mg/ml for E .coli and P. aeruginosa isolates while were 5 mg/ml and 2 mg/ml for B. cereus, S. aureus , respectively The MICs for the ethanolic extract were 50 mg/ml , 20 mg/ml ,1 mg/ml ,0.5 mg/ml for E. coli ,P. aeruginosa ,B. cereus ,S. aureus , respectively. The effect of Sub-MICs o

Background Microorganisms and fungal growth especially Candida albicans, on soft denture lining material are the most common problem which can lead to chronic mucosal inflammation. The aim of this study was to evaluate the effect of zirconium nanoparticles into acrylic-based heat cured soft denture lining material against Candida albicans, and the amount of zirconium ion release of soft liner/ZrNPs composite. Furthermore, evaluate shear bond strength after ZrNPs addition to soft liner. Materials and methods: Zirconium nanoparticles were added into acrylic-based soft denture liner in various percentages (1%, and 1.5% by weight). Two hundred and fifty specimens were arranged and isolated into four groups as per the test to be done The antifu