The population of Ephemeroptera was studied in three selected stations of Rawanduz River (Gali Ali Beg water fall, Rawanduz River and after the junction of these two waters) during the three seasons of spring, summer and autumn in 2016. In addition,sixteen physicochemical parameters (pH, EC, turbidity, DO, BOD₅, NO₃, TDN, TDP, HCO₃^-, Hardness, Ca²⁺, Mg²⁺, Na⁺, K⁺, Cl^-, SO₄^2-, Na% and SAR) of water in these stations were estimated and used to calculate the Canadian Council of Ministers of the Environment Water Quality Index (CCME WQI). Eleven species of aquatic insects were identified,which belong to four families of th

The research aims to introduce international valuation standards and to identify the relationship between international valuation standards and international accounting and financial reporting standards in enhancing the quality of financial reporting (appropriate accounting information) through the use of statistical models for the purpose of measuring the property of appropriateness of accounting information through the use of statistical models for the purpose of proving the hypothesis that The research referred to it, and accordingly, the Francis and Kothari models were used to measure the appropriateness of accounting information (the quality of the information). The conclusions reached by the two researchers is that the sett

          This study deals with the role of compensation system in improving the quality of educational services (University of Halabja as a Model) also our problem was the following question ; What is the role of compensation system in its different dimensions in improving the quality of educational services? And what is the relationship and impact of using the dimensions of the compensation system to improve the quality of educational services? The hypothesis of the research included the correlation and the impacts between the compensation system and its combined variables in the quality of educational services. This was proved through a field study and the distribution of questionn

 Quality is the key to success in today's world, which is based mainly on competition in the provision of high quality services through the application of the modern management method which is called  total  quality management in organizations. This includes describing the provision of health services and satisfaction of patients .              .                                                 &nbsp

     The Water Quality Index (WQI) is an important parameter in describing the water resources' suitability for human uses and is one of the most effective methods of describing water quality and indicative of assessing water quality and suitability for human utilization and the health of ecosystems. WQI of the Canadian Council of Ministers of the Environment (CCME) was used in the study to describe the Shatt al-Arab water quality in Basrah Southern Iraq, and its suitability for drinking use. The data for analyzing river water samples were adopted from five stations along the river every month during the years from 2014 to 2018 by the Iraqi Ministry of Environment, as it included the measurement of acidity function PH, Dissolved Oxyg

The research aims to shed light on the role of SAIs and the nature of their work, with the definition of the concept of quality reports and to clarify the reality of quality in the FBSA reports, the researchers reached to conclusions, including: The quality of the SAI reports is a requirement seeks to achieve any regulatory system in order to develop audit work output of the form in which its impact is reflected positively on the performance of the entities controlled, and researchers gave a set of recommendations, including: the need to increase community awareness of the importance of the FBSA Supervisory reports through conferences, seminars and workshops and that FBSA to follow-up reports, and check the quality continuously to the fa

In this article, the effects of the O₂ ratio  on the electrical characteristics, including the I-V characteristic curve, Panchen’s curve, and I-P curve, were tested in a sample of O₂/Ar gaseous mixture . The sample was produced by plasma-based DC magnetron sputtering with niobium metal as a target material. The inter-electrode spacing value was 4 cm. Plasma diagnosis via the Optical Emission Spectroscopy (OES) method was used to achieve Te and Ne mixture values of 20 %, 30 %, 50%, and 70% in the Ar/O₂ system. The results showed that the discharge is operating in the abnormal glow region and the discharge current was decreased by increasing O₂ percentage. In addition, the experimenta

   The most likely fusion reaction to be practical is Deuterium and Helium-3 (𝐷−𝐻𝑒
 3 ), which is highly desirable because both Helium -3 and Deuterium are stable and the reaction produces a 14 𝑀𝑒𝑉 proton instead of a neutron and the proton can be shielded by magnetic fields. The strongly dependency of the basically hot plasma parameters such as reactivity, reaction rate, and energy for the emitted protons, upon the total cross section, make the problems for choosing the desirable formula for the cross section, the main goal for our present work.

The Results Of Interest In Capitals And Major Cities Have Become Major Attraction Centers For People In Rural Areas And Different Regions, Especially With The Concentration Of Industrial And Commercial Establishments And Public Services, Which Helped To Find The Wide Differences Between Them. Recently, The Trend To Develop Small Urban Centers In Rural Back Areas Great And Serious Attempt To Reduce Inflation. The Suburb Of Abu Ghraib Is One Of The Important Suburbs Near The City Of Baghdad And Through The Study Of The Reality Of The Suburb Shows That The Outcome Of Its Career And Urban Development Lies In Its Mutual Relationship With The City Of The Mother In The Light Of Considerations And Measures Of The Most Important Accessibility And