The research aims to show the possibility of adopting the market approach to measure the fair value of biological assets in Iraq, by applying to a sample of the company listed on the Iraq Stock Exchange, where the Middle East Fish Production and Marketing Company was selected from among 7 companies representing the agricultural sector in Iraq, and according to the availability of data and for five years, the financial statements were presented of the measurement and disclosure of  biological assets at fair value according to the market approach, One of the most important conclusions reached by the researcher is the The possibility of measuring and disclosing biological assets at fair value according to the market approach in the Ira

This study focuses on the use of an optimum amount of Sodium Polyacrylate (SP) for designing cement slurry with the high performance of rheological properties and displacement efficiency. A laboratory study has been carried out on the cement slurry which prepared with SP as superabsorbent polymer. SP has been providing an internal water source that helps in the hydration process, and curing and ultimately increases the cement strength. Also improves the cement performance by improving the cement stability. Several batches were prepared to determine the proper amount of SP to add it in the cement slurry. Also, we studied its effect on cement density, amount of free water in order to observe the rheological properties, and thickening time.

Visible-light photodetectors constructed Fe2O3 were manufactured effectively concluded chemical precipitation technique, films deposited on glass substrate and Si wafer below diverse dopant (0,2,4,6)% of Cl, enhancement in intensity with X-ray diffraction analysis was showed through favored orientation along the (110) plane, the optical measurement presented direct allowed with reduced band gap energies thru variation doping ratio , current–voltage characteristics Fe2O3 /p-Si heterojunction revealed respectable correcting performance in dark, amplified by way of intensity of incident light, moreover good photodetector properties with enhancement in responsivity occurred at wavelength between 400 nm and 470 nm.

Iraq has had more than 10000 km2 of geographical low land areas called marshes.
Enriched with great diversity of natural vegetation and wild life. With increasing
climatic changes and passive man interference phenomena, vast areas of these
marshes have deteriorated through drying out processes at an alarming rate.
According to recent survey achieved by several Iraqi ministries marshes areas have
decreased to about quarter of theS original area. The statistical data and geospatial
information are weak. We monitored, assessed the environmental processes and
detect changes using digitally processed landsat MSS (Multispectral Scanner) and
Spot (System Pour Observation) satellite images that transform haur Ibn Najm

Aquatic Oligochaetes community in the Iraqi southern marshes, Al- Hawiezah, Al-Chibayish and Al-Hammar, have been studied for the period from July 2006 to June 2007. Two sites within each marsh, in addition to a reference site located at Shatt Al-Garma, have been chosen for sample collection using Ekman dredge. The results revealed that the highest average annual density was 16800 individual / m2 recorded in Al-Hawiezah marsh, while in Al-Chibayish and al-Hammar marsh the density did not exceed 5111 individual/m2. In contrast, the density of Oligochaetes recorded in Shatt Al-Garma was about 10500 individual / m2. The highest monthly density was recorded in April 2007.The highest local percentage occurrence was 96% recorded in Al-Hawiezah ma

During the Maastrichtian, the rudists and benthic foraminifera of Aqra Formation underwent two major radiations, the first beginning in early Early Maastrichtian and peaking in the late Early Maastrichtian, and sconed extending from the early Late Maastrichtian to a late Late Maastrichtian peak.The radiations were punctuated and separated by prominent extinction episodes, fit with global Maastrichtian mass extinction.The high level of rudist, endemism [90%] allows definition of true regional origination and extinction pattern; these may represent global pattern for rudists. Radiation and extinction patterns in the northern Iraq [Kurdistan Region] can be variously related to relative sea level fluctuation and the rate of food and clastic

The research aims to identify the availability of some basic competencies that are required to be available to workers in digital agricultural Extension from the point of view of senior management, middle management, and, employees with Post-graduate education degrees, represented by the following: Transition to digital agricultural Extension for sustainable and smart family farms, benefiting from international expertise and experiences in applying for Digital agricultural Extension, preparing and implementing Extension messages through platforms, factors affecting the effectiveness of digital agricultural Extension and its platforms, following up and evaluating the activities and programs of the digital Extension platform. The research pop

Volcaniclastic rocks of Al Muqdadiya Formation (Pliocene) in Injana area, southern Hemrin anticline, NE of Iraq, were studied ( petrographically, physically, mineralogically and geochemically , as well as the engineering properties) to assess the suitability of volcaniclastic rocks to use them in industry as refractories. The results show that the physical and engineering properties change with the temperature change. The bulk density and the specific gravity increase by increasing temperature while the apparent porosity, water sorption and the linear shrinkage decrease. On the other hand the compressive strength increase by increasing temperature. The volcaniclastics have very low thermal conductivi

Baluti Formation of the Rhaetian (Late Triassic) age is composed mainly of dolomite, the unit formed with dolomitic limestone, dolomitic breccias and limestone begins with gray or dark gray colored and sugar textured dolomitic limestones including micrite with shale horizons. Baluti Formation was deposited in carbonate platform, and slumped to deeper margins forming carbonate debrites and breccias of various types.
Petrographic examination of the dolomites reveals various crystal habits and textures of the dolomites. Planktonic bivalve, calcisphere and echinoid spicules were found in the Baluti Formation settled in deep-margin carbonate environment. Nine dolomite-rock textures were identified and classified according to the crystal-si

      The seismic method depends on the nature of the reflected waves from the interfaces between layers, which in turn depends on the density and velocity of the layer, and this is called acoustic impedance. The seismic sections of the East Abu-Amoud field that is located in Missan Province, south-eastern Iraq, were studied and interpreted for updating the structural picture of the major Mishrif Formation for the reservoir in the field. The Mishrif Formation is rich in petroleum in this area, with an area covering about 820 km². The horizon was calibrated and defined on the seismic section with well logs data (well tops, check shot, sonic logs, and density logs) in the interp