The vision and philosophy of the economic system in Iraq after 2003 were not clear-cut because of overlapping internal factors was the novelty of the political system and the lack of political and economic decision makers to understanding and conviction full need shaping a new administration for the Iraqi economy is able to succeed economic development programs, and external factors was determinedly organizations international application of shock reforming style and contrary to the social reality and the security which reflected negatively on the work and consistency Lisseeash financial balance between stability and growth and raise the level of consumer spending and the importance of research lies in the ability of fiscal policy to achie

enjoyed the process of the development of higher education institutions attention of most countries of the world and to reconsider its objectives and programs and administrative and organizational structures, and it was the most important development of the application of Quality Assurance and Accreditation Standards (QAAS) tools, as the aim of these tools to the application of advanced with a far-reaching impact on all of the disciplines in the organization methods education that contribute, and plays a performance audit an important role in verifying the extent to which carried out these institutions activities or programs effectively and efficiently, economic, There are a number of objectives for the search of the most important attem

The purpose of this paper is to build a simulation model by using HEC-RAS software to simulate the reality of water movement in the main river of Basra City (South of Iraq) which is known as Siraji-Khoura River. The main objective of the simulation is to detect areas where the water cycle is interrupted in some stations of the river stream, as this river has become an outlet for the disposal of sewage, leading to pollution and causing weakness in some sections of the river & obstructing the water cycle that takes place between this river and Shatt al – Arab river. A field survey data of the river and its banks were adopted to derive the grades, longitudinal and cross sections of the river, these data included three-dimensional coordinates

Field experiment was conducted to test the effect of saline water and fertilizers rate on Pisum sativum L. plants . Treatments of the experiment included two levels of water salinity (2, 7 dSm-1) as a main plot and three levels of potash fertilization K2SO4 (44%K) namely 150 control, 300 and 450 kg/Donum as a sub plot. Results indicated that irrigation of plant with saline water 7 dSm-¹ caused a significant decrease in K and P contents specially in the upper parts of the plants , the percentage of the K increased (2.80%) under 2 dSm-¹of irrigation water and 300 kg/ donum fertilizer rate in the upper leaves, However K decreased(1.10%) in lower leaves under 7 dSm-¹ and 300 kg/donum fertilizer. while P increased in pods und

The aim of this study is to highlight this species of gastropoda Cochlicellabarbara( Linnaeus, 1758), which is recorded for the first time in Iraq, which is an exotic animal in this country. It is a terrestrial Molluscan, the study for three months (February, March and April) 2017. In garden houses in Baghdad Al-Karkh, we studied the development stages from the egg to the adult, they lay a hundred of eggs in about (15-20) eggs in each gelatinous sac, the shell with 7 whorls and about 10 mm in length.

This study was carried out to determine the effects of NaCl (0.00, 50, 100, 150, 180 or 200) mM and two different types of mutagens chemical mutagen ethyl methyl sulphonate (EMS) at 0.5% and physical mutagen UV-B irradiation (40 min time exposure), on mitotic division in two Iraqi rice genotypes Amber 33 (A33) and Amber Baghdad (AB). Different concentrations of NaCl were used. Mitotic index (MI %) was decreased significantly by increasing NaCl concentration, however the highest mitotic index was recorded in mutated genotypes with EMS and UV-B. Different abnormal chromosomes were noticed in mutated plants. Results showed high percentage of abnormal chromosomes in EMS mutated genotypes. In addition no significant differences between genotypes

In this research thin films from SnO2 semiconductor have been prepared by using chemical pyrolysis spray method from solution SnCl2.2H2O at 0.125M concentration on glass at substrate temperature (723K ).Annealing was preformed for prepared thin film at (823K) temperature. The structural and sensing properties of SnO2 thin films for CO2 gas was studied before and after annealing ,as well as we studied the effect temperature annealing on grain size for prepared thin films .

                The main objective of the audit process is to enable the auditor to express his neutral technical opinion as to whether the financial statements have been prepared in accordance with the financial reporting framework and fairly express the financial position, the result of the activity and the cash flows. A wrong opinion works to burden the beneficiary parties with great damages, and then the presence of any error or bias from the auditor when applying the rules of professional ethics (such as violating professional confidentiality and conflict of interest and moving away from impartiality and objectivity) negatively affects the performance of his

Background: Rheumatoid arthritis is a chronic inflammatory autoimmune disease characterized by joint inflammation, involvement of exocrine salivary and lacrimal glands may occur as extra-articular mani¬festations in this disease. This study aimed to provide evidence of altered in function and composition of salivary gland in patients with rheumatoid arthritis by determine salivary flow rate and some biochemical parameters(total protein, amylase, peroxidase) and to investigate the relationship between disease activity and changes in function and composition of salivary gland. Materials and Methods: Fifty five patients with RA (7 males and 48 females) were enrolled in this study with age range (20-69) years. The patients were separated int