The Developing economies of countries have witnessed essential changes to words the development of tourism industry in the 21^st century . in addition to adopting same of policies and strategies to grow up with the tourism sector to make it one of the important economic sector to compete the tourist cal  developments in the wear .

As for the tourism sector in Iraq ,it's still afresh one , has many of elements which can be in vested ,needs a wide strategies of tourist cal in statutes and variety completive services and change of success for the locale and forgin investor ,the essential aim after this research is to prompt the national economic through the tourism industry and making concisen

The research aims to identify the concept of financing structure and what are the determinants that affect it and the goals achieved by financing in commercial banks in addition to the sources upon which the financing structure depends consisting of internal financing sources and external financing sources and their connection to the profits of commercial banks. Baghdad, Khaleeji Commercial Bank) registered in the Iraq Stock Exchange during the period for the years (2011-2020) published in the Iraq Stock Exchange from and the research relied on financial analysis tools to analyze the independent variable the following financing structure (the ratio of equity to total assets, the ratio of deposits to Total liabilities, the ratio of loans

Abstract:

The study focused on the application of smart tourism as one of the applications of electronic commerce in the form of (B2C) to attract tourists to Saudi Arabia, where the tourism sector is one of the important sectors on which the Kingdom depends on the diversity of its economy.

The purpose of the research: With the issuance of tourist visas for the first time the study noted a deterioration in the case of Saudi tourist sites over the Internet, which do not live up to this great interest by the Saudi government for this sector, which became vital to them. The study tried to identify the reality of the Saudi tourist sites through the Internet in order to identify the sui

The present study aims to establish an empirical correlation between biochemical oxygen demand (BOD5) and chemical oxygen demand (COD) of the sewage flowing in Al-Diwaniyah wastewater treatment plant. The strength of the wastewater entering the plant varied from medium to high. High concentrations of BOD5 and COD in the effluent were obtained due to the poor performance of the plant. This was observed from the BOD5 /COD ratios that did not confirm with the typical ratios for the treated sewage. Regression equations for BOD5 and COD removal percentages were suggested which can be used to evaluate rapid effluent assessment after the treatment processes or optimal process control to improve the performance of wastewater treatment plants.

The measurement of natural radioactivity in a given region or country is essential to provide a reference base-line map to follow up a possible variation in future. In order to perform such measurement, the natural radioactivity was measured in different locations. The locations (50 sites) were distributed over Al-Jabal Al-Gharbi Mountain, starting from the city Al-Azeeziah in the eastern part to Wazen on the Tunisian border in the west. The measurements showed obvious variation from one site to another. The levels were fluctuating from (12.8 counts/minute) in Bir-Ayad to (45.7 counts/minute) in Gherian.
In order to investigate the cause for such variation, samples were collected from (27) sites for detailed study. The levels of natur

The research aimed to study the political discourse in the drawings of Faisal Laibi, where it shed light on the discourse in the plastic field - concepts and applications, as well as the representations of discourse in the modern and contemporary plastic field, and to study the experience of Faisal Laibi and the uniqueness of his style in artistic performance. The site has collected more than (210 works) whose sources varied between the artist's website himself on the social network, the Internet, and the published paper publications. The researcher conducted an analysis of some of the drawings to achieve the research objectives. Among the most important results he reached:
1. The political discourse of Faisal Laibi is to direct these

The Comedy of patterns dramas that gave Representative possibilities of advanced functionality and wide being dependent on the diversity performance piece , which is intended to provoke laughter at the receiver, through the diversity of genres performing between dancing and singing and Albantomaim and other methods that have made them distinct from the species dramas other being enabled Representative in dealing with all roles across mature and adaptation of his tools of physical and vocal , as the comedy discusses the societal issues many have a factor of psychological and behind their platforms as a tool face is not directly give way to vent citizen injustice and disadvantages of humans and these conditions need to techniques of physic

Profit is a goal sought by all banks because it brings them income and guarantees them survival and continuity, and on the other hand, facing commitments without financial crisis. Hence the idea of research in his quest to build scientific tools and means that can help bank management in particular, investors, lenders and others to predict financial failure and to detect early financial failures. The research has produced a number of conclusions, the most important of which is that all Islamic banks sample a safe case of financial failure under the Altman model, while according to the Springate model all Islamic banks sample a search for a financial failure except the Islamic Bank of Noor Iraq for Investment and Finance )BINI(. A

This research set to indicate the role of the opportunity cost in the overall economic development (human and social development) by selecting the most appropriate alternative for the growth of the country in exchange for sacrificing profit limits to achieve this growth and development of the country, especially in the present circumstances of the country and after studying the reality of the economic case for him, as the problem lies with don't selecting the best alternative that enhances the gross domestic product, which extends to promote overall economic development and revive the industrial and agricultural sectors, productivity is more like Impotent, versus sacrifice alternative consumption may bring more financially lucrative than

mixtures of cyclohexane + n-decane and cyclohexane + 1-pentanol have been measured at 298.15, 308.15, 318.15, and 328.15 K over the whole mole fraction range. From these results, excess molar volumes, VE , have been calculated and fitted to the Flory equations. The VE values are negative and positive over the whole mole fraction range and at all temperatures. The excess refractive indices nE and excess viscosities ?E have been calculated from experimental refractive indices and viscosity measurements at different temperature and fitted to the mixing rules equations and Heric – Coursey equation respectively to predict theoretical refractive indices, we found good agreement between them for binary mixtures in this study. The variation of th