The research aimed to compare the performance of the commercial and the  Islamic banks listed in the Palestinian's Stock Exchange .To achieve the objectives of the study we selected all  the commercial and the Islamic banks listed in the Palestinian Stock Exchange  to obtain the necessary data for the analysis process during the period of (2009-2013) .the comparison based on the performance indicators ( liquidity rate, profitability rate ,the activity rate and the market rate).

        a statistical method was used to analyze the date to find the performance differences between the commercial banks,

(Use of models of game theory in determining the policies to maximize profits for the Pepsi Cola and Coca-Cola in the province of Baghdad)

Due to the importance of the theory of games especially theories of oligopoly in the study of the reality of competition among companies or governments and others the researcher linked theories of oligopoly to Econometrics to include all the policies used by companies after these theories were based on price and quantity only the researcher applied these theories to data taken from Pepsi Cola and Coca-Cola In Baghdad Steps of the solution where stated for the models proposed and solutions where found to be balance points is for the two companies according to the princi

Abstract  

Magnetic abrasive finishing (MAF) process is one of non-traditional or advanced finishing methods which is suitable for different materials and produces high quality level of surface finish where it uses magnetic force as a machining pressure. A set of experimental tests was planned according to Taguchi orthogonal array (OA) L27 (3⁶) with three levels and six input parameters. Experimental estimation and optimization of input parameters for MAF process for stainless steel type 316 plate work piece, six input parameters including amplitude of tooth pole, and number of cycle between teeth, current, cutting speed, working gap, and finishing time, were performed by design of experiment

A numerical study of the two-dimensional steady free convection flow in an inclined annulus between two concentric square cavities filled with a porous medium is presented in this paper for the case when the side outer walls are kept with differentially heated temperature while the horizontal outer walls and the inner walls are insulated. The heated wall is assumed to have spatial sinusoidal temperature variation about a constant mean value. The Darcy model is used and the fluid is assumed to be a standard Boussinesq fluid. For the Cartesian coordinate system, the governing equations which were used in stream function form are discretized by using the finite difference method with successive under – relaxation method (SUR) and are solv

 Abstract 

The basic aim of this research is to study the interactional effect of investing information technology on the relationship between value added intellectual capital and financial performance as literature review suggested on the theoretical level, including previous studies, with the deduction of its trends strongly predicted by research hypotheses and their content associated with the investment in intellectual capital after information technology tools being employed in this direction to improve the financial performance of the studied companies at the levels of both industrial and service sectors, a non-random sample was chosen included (40) forty Iraqi Joint-Stoc

Abstract:

     Due to the importance of technology and the accompanying changes of the environment affecting companies that use the technology mainly in their work, especially as most companies live in an unstable dynamic environment, which motivated the researchers to choose the International Company for smart card (Keycard) as a field of research and find ways to them to face Those changes.

     The problem of the study was "limited attention to the components of technological change", which included research and development, innovation and information technology, which had an impact on the design decisions of the process (process selection, cust

This study aimed to identify the degree of frustration and guilt among addicts who hurt themselves with drug,  and to know the addicts perspective  who are in treatment clinics and rehabilitation centers  in Palestine, in order to achieve this goal aDeterminationThe study population has been identified , this study population consisted of ' (82) addict, the researcher used the descriptive analytical method which is appropriate for  this  study, so the researcher questioned the addicts who are in treatment clinics and rehabilitation centers  in Palestine and analyze their  responses  in light of some of the variables.

The study results showed that drug addicts who ar

The Iraqi culture faced a set of challenges that can be diagnosed with the most prominent features as follows:

1. The dominance of authoritarian political systems which entails authoritarian regimes with the absence of contemporary political concepts of human rights.
2. The prevalence of non- informed cultural systems which have the shortage of capabilities that enable them to activate cultural elements in positive references, historical, or seclusion on itself and not be able to interact with the current active cultures.
3. Stagnant economic conditions have not had a decent life for individuals, or a certain level of well-being, as well as poor services and others.
4. Social life controlled by the prevai