In this study,  has been discussed the issue of non-interest income and its impact on the Iraqi banking sector profit for the period between (2008-2017) as it was the main objective of the study is to find the relationship between the non-interest income and the profits of the banking sector in order to know  the size of the sector's dependence on non-interest income As well as an analysis of its profitability compared to selected countries, And to test hypotheses, the financial ratios and some statistical tests to determine the stability of the time series such as the test (Correlegram , Dickey -Fuller (depending on the statistical program (E-Views V8) and a simple linear regression method by (Minitab

The tax exemption, whether wholly or partially, and for an unlimited duration of the investment or for a limited period of few years, is one of the encouraging things to the flow of foreign capital. And if necessary, impose tax on the profits of the invested capital, the promotion requires that not be discriminatory taxes or payments in the amount of money with the need to avoid double taxation. The tax exemption is granted by the government and the feature according to the law of a natural person or legal entity seeking from the government purports to achieve a set of political goals, economic and  social development. The reduction of taxes or grants partial exemption is one of the factors that encourage attract of direct foreign i

Based economic units to technology to add innovations that lead to contribute to customer satisfaction, under intense competition and rapid development in customer taste, the economic units tend to apply the concepts that contribute to customer satisfaction led by the introduction of artificial intelligence techniques. In the production prominent role in the contributing and responding to the rapid changes in customer tastes, and consequent impact this in achieving customer satisfaction. Search gained importance of relying on artificial intelligence techniques to achieve customer satisfaction through speed of response to changes in the tastes of customers and thus be able to increase its market share، and sales growth، and to achieve a

Through the above-mentioned evidence and opinions on this literary term of art which was not an emergency event or a term recently invented . But its roots stands since ancient times, especially in the unit of independent poetic system , or united poetic unit in the poem, where unit including the densest words and a broader meaning or significance which has been referred to in the midst of this research and the final result that we have reached is that the term condensation can be classified in the equation ofa new literarylistas follows:
Case Pressure Emotionalliteracy andflowingof article + Rich Economy of language in terms ofsymboland image = Heavy wordin a broad sense.
As well as enable the poet to his language and his intellig

نحاول في هذا البحث الوقوف عند طائفة من المسائل الخلافية النحوية بين النحويين البصريين والكوفيين ، حيث نقوم بعرضها وتحليلها وبيان ادلتهم ومناقشتها مناقشة موضوعية من دون ميل الىمذهب دون الاخر لان غرضنا البحث عن الحقيقة .ولاغرض  لنا سواها محتجين بما نحكم بالشاهد وبما يتفق وطبيعة اللغة  

.واﻟﻤﺴﺎﺋﻞ اﻟﺨﻼﻓﯿﺔ ﻛﺜﯿﺮة ﺻﻨﻔﺖ ﻓﯿﮭﺎ اﻟﻜﺘﺐ ﻛﺎﻹﻧﺼﺎف ﻓﻲ ﻣﺴﺎﺋﻞ اﻟﺨﻼف ﻟﻸﻧﺒﺎري وﻗﺪ ارﺗﺄﯾﻨ

The tongue is one of the important organs of vertebrates, as it plays an important role in the process of food intake, absorption and swallowing, It varies the morphological according to the organism, the habitat, and the nature of the food for it. The aim of the study is to reveal the histologist structure of the tongue of the guinea pig(Cavia porcellus), where we took three samples of adult males, and crosses the tongue similar to rodents, except for some differences in terms of the epithelial layers, mucosa, the muscular layer, the number of tongue layers and the spread of papillae on the tongue, which is, differences due to adaptation to the habitat and their diet.

Based on the theoretical ideas of E. Cassirer, a methodology is developed and an analysis of the painting work by J. Saleem, a representative of modern Iraqi painting, is carried out. While comparing the artistic programme of J. Saleem and the views of E. Cassirer, the methodological potential of the theory of the symbol for the art criticism analysis of the regional painting is clarified. Comparative analysis with the inclusion of the works of B. Buffet, B. Turetsky, J. Miro helps to see the multiple meanings of the same cultural symbol in thematically similar works of different years, created in different socio-cultural circumstances. The article shows that for regions with a shorter history (France, Russia, Spain, etc.), which have lo

The Purpose of this study is mainly to improve the competitive position of products economic units using technique target cost and method reverse engineering and through the application of technique and style on one of the public sector companies (general company for vegetable oils) which are important in the detection of prices accepted in the market for items similar products and processing the problem of high cost which attract managerial and technical leadership to the weakness that need to be improved through the introduction of new innovative solutions which make appropriate change to satisfy the needs of consumers in a cheaper way to affect the decisions of private customer to buy , especially of purchase private economic units to

Type 2 diabetes mellitus(T2DM) is a metabolic disease that is associated with an increased risk for atherosclerosis by 2-4 folds than in non- diabetics. In general population, low IGF-1 has been associated with higher prevalence of cardiovascular disease and mortality .This study aims to find out the relationship between IGF-1 level and other biochemical markers such as Homeostasis Model Assessment insulin resistance(HOMAIR) and Body Mass Index(BMI) in type 2 diabetic patients . This study includes (82) patients (40 females and 42 males) with age range (40-75) years,(34) non obese diabetic patients and (48) obese diabetic patients. The non obese individuals considered

At a time when the general rules in the different legal systems require the presence of two parties to the contract, one of which is issued the first expression of the will and is called the offer, and the other is issued from the other and is called the acceptance. A special type of contracts emerged in the beginning of the last century called the “unilateral contracts”. The side sparked a major jurisprudential dispute, as well as the issuance of several contradictory judicial rulings on it. Hence, this research came to highlight this special type of contract. Key words: the definition of a unilateral contract, its distinction from other legal situations, and its effects.