Modern communication and media technology has pioneered new horizons and curried out deep changes in the various fields of social life, It effected enormously human communication as well.
Content one Who late the developments which have effected the social relations ،due to the new media ،especially Face book ,will certainly notice the far cry changes of the social relation net which has been effected ,in a way or another ،the accelerated development ،under the appearance of the so called the virtual society .
Face book has embodied the means – communication ,which has become an important turn point in the social communication .
It is the point the present paper tries to expose an discuss by a field study curried on a sam

The study aims to verify the independence of auditors working in companies and offices of the Iraqi audit, and measure the level of accounting conservatism in the financial statements of banks and insurance companies listed on the Iraq Stock Exchange, as well as a statement after the independence of the auditor on accounting conservatism in the financial statements of banks and insurance companies listed on the market Iraq Stock Exchange, as it has been measuring the independence of the auditor using the survey form was auditors working in the Iraqi audit firms were measured the level of accounting conservatism for companies sample using a form( Basu) was a statement after variables through the use of statistical models in a mann

The aim of present study is to determine the optimum parameters of friction stir welding process and known the most important parameter along with percentage contribution of each parameter which effect on tensile strength and joint efficiency of FS welded joint of  dissimilar aluminum alloys AA2024-T3 and AA7075-T73 of 3 mm thick plates by applied specific number of experiments using Taguchi method .AA2024 was placed on the advancing side and AA7075 on the retreating side. FSW was achieved under three different rotation speeds (898, 1200 and 1710) rpm, three different welding speeds (20, 45 and 69) mm\min , three different pin profiles (cylindrical, threaded cylindrical and cone) and tool tilt angle 2^◦. Taguchi method w

In the midst of rapid changes and difficultiesand the tough competition faced by the Iraqi banks, it has become necessary to focus on a significant aspect of administrative work; that is strategic planning and the key role of implementation within this process in improving the banking service quality. It has emerged as a critical and main competitive weapon for distinguishing the services provided by banks from each other in an effort to participate in increasing market share of the bank in question in question; in its growth, continuation and profit increase.

The research has addressed the relation between the independent variable (implementation within strategic planning), and the dependent variable (banking service quality and

ABSTRACT

        The research aim is to determine the relation between governmental consumption expenditure (GCE) & GDP in Iraq for the period 1981-2006.

The research has determined the scale of optimization for (GCE) & try to know the extent productivity of this expenditure and using the long run &short run model to test .The results clarify the following

1-The marginal productivity for the (GCE) is positive so it is productive.

2-The (GCE) in Iraq is too high because the marginal productivity for the expenditure less than 1.

3- The (GCE) percentage to GNP is

The flow measurements have increased importance in the last decades due to the shortage of water resources resulting from climate changes that request high control of the available water needed for different uses. The classical technique of open channel flow measurement by the integrating-float method was needed for measuring flow in different locations when there were no available modern devices for different reasons, such as the cost of devices. So, the use of classical techniques was taken place to solve the problem. The present study examines the integrating float method and defines the parameters affecting the acceleration of floating spheres in flowing water that was analyzed using experimental measurements. The me

Knowledge of permeability, which is the ability of rocks to transmit the fluid, is important for understanding the flow mechanisms in oil and gas reservoirs.
Permeability is best measured in the laboratory on cored rock taken from the reservoir. Coring is expensive and time-consuming in comparison to the electronic survey techniques most commonly used to gain information about permeability.
Yamama formation was chosen, to predict the permeability by using FZI method. Yamama Formation is the main lower cretaceous carbonate reservoir in southern of Iraq. This formation is made up mainly of limestone. Yamama formation was deposited on a gradually rising basin floor. The digenesis of Yamama sediments is very important due to its direct

An ingrowing toenail is a common problem affecting mainly adolescents and young adults, with a male predominance of 3:1. The disorder generally occurs in big toes. It is painful and often chronic and it affects work and social activities. Most patients initially complain of pain and later discharge, infection and difficulty in walking occur. The Objectives: The purpose of the study was to evaluate the efficacy and safety of (10600nm) CO2 laser in the treatment of ingrowing toe nail. Patients, Materials & Methods: This study was done in laser medicine research clinics from July 2013 to the end of December 2013; 10 patients including 7(70%) males and 3 (30%) females with age ranging from 18 years to 70 years with mean age of 44 years o

Drag reduction (DR) techniques are used to improve the flow by spare the flow energy. The applications of DR are conduits in oil pipelines, oil well operations and flood water disposal, many techniques for drag reduction are used. One of these techniques is microbubbles.  In this work, reduce of drag percent occurs by using a small bubbles of air pumped in the fluid transported. Gasoil is used as liquid transporting in the pipelines and air pumped as microbubbles. This study shows that the maximum value of drag reduction is 25.11%.