The research aims to shed light on the financing structure, which is one of the important pillars of financial management in the commercial banking sector, which enhances its financial position through financing its various investments, which is one of the pillars of the successful economy of the commercial banking sector. in which country. The contents of the research variables, which were represented by the independent variable, financing structure, the dependent variable, and investment decisions in commercial banks, which the researcher tried to address, as the research began with a basic variable that depends on diagnosing the impact of the financin

Sports marketing is one of the most important areas to attract capital and the most important economic activities at the present time and the sports field is one of the most important areas that can be used in marketing products and services and the need for sports marketing in Iraq is shown to increase the benefits and returns of sports clubs due to a lack of material resource and weakness In the available capabilities presented to it. The research problem was the lack of sufficient knowledge of the role of sports marketing in the value of the customer by members of the administrative body of Iraqi sports clubs. The research aims to know the role of sports marketing in the value of the customer in the Iraqi Premier League clubs.

Since the introduction of the HTTP/3, research has focused on evaluating its influences on the existing adaptive streaming over HTTP (HAS). Among these research, due to irrelevant transport protocols, the cross-protocol unfairness between the HAS over HTTP/3 (HAS/3) and HAS over HTTP/2 (HAS/2) has caught considerable attention. It has been found that the HAS/3 clients tend to request higher bitrates than the HAS/2 clients because the transport QUIC obtains higher bandwidth for its HAS/3 clients than the TCP for its HAS/2 clients. As the problem originates from the transport layer, it is likely that the server-based unfairness solutions can help the clients overcome such a problem. Therefore, in this paper, an experimental study of the se

Abstract:

                The research aims to identify the concept of trading securities in Iraq and to propose a new mechanism for the taxation of trading profits and the extent of its impact on tax revenues, as it was observed that there are professional investors in the trading market and some of them achieve huge annual profits. and this profit should be like other taxable profits. The General Commission of Taxes and in cooperation with the Iraq Stock Exchange should identifying those profits, subjecting them to income tax, and adding them to the tax base. The researcher relied on the use of the descriptive and analytical approach bas

The study included the collection of samples of raw cow milk to isolate Leuconostoc bacteria, samples were sub cultured on De-Man Rogosa Sharpe-Vancomycin medium, the pure colonies were selected and subjected to the cultural and microscopically tests, according to that 25 cocci bacterial isolates were obtained, then isolates were subjected to biochemical tests. Result of tests showed that 12 isolates belong to the genus Leuconostoc out of 25 cocci bacterial isolates, Vitek2 system was used as a supplementary step. Results of final identification showed that 3 sub species were obtained included Leuconostoc mesenteroides ssp. cremoris 9 out of 12 isolates, while it was 2 isolates of Leuconostoc mesenteroides ssp. mesenteroides and one isol

Sheet piles are necessary with hydraulic structures as seepage cut-off to reduce the seepage. In this research, the computational work methodology was followed by building a numerical model using Geo-Studio program to check the efficiency of using concrete sheet piles as a cut-off or reducer for seepage with time if the sheet piles facing the drawdown technique. Al-Kifil regulator was chosen as a case study, an accurate model was built with a help of observed reading of the measuring devices, which was satisfactory and helped in checking the sheet piles efficiency. Through the study, three scenarios were adopted (with and without) drawdown technique, it was found that at the short time there's no effect of the drawdown technique on

In this study, pebble bed as an absorber and storage material was placed in a south facing, flat plate air-type solar collector at fixed tilt angle of (45°). The effect of this material and differ- ent parameters on collector efficiency has been investigated experimentally and
theoretically. Two operation modes were employed to study the performance of the solar air heater. An inte- grated mode of continuous operation of the system during the period of (11:00 am – 3:00 pm) and non-integrated mode in which the system stored the solar energy through the day then used the stored energy during the period of (3:00 pm – 8:00 pm). The results of parametric study in case of continuous operating showed that the maximum average temperatur

The Audit evedances represent the reconciliation tools between the Financial data shown on financial statements, and the level of satisfaction level of the Auditor about these statements. According that, the Auditor try to achieve the highest quantity of These evidances, and the most satisfactive of it…, but that will be so hard sometimes, when the internal controlling system is not good, and when the Auditor had some satisfied evidences, but not sharp… So, this research comes to inspect the relation between the quantity, and the level of satisfaction, and argument to prove that evidences gives. This research assumes that getting enough evidences leads to reduce faults, improves the auditing operation, and avoids risks. The research

The banking sector is a cornerstone of the national economy because of its large role of economic development of a country, which requires the advancement of this vital sector and interest in all the accompanying changes to him in order to survive and grow and continue Accordingly dealt Find reversal (organizational culture, on the quality of banking service ) sought search to achieve a number of cognitive and practical goals by selecting (10), especially among the working banks in Iraq Iraqi banks and the period is the surveyed period (2005-2014) embodied the research problem in the dialectical relationship between the (organizational culture) and its impacts on banking service quality.

Through a set of