The use of containers in transportation leads to the reduction in time and effort of the process of loading and unloading of goods as well as protecting the goods from damage and breakage and to reduce the financial costs.
. This development has led also to make changes in the sizes and capacity of ships, therefore changes in the ports must be taken place where they must be provided with an appropriate depth for such vessels, that means the increase in the depth of ports and the establishment of wide storage yards and to provide appropriate mechanisms for handling process.
In this study, the researcher has dealt with this type of transport business in Iraqi ports, namely:
1- Khur Al-Zubair port.
2- Um Qaser port.
In order

The research draws its importance from identifying the methods of profit management in misleading the financial statements, which in turn is reflected in the decisions of the authorities that relied on these reports, and then the models that help in detecting those methods used by the auditors. Risks. The index (margin of excess cash) was used to detect profit management practices on a group of banks listed in the Iraqi market for securities and the number of (23) banks, including (12) commercial bank and (11) Islamic bank and the results were compared to commercial banks with Islamic banks.((The research started from the hypothesis that the use of the (excess cash margin) model in the banking sector reveals the management

Many economists believe that the development and promotion of small and medium-sized enterprises is one of the most important sources of economic and social development in countries in general and in developing countries in particular. This is considered to be an essential starting point for increasing production capacity and contributing to tackling poverty and unemployment. In view of the importance of these projects, most developing countries have concentrated their efforts on them. They have encouraged the establishment of small and medium industries, especially after they have proved their ability and efficiency in dealing with the major problems facing different economies.

The banking system plays an important role by finan

Current study was Based on the variables interact with each other to form a general framework of  the pricing of banking services, and the role of profitability in the banking activity, because profit is the most important goal of commercial banks,  that  included the study United Bank, North Bank and Bank of Baghdad, and the each formation of bank were was collected about the prices (Iraqi dinar and the U.S. dollar) and interest percentages and then revenue (Iraqi Dinars) through banking channels, and each channel service included a group of well-known banking operations.

The study found that the effect of prices, and interest on profitability and clear. There have been a correlation between the rates, and interes

Acquires this research importance of addressing the subject (environmental problems) with
age group task, a category that children pre-school, and also reflected the importance of
research, because the (environmental problems) constitute a major threat to the continuation
of human life, particularly the children, so the environment is Bmchkladtha within
kindergarten programs represent the basis of a hub of learning where the axis, where the
kindergarten took into account included in the programs in order to help the development of
environmental awareness among children and get them used to the sound practices and
behaviors since childhood .
The research also detected problem-solving skills creative with kids Riyad

Autorías: Muayad Kadhim Raheem, Lina Fouad Jawad. Localización: Opción: Revista de Ciencias Humanas y Sociales. Nº. 21, 2019. Artículo de Revista en Dialnet.

Objective: To identify the effect of the cube model on visual-spatial intelligence and learning the skill of spikinging in volleyball for female students, The researchers used the experimental method by designing two equivalent groups with pre- and post-measurements. Research methodology: The main research sample of (30) female students was selected from the research community represented by second-stage students in the College of Physical Education and Sports Sciences - University of Baghdad for the academic year (2024-2025). The sample was divided equally into two control and experimental groups. The researchers conducted the sample homogenization process and the equivalence process between the two groups in the variables of visua

Background: One of the most common and prevalent oral diseases among adolescents is periodontal disease particularly gingivitis, however enamel anomalies and dental trauma could occur. Aims of the study: This study was conducted among 14-15 years intermediate school male students in urban area of Al-Khalis city to assess the oral hygiene (dental plaque) and to estimate the prevalence and severity of gingivitis, enamel anomalies, as well as traumatic dental injuries, furthermore to show the significant difference between these two ages concerning these oral problems. Materials and methods: In this study the total sample consisted of 735 students (397 aged 15 years and 338 aged 14 years ). In present study dental plaque was recorded accord