This study deals with the intellectual representations whose intellectual systems are incarnated in the Jewish personality, which is considered one of the complex intellectual systems that has caused controversy throughout the ages because of the ambiguity due to the religious and psychological factors that were reflected directly and strongly on the intellectual structure of the Jewish community in general and the Jewish - Zionist personality in particular, in an attempt (to create new dimensions embodied by intellectual representations of a human nature embodied by what that - peaceful - religiously oppressed - psychologically and socially isolated character presents, because of the curse of the peoples of the world that was a cause fo

The aim of this study is to highlight on the concept of joint arrangements and projects in accordance with IFRS 11, in addition, the study also focuses on accounting standards and IFRSs which are relevant to this standard.  With a description of the legislative and accounting challenges in the Iraqi environment facing the application of IFRS 11, as well as studying the reality of accounting in such economic activity of companies operating in this sector.

In order to achieve the study objectives, the researcher conducted a comparative analysis between IFRS 11 (Joint Arrangements) and the Iraqi Unified Accounting System, In the second step, IFRS 11 is applied to the Basrah Gas Company's (research sampl

The concept of power despite its implications unclear and unknown was one of the most standards in international relations ambiguity and lack of clarity, however was more standards important and influential in the conduct of international relations, and since that time until today since that ambiguity in the meaning of power and use it as a factor of international relations factors and drive the engines were very different and irony from case to case and from researcher to another, but it may be classified force as the international status enjoyed by the state in the international ocean and here is a structure formed of forces posed by the state, such as economic and political nature of the political system and military power and concept

     The current environment is witnessing several developments as a result of the changes  taking place in all areas of economic, social , political and legal that led to the transformation of the industrial economy , which depends based on quantitative production to a knowledge economy which relies based on information and knowledge , as the central pillar of this economy during the trading  of  these information and knowledge between all individuals in general and decision makers , in particular, through information and communication technology of computers and the Internet to achieve sustainable human development in the social dimension.         &

The IGRF model is the empirical representation of the Earth magnetic field recommended for scientific use by the International Association of Geomagnetism and Aeronomy(IAGA).

Since  the  Geomagnetic   field   has   the  abi lity  to   change  the orientation of satellite, the strength of Geomagnetic field and its horizontal component have been studied.

This paper discusses the phenomenon of the Geomagnetic field intensity and its horizontal component at diferent altitudes and at certain latitudes, the geomagnetic field data is obtained by using IGRF2000 model at Baghdad (44.7 degree East longitude) .

Reishi Mushroom, Ganoderma, is considered one of important wood-decaying medicinal mushrooms. This study aimed to identify three samples of this genus in Mosul city in February and April 2019. Three species of Ganoderma were collected from three various trees including Eucalyptus, Morus, and Olea (olive) in Mosul City, Northern Iraq. Their identifications and their DNA sequences were genetically identified by using PCR techniques according to detect nuclear ribosomal internal transcribed spacer (ITS) regions. Results exhibited the finding of Ganoderma resinaceum, Ganoderma applanatum, and Ganoderma sp. This study is first attempt to identify Reishi Mushroom by molecular methods in Iraq. Thus, the current study is considered new good d

Inthisstudy,FourierTransformInfraredSpectrophotometry(FTIR),XRay Diffraction(XRD)andlossonignition(LOI),comparativelyemployedtoprovideaquick,relativelyinexpensiveandefficientmethodforidentifyingandquantifyingcalcitecontentofphosphateoresamplestakenfromAkashatsiteinIraq.Acomprehensivespectroscopicstudyofphosphate-calcitesystemwasreportedfirstintheMid-IRspectra(4004000cm-1)usingShimadzuIRAffinity-1,fordifferentcutsofphosphatefieldgradeswithsamplesbeneficiatedusingcalcinationandleachingwithorganicacidatdifferenttemperatures.Thenusingtheresultedspectratocreateacalibrationcurverelatesmaterialconcentrationstotheintensity(peaks)ofFTIRabsorbanceandappliesthiscalibrationtospecifyphosphate-calcitecontentinIraqicalcareousphosphateore.Theirpeakswereass

This study attempts to test the possibility of developing organizational performance in Zain Telecom by adapting the philosophy and concept of Organizational Identification and its dimensions, the most important of which are (Organizational Identification, organizational loyalty, organizational affiliation).To achieve the goal, the research relied on the questionnaire method, which is one of the methods of collecting information in field studies.

The aim of the present study was to isolated the Enterococcus spp. from milk samples of cow and vaginal swabs from aborted women and patient women in Baghdad during September 2016 to april 2017. All 100 milk sample collecting was carried out on California Mastitis Test (CMT) and the positive Percentage of CMT reactions was 5% and the percentage of Enterococcus isolates from mastitic milk was 60% and 30% from nonmasitic milk. The prevalence of Enterococcus spp was 31% of milk samples and the prevalence of Enterococcus spp. Isolates were 67.74% of the isolates of cow milk samples were Enterococcus faecalis, 25.80% was Group D and 6.45% was non groupable while Enterococcus spp. isolates from aborted women samples were 20% and all isolated was