The groundwater recharge from rainfall for the main shallow aquifer in the northeastern Missan governorate south of Iraq is investigated via classical and refined chloride mass balance techniques. Application of both techniques reveals that the mean annual groundwater recharge is 0.82 mm/y. The annual recharge received by the aquifer approximately reaches to three million cubic meters after multiply this figure by the area of the study area (about 1856 km2). This figure represents a renewable storage from which a sustainable management of the groundwater reserve could be implemented. The techniques applied are robust, costly-effective, and could be used with other methods such as groundwater table fluctuation method to give a more realis

The tax policy is an important tool of fiscal policy tools which is usedasits multiple tools the State seeks to achieve objectives, such as theachievement of economic development.The importance of the research comes from the importance ofeconomic development resulting from economic policies and prudent fiscaland appropriate to the economic situation of Iraq at the moment is the mostimportant tax policy that taxes one of the most important financial instruments.The research aims to clarify the role of tax policy in developing of theIraqi economy.In an effort to achieve the goals researchers tried to prove thehypothesis ((The tax policy and through multiple tools that seeks to contributeto the achievement of economic development in Iraq)).

      In this paper, we study the impact of the variable rotation and different variable on mixed convection peristaltic flow of incompressible viscoplastic fluid. This is investigated in two dimensional asymmetric channel, such as the density, viscosity, rate flow, Grashof number, Bingham number, Brinkman number and tapered, on the mixed convection heat transfer analysis for the peristaltic transport of viscoplastic fluid with consideration small Reynolds number and long wavelength, peristaltic transport in asymmetric channel tapered horizontal channel and non-uniform boundary walls to possess different amplitude wave and phases. Perturbation technique is used to get series solutions. The effects of different values of these parame

يهدف هذا البحث الى التطرق الى صورة العربي كما يعرضها ادب اليافعين العبري في رواية " نادية " للكاتبة العبرية " كاليلا رون فيدر " . والتي تعد من الاديبات العبريات اللواتي تطرقن بصورة مباشرة الى موضوع ما خلف الجدار ، والصراع العربي – الإسرائيلي وانعكاساته على المجتمع الإسرائيلي بصورة عامة والمجتمع العربي بصورة خاصة . ينقسم هذا البحث إلى ثلاثة فصول، تطرق الفصل الأول  إلى "ادب اليافعين"، و تاريخه ، مميزاته والفئ

Insurance is one of effective high-impact activities in the economic and social aspects of development and that the insurance companies after the creation of stability, balance and support other sectors. The insurance of financial institutions with economic and social importance has an impact on the development and help shoulder the burden of risk and distribution. And measuring Indicators of service and cost her help in evaluating the performance and activity of insurance, and the study of sectors needed by society, institutions and individuals and development of the company. Covering all aspects of life and activity. In this study will focus on the insurance sector in the field of car accidents and so plentiful and their problems and d

          IFRS 17 aims to provide a unified basis for accounting for all types of insurance contracts, including reinsurance contracts, in a manner that benefits both investors and insurance companies and enhances the ability of the financial statements of insurance companies for comparison between companies listed in financial markets around the world. According to this standard, insurance contracts are accounted for on the basis of the Asset-Liability Approach and the use of fair values that the standard requires updating regularly in order to provide more useful information to the users of financial statements, as a result of the failure of reporting requirements for insurance contr

RKASFH Ghanim, Ibn Al -Haitham Journal for pure and applied science, 2017

Binuclear copper, nickel, cobalt, manganese and mercury complexes of the Schiff base H2L (C40H28N2O4) obtained by condensation of 2-benzoyl benzoic acid with benzidine.  The Schiff base and their complexes have been subjected to[ FT-IR, elemental analysis ,UV-Vis, 1H and 13C NMR ] spectral studies, molar conductivity, magnetic moment and HPLC measurements. All the complexes showed tetrahedral geometries with the general structure [M2(L)2].  Generality of the synthesized components offer antibacterial efficiency to (Staphylococcu saureus), (Escherichia coli),(Bacillus subtilis) and(Pseudomonas aeruginosa).