The current research aims to test the impact of the strategy of merger (as an explanatory variable) in human resources management practices (as a response variable), and the importance of the subject being an important topic that mimics the Iraqi environment, where has seen many mergers that have not been addressed by former researchers in the field. In addition, the future prospects carry many mergers, and the problem of research was the lack of understanding among departments in how to manage the integration and deal with it, on the basis of scientific which reflected negatively on the practices of human resources management, and the research was based on two main hypotheses Six sub-hypotheses emerge to explore the correlation

The development of technology used in computerized programs is considered on of the most important topics that is responsible for creating tools that can be used in the business environment, the audit profession is one of those professions that received this development. In order for this profession to be more effective, there must be a tool based on sound (correct) scientific basis that can be based upon to enhance the quality of auditing. The research also aims to propose a computerized program to plan the auditing process according to the methods appropriate to the working environment in the audit offices and companies in Iraq. The computerized program was applied to the research sample and the hypothesis of the research has been prov

The study deals with palaeoecology and paleoclimates of Holocene sediments of historical Babylon area on palynological evidence which located at Euphrates river, (100) Km south of Baghdad. Links between environmental and socio- cultural changes are explored in archaeological and palaeoenvironmental data. The increased social and cultural developments as a response of enhanced aridity, driven by population accumulation in environments characterized by the presence of surface water resource. Three palaeoecological zones PZ1, PZ2, and PZ3 are deduced from the pollen diagram which reflect the climatic and ecologic changes throughout parts of the Holocene (5500-7500; 5500- 4000 and 4000-Present yr BP).
Cereal grasses appear at the beginnin

The research aims to apply the activities of the green value chain as one of the modern administrative techniques that economic units resort to develop solutions to the pollution problems that occur due to the activity of economic units and their products that may cause damage to the environment as well as the waste of natural resources and to identify the production of environmentally friendly products and reduce the costs of environmental failure of both types Internal and external that may be borne by economic units such as taxes, fines and compensation due to non- observance of environmental requirements and the preservation of human health and protection of the environment.To achieve the goal of the research, the researchers re

16 March of every year marked the anniversary of the chemical gas attack on the City of Halabja, Kurdistan, Iraq, and its nearby villages. In the process, 5000 people reportedly died from the attack. Many more were wounded and the event left nearly 60 000 people displaced. A perceived consequence of the chemical bombing of Halabja City was the environmental pollution of the soil and water. A recent questionnaire completed by the population of Halabja City indicated that 35% believed that water pollution was still an issue, and 55% thought that soil pollution posed a high risk.
In 2016, were requested by the Halabja City governor to investigate the situation. And to lay to rest the perception and

  The present research includes the effect of different concentrations of NaCl on some biological aspects (longevity, growth and molting) of Acanthocyclops bicuspidatus (Copepoda; Cyclopoida).           The results showed a decrease of longevity with the increase of salt concentrations. The lowest mean of male′s longevity was 6.8 day in the 2ppt concen. compared with the control treatment 34.2 day, The lowest mean of female′s longevity was 5.1 day in the 2ppt concen. compared with the control treatment 30.1 day.             The mean growth for males was lower than the mean growth of females. In males the lowest m