The process of transformation from the central economy to a free economy requires restructuring the economy according to a new economic philosophy that relies on activating the role of private economic activity in which private and medium-sized institutions occupy an essential axis for their active role in the economies of all countries, especially those countries that have directed towards the market mechanism and sector leadership. The special process of economic development and the role that commercial banks can play in advancing the financing of these projects by establishing specialized business incubators for financing.

What encouraged countries to pay attention to these institutions is the ease of

The objective of present study was to investigate the effect of using duplex volaticle oil of Rosmarinusoficinolis and Nigella sativain microbial quality, sensing and extending storage time of minced cold poultry meat. Duplex volaticle oil was added at 25, 50 and 75 mg/kg to minced poultry meat , these treatments were stored individually for (0 ,4 and 7) days at( 4-7) C0 . After making several microbial and sensing test. The following results were obtained:- The process of adding duplex volaticle oil of Rosmarinus officinolis and Nigella sativa to minced poultry meat led to significant reduced (P<0.01) in total arobic count, psychrophilic count and coliform bacteria during refrigerated storage periods. The results showed asignificant sens

The research emphasizes importance of preliminary drawings in design of any product. Therefore, using of simulation as tools for visual thinking in developing drawing and design skills. So that practice of drawing by hand, considering shape of ideas in first stage of visualizations, and practice of its techniques and continuous training.
Hence, the research problem arose with the role of simulation method for developing preliminary sketches in the sample of students of the Product Design Department at the College of Design and Art, PNU, as it is important tool for visual thinking that helps the designer in designing and producing innovative artistic works.
Therefore, the research axes, a number of findings and recommendations were

CuInSe2 (CIS)thin films have been prepared by use vacuum thermal evaporation technique, of 750 nm thickness, with rate of deposition 1.8±0.1 nm/sec on glass substrate at room temperature and pressure (10-5) mbar. Heat treatment has been carried out in the range (400-600) K for all samples. The optical properties of the CIS thin films are been studied such as (absorption coefficient, refractive index, extinction coefficient, real and imaginary dielectric constant)by determined using Measurement absorption and transmission spectra. Results showed that through the optical constants we can made to control it is wide applications as an optoelectronic devices and photovoltaic applications.

Background: Orthodontic tooth movement is characterized by tissue reactions, which consist of an inflammatoryresponse in periodontal ligament and followed by bone remodeling in the periodontium depending on the forces applied. These processes trigger the secretion of various proteins and enzymes into the saliva.The purpose of thi study was to evaluate the activity of alkaline phosphatase (ALP) in saliva during orthodontic tooth movement using different magnitude of continuous orthodontic forces.
Materials and Methods: Thirty orthodontic patients (12 males and 18 females) aged 17-23 years with class II division I malocclusion all requiring bilateral maxillary first premolar extractions were randomly divided into three groups according t

The research aim to measure the impact of the Industry specialization of the auditors on the quality in audit in Iraqi auditing firms, as well as measuring the factors of Industry specialization in the Iraqi audit companies by measuring the market shares of Iraqi audit firms that audit the companies listed on the Iraqi Stock Exchange For 2010 to 2016, by surveying the opinions of (35) Audit firm on the impact of the Industry specialization of auditing firms in audit quality factors, The effect of the variables was revealed through the use of the survey form Distributed to Iraqi audit companies, The industry speci

CuInSe2(CIS) thin films have been prepared by use vacuum thermal evaporation technique, of thickness750 nm with rate of deposition 1.8±0.1 nm/sec on glass substrate at room temperature and pressure (10-5) mbar. Heat treatment has been carried out in the range (400-600) K for all samples. The optical properties of the CIS thin films are been studied such as (absorption coefficient, refractive index, extinction coefficient, real and imaginary dielectric constant) by determined using Measurement absorption and transmission spectra. Results showed that through the optical constants we can make to control it are wide applications as an optoelectronic devices and photovoltaic applications.