The use of data envelopment analysis method helps to improve the performance of organizations in order to exploit their resources efficiently in order to improve the service quality. represented study a problem in need of the Iraqi Middle East Investment Bank to assess the performance of bank branches, according to the service quality provided, Thus, the importance of the study is to contribute using a scientific and systematic method by applying  the data envelopment analysis method in assessing the service quality provided by the bank branches, The study focused on achieving the goal of determining the efficiency of the  services quality provided by the bank branches manner which reflect the extent of utilization of a

This study was conducted to assess the hydrocarbon degradation abilities of Sphingomonas paucimobilis, Pentoae species, Staphylococcus aureus, and Enterobacter cloacae, which isolated from diesel contaminated soil samples. Single strains and mixed bacterial consortia have been investigated their ability to degrade 1.0 % (v/v) of diesel oil in Bushnell- Haas medium as sole.carbon.and.energy.source. At temperature 30^∘C, the individual.bacterial.isolates exhibited low growth and low degradation.than did the.mixed. bacterial.culture. After 28 days.of incubation the.combination.of four isolates degraded.an upper limit.of diesel  88.4%. This was. continued.by 85.1% by S. paucimobilis, 84 % by Pentoae sp., 79% by S.aureus, and

New microphotometer was constructed in our Laboratory Which deals with the determination of Molybdenum (VI) through its Catalysis effect on Hydrogen peroxide and potasum iodide Reaction in acid medium H2SO4 0.01 mM. Linearity of 97.3% for the range 5- 100 ppm. The repeatability of result was better than 0.8 % 0.5 ppm was obtanined as L.U. (The method applied for the determination of Molybdenum (VI) in medicinal Sample (centrum). The determination was compared well with the developed method the conventional method.

The fluctuation properties of energy spectrum, electromagnetic transition intensities and electromagnetic moments in nucleus are investigated with realistic shell model calculations. We find that the spectral fluctuations of are consistent with the Gaussian orthogonal ensemble of random matrices. Besides, we observe a transition from an order to chaos when the excitation energy is increased and a clear quantum signature of the breaking of chaoticity when the single-particle energies are increased. The distributions of the transition intensities and of the electromagnetic moments are well described by a Porter-Thomas distribution. The statistics of electromagnetic transition intensities clearly deviate from a Porter-Thomas distribution (i

The Accounting Disclosure for non-current intangible assets is necessary to rely on accounting information by decision makers in the economic unity, two international accounting standards issued (IAS16,36), which aims to provide the foundations of the recognition, measurement and disclosure of appropriate assets Non-current tangible. (IAS16) allowed to use re-evaluation approach to measure assets entrance due to the inadequacy of the accounting information resulting from the application of the historical cost of the entrance under increasing technical developments and continuing that leave clear their effects on non-current intangible assets, As well as the requirements of what came (IAS36) the importance of accounting for the impairment

Acquisition provisions in Islamic jurisprudence

The aim of the research is to determine the impact of profit management practices on the quality of profits through the use of flexibility in determining accounting methods and practices profit information is one of the most important information that concerns current users in general and observing users in particular. Some corporations managements manipulate the results of the company's profit or loss (income statement) and financial position statement with multiple reasons, including capital market motivations to raise their share prices in the stock market and attract investors, and on the other hand the motives of funding and borrowing loans, and the use of the flexibility in accounting policies and estimates to change the in