The bank deposits is fuel banking activity and raw material products for the commercial bank and the basis of its activity and its lifetime So the bank, which seeks to continue the successful development of the volume of cash deposits has translated the work of the bank to meet the needs of different sectors by providing the necessary funding, and from this point of view was the research problem a lack of interest departments of banking services to commercial banks as a means for the development of electronic cash deposits have, and which represents the basis for the supplier commercial bank fund.

The current study aims at identifying of the differences of life quality level for the academic instructors at Omar Al-Mukhtar University / Libya according to the city variable that the instructor belong to ( Libya, Iraq, Egypt ), and also according to gender Variable (Male - Female),To achieve the aims of study ,the researcher chose a sample consists of (210) instructors ( 170 males and 40 females) from four colleges at Omar Al- Mukhtar University/ Darna . The researcher built the scale of life quality which consists of (42) items in last version . The researcher has conducted the validity and reliability of the scale. and by using Analysis of Variance via (SPSS program). The research reaches the following results : 1-The life quality o

This research aims to improve the process Tax accounting by using the scientific method to such as Six Sigma DMAIC steps called in General. Authority for Tax accounting . this approach has been described Tax accounting process Fully and identify problems experienced by the measurement and analysis and identify the critical success factors to satisfy customers and adoption process redesign Tax accounting process with the possibility of obtaining a high-quality revenue to be used by the body to improve its performance . Collected data and information from interviews with officials, staff and see the details & the conduct & operations in the body, and used well as a questionnair to measure the quality & services present action b

The research deals with the Presidents of the Christians who called themselves (Ghaltka) in the book titled (orient chirsy patriarchs) that talked about their scientific practical biography adding to) that their completeness on the position of Ghaltka with its decrees and caliphs who were contemporaries to them ,as well as their places, deaths, cemeteries and their accomplishments In accordance with the powers granted to them and also it mentions the situation of The Abbasid caliphate with them and with the sons of their sect .

The research deals with the Presidents of the Christians who called themselves (Ghaltka) in the book titled (orient chirsy patriarchs) that talked about their scientific practical biography adding to) that their completeness on the position of Ghaltka with its decrees and caliphs who were contemporaries to them ,as well as their places, deaths, cemeteries and their accomplishments In accordance with the powers granted to them and also it mentions the situation of The Abbasid caliphate with them and with the sons of their sect .

The research aims to clarify the importance of adoption of International Accounting  Standard No. (12) "Income Taxes" as a tool for the measurement and disclosure of income taxes in the financial statements، and how to deal with the differences that arise as a result of difference in net profit accounting for net tax profit ،The problem of the research focused on the disparity between the income tax estimate in Iraq in accordance with the accounting standards and financial reporting and assessment of income tax in accordance with the tax laws and legislation, this discrepancy has led to the emergence of differences between accounting profit and tax profit (temporary differences and permanent differences) and these differences of w

تواجه المؤسسات المختلفة تحديات كثيره تختلف نوعيتها باختلاف توجهات المؤسسه سياسيه او اقتصادية او اجتماعيه ... مما يشكل تهديدا لوجود المؤسسة وسمعتها وبخاصه عند تحول تلك التحديات الى ازمات يجب على المؤسسه التعامل معها والسيطره عليها واحتوائها وهنا ياتي دور ادارة العلاقات العامه في المؤسسه المعنيه للعمل والقيام باعداد برامج خاصه بالتعامل مع الازمات وهو مايعرف ببرامج اداره الازمات . وبطبيعة الحال تختلف عملية

This paper discusses the method for determining the permeability values of Tertiary Reservoir in Ajeel field (Jeribe, dhiban, Euphrates) units and this study is very important to determine the permeability values that it is needed to detect the economic value of oil in Tertiary Formation. This study based on core data from nine wells and log data from twelve wells. The wells are AJ-1, AJ-4, AJ-6, AJ-7, AJ-10, AJ-12, AJ-13, AJ-14, AJ-15, AJ-22, AJ-25, and AJ-54, but we have chosen three wells (AJ4, AJ6, and AJ10) to study in this paper. Three methods are used for this work and this study indicates that one of the best way of obtaining permeability is the Neural network method because the values of permeability obtained be

A metal-assisted chemical etching process employing p-type silicon wafers with varied etching durations is used to produce silicon nanowires. Silver nanoparticles prepared by chemical deposition are utilized as a catalyst in the formation of silicon nanowires. Images from field emission scanning electron microscopy confirmed that the diameter of SiNWs grows when the etching duration is increased. The photoelectrochemical cell's characteristics were investigated using p-type silicon nanowires as working electrodes. Linear sweep voltammetry (J-V) measurements on p-SiNWs confirmed that photocurrent density rose from 0.20 mA cm^-2 to 0.92 mA cm^-2 as the etching duration of prepared SiNWs increased from 15 to 30 min. The