The accession of countries to the World Trade Agreement and the openness of markets to each other without restrictions led to the emergence of the philosophy of "a world without borders and business units without countries", which required adapting the modern business environment to that philosophy, which is considered as objectives for the activities of the units that must be implemented in order to achieve competition. The objective of the units has changed from making profit to meeting the desires of customers, which is what imposed a new role for management accounting as a field of knowledge renewed in it visions of competitiveness between units. Because of the increasing needs for information in light of environmental change

The research aims at showing the effectiveness of the existing deposit facilities in the liquidity of the Iraqi banking system for the period 2010/2017. The problem of research indicates that the Iraqi banking system enjoys high liquidity levels exceeding the standard rate set by the Central Bank of Iraq amounting to 30% For an appropriate level of liquidity remains a major challenge to the management of the bank because it is a trade-off between profitability and liquidity, and also indicates the existence of funds disabled and not available for credit and investment opportunities, and based on the research hypothesis:

The existence of a significant effect of the deposit facilities existing in the liquidity of the Iraqi banking

For the first time in Iraq, two species of monogenetic tretamtodes of the genus Dactylogyrus were recorded from gills of Alburnus caeruleus from Tigris river at Al-Zaafaraniya, south of Baghdad during June 1995. The first species, Dactylogyrus sphyrna is characterized by having the seventh pair of marginal hooklets almost twice as large as other marginal hooklets, powerful inner and outer processes of median hooks especially the inner one which is expanded terminally, one connecting bar and long spirally twisted copulatory organ. The second species, Daclytogyrus phoxini differs from the first one by having marginal hooklets of the same size, inner and outer processes of median hooks are not powerful, two connecting bars

Abstract

The aim of the current research is to identify the level of availability of written expression skills included in the Arabic language curriculum document among middle school students from the teachers' point of view. The researcher used the descriptive approach. To analyze the data and access the research results, he used the (SPSS) program. The research was conducted during the first semester of the academic year 1442/1443 AH on a random sample of Arabic language teachers in the Bisha Education Department. They reached about (213) male and female teachers. The results revealed a number of indicators: the level of availability of written expression skills among middle school students in Bisha governorate

Experiments were conducted to study the behavior of the solid particles (proppant) inside the hydraulic fracture during the formation stimulation, and study the effect of the proppant concentration on the hydraulic fracturing process, which lead to bridge and screen-out conditions inside the fractures across the fracture width that restricts fracturing fluid to flow into the hydraulic fracture. The research also studies the effect of the ratio between the fracture size and the average particles diameter “proppant", on fracture bridging. In this study two ratios were considered β= 2 and 3 ,where β=D_t / D_p where: D_t= hydraulic fracture size (width) and Dp=Average particles diameter.

This work pr

The rabid development in life and technology arouse the anxiety, stress, and fear of people. Accordingly the maladjustment and deceived conceptions appear in their behaviors which influence their selves and others.
These changes and development in society influence the university students' life, personality, thoughts and behavior. An exceeding in anxiety and fear has negative effect on everyday life activities and. negative effect on both mind and body.
The problem of the study is centered around cognitive conception anxiety of the university students.
The university students have their special importance in society and nation development, therefore many studies search in their personality and the effect of anxiety on them to fi

Abstract
The study aims to recognize the degree of consumptions awareness of the
Iraqi family; the conscious and studied planning of the family; budget and the
object study of the rationalization s consumption.
The research study 100 specimens of both students and employees who
are housewives at the department of home economics of the college of
Education for women.
Questioner the items are 22.
One of the most important results that the study finds is the availability of
consumption's awareness's level particularly of low income families and
college degrees hdders who are over 35.
The study recommends the necessity of a conscious and studied
planning of the family's budget; its purchase and consumption

The present research deals with the study of the symmetries of the design of interior spaces in fast food restaurants in terms of formality as it is an important element and plays a direct role in the spatial configuration, which is designed in both of its performance, aesthetic and expressive aspects. Since the choice of shapes is a complex subject that has many aspects imposed by functional and aesthetic correlations, the problem of the research is represented by the following question: (To what extent can the symmetries of the interior design be used in the spaces of fast food restaurants?)
The research acquires its importance by contributing to the addition of knowledge to researchers, scholars, companies and the specialized publ

The rheological and fusion behavior of polyvinyl chloride (PVC) compounds plays a dominant role in
the processing operations and in the development of physical properties in the processed material. A
comprehensive study was made in this work to evaluate the effect of shear and thermal history on stability, mechanical and rheological properties of rigid PVC compounds. Different samples of Rigid Poly vinyl chloride including dry blend powder, granules, and bottles molded from both were examined. A study was also made on recycled RPVC where 25% of reclaimed material was continuously blended with fresh dry blend and processed for 15 cycles. Results showed that compaction of the PVC material took place in the brabender plastograph at co