Investment in high education is considered to be most important factors of production which the return an individual and social than economic returns found by searching the growing problem of unemployment, especially among youth graduates, where the unemployment rate in 2010 (50%) of these high rates have led to increased migration of scientific minds graduate recently, "to search for job opportunities outside Iraq for not hiring functions and this is in vain" clear "in the human and financial resources lead to structural imbalances in the Iraqi economy.  When calculating the correlation coefficient between the graduates and the unemployment rate where it reached (0.21) emerged from the results of

The research seeks to identify the comprehensive electronic banking system and the role of the auditor in light of the customer's application of electronic systems that depend on the Internet in providing its services, as a proposed audit program has been prepared in accordance with international auditing controls and standards based on the study of the customer's environment and the analysis of external and internal risks in the light of financial and non-financial indicators, the research reached a set of conclusions, most notably, increasing the dependence of banks on the comprehensive banking system for its ability to provide new and diverse banking services, The researcher suggested several recommendations, the most important of whi

The research aimed at finding out the effect of functional rotation on the tax performance of the employees of the General Authority for Taxes through the five-meter questionnaire prepared according to the required data. The data obtained from the research sample were analyzed. The results showed a significant effect of recycling In the tax performance, and this is evident from the proportion of his contribution to the interpretation of the total variation, which is a good indicator of the impact of functional rotation in the performance of the body sample research.

The research aims to measure and analyze the reality of liquidity in the Rasheed Bank and determine their impact on risk and return in order to identify the extent of the efficiency of the management of liquidity by the Bank and how to employ them in a profitable investment areas, and analysis of the compatibility of the liquidity gap and gap the balance sheet (sensitive interest rate) and affected net interest Change prices, and through the adoption of style ladder recommended Meritassets and liabilities by the Central Bank of Iraq, as it is an important and vital aspects in commercial banks' management, when there is a commonly used optimizing the resources of the bank available, it means that there is a banking efficient management is

The research aims to assess the claystone exposed in the Nfayil Formation (Middle Miocene) for Portland cement (P.C.) manufacturing based on mineralogy and geochemistry. The importance of the study is to avoid the miming of the agricultural soils that are mining now for the cement industry. Claystones of Nfayil Formation and the limestone of the Euphrates Formation were used to design the raw mixture as clay to limestone (1:3). The chemical composition (%) of the designed mixture was calculated using the Alligation Alternative Method (A.A.M.) as CaO (65.52), MgO (1.05), SiO2 (21.65), Al2O3 (7.43), Fe2O3 (2.62), Na2O3+K2O (1.52) and SO3 (0.26), which are suitable for P.C. The lime saturation factor (LSF = 92.8), silica saturation fac

New biscarboxylato zwitterionic ligands, namely bis(N-carboxylatoethyl)-4,4 -dipyridinum) L1 and bis(Ncarboxylatopropyl)-)-4,4 -dipyridinum) L2, were synthesized from the reaction of 4,4 -dipyridine with 3-bromopropanoic acid and 4-bromobutanoic acid, respectively. The reaction of these ligands and the azido coligand with some metal ions resulted in the formation of polymeric complexes of general formulae [Cr2(Ln)(N3)4]Cl2·H2O and [M2(Ln)(N3)4] xH2O, where (M = Mn(II), Fe(II), Co(II), Ni(II), Cu(II), Zn(II) and Cd(II); n = 1, 2; x = 1, 1, 1, 1, 0, 1, and 1, respectively.) The oxygens of the carboxylato group are coordinated to the metal ion in a bidentate fashion. The mode of bonding and overall geometry of the complexes were determin

In this work, a composite material was prepared from Low-density polyethylene (LDPE) with different weight percent of grain and calcinations kaolin at temperature of (850^oC) using single screw extruder and a mixing machine operated at a temperature between (190-200^oC). Some of mechanical and physical properties such as tensile strength, tensile strength at break, Young modulus, and elongation at break, shore hardness and water absorption were determined at different weight fraction of filler (0, 2, 7, 10 and 15%). It was found that the addition of filler increases the modulus of elasticity, elongation at break, shore hardness and impact strength; on other hand, it decreases the tensile strength and tensile strength

The present work covers the analytical design process of three dimensional (3-D) hip joint prosthesis with numerical fatigue stress analysis. The analytical generation equations describing the different stem constructive parts (ball, neck, tour, cone, lower ball) have been presented to reform the stem model in a mathematical feature. The generated surface has been introduced to FE solver (Ansys version 11) in order to simulate the induced dynamic stresses and investigate the effect of every design parameter (ball radius, angle of neck, radius of neck, neck ratio, main tour radius, and outer tour radius) on the max. equivalent stresses for hip prosthesis made from titanium alloy. The dynamic loading case has been studied to a stumbling ca

The study aims to examine the problem of forced displacement and its social and economic problems in light of the Syrian crisis. Such an aim helps to know the difficulties and challenges facing the children of displaced families in learning, and the reasons for their lack of enrolment. It also clarifies whether there are significant statistical differences at  among the attitudes of the children of the displaced families towards education regarding the following variables: (the work of the head of the family, the economic level of the family, and the work of the children). The study has adopted the descriptive-analytical approach;  a questionnaire was adopted as a tool to collect information. The study was applied to a sample o