The study aimed to describe the anatomical, histological, and histochemical structure of the proventriculuc of adult male Eurasian marsh harrier, Circus aeruginosus (Linnaeus, 1766) (Accipitriformes, Accipitridae). Six birds were used for this study. The histological sections of proventriculus were stained with hematoxylin and eosin, periodic acid Schiff, and alcain blue. The proventriculus, representing the upper stomach, appeared as a conical structure with a thick wall connecting the caudal end of the thoracic esophagus to the gizzard. It had a light brown color. Microscopic examination revealed that the proventriculus wall consists of the outer tunica serosa, the tunica muscularis, tunica sub mucosa, and the inner tunica mucosa.

The present study was conducted on the Iraqi Pin-tailed Sandgrouse (Pterocles alchata) to study the lung's morphological description and histological structure. This study was used 5 samples of adult male sandgrouse bird. The birds were dissected. The lungs were removed from the coelomic cavity, cleaned to remove impurities, and photographed to describe their morphological features. The samples were fixed using formalin (10%) solution for 36-48 hours and then preserved in alcohol (70%) to prepare the microscopic slides. The results showed that the lung of the Iraqi sandgrouse bird is red in color, has a trapezoidal shape and has three surfaces (costal, visceral, and vertebral). The costal surface shows ribs impressions that extend f

One of the main criteria taken by the reader in the correct reading of a statement is the standard morphological, Vabv Eetmisah from the rest of science that examines the word andchanges therein lead to new meanings, which is the rule months in Morphology, every increase in construction lead to an increase in meaning.
Who took behind with the likes of ten readers Morphology a way to show the most rightly reading, to perform the desired effect, it has committed as committed behind bin Hisham statement argument morphological under which the clear sense of the formula of distinguished from Matheladtha of formulas feature to perform their intended meaning. And here that God Almighty was meant to each formula is contained in verse without

Both normally developed insects and insects developed after cessation of eggs growth were
used in this work. Cessation of eggs growth occurred following abnormal conditions, which
lasted for 3.5 months before developing into adults, due to the war led by the U.S. and her
alliances against Iraq. These insects showed low rates of water contents and an active response
to water loss. Therefore their tolerance of desiccation was weak. In addition, they had an active
ability to restore their water loss quickly, after return them to a culture, this indicates that some
changes occurred in their integumentary properties were not permanent and took their turn
within one population only, but may or may not serve this population

           The study aims at investigating the quality of internal auditing and its impact on nature, timing, and procedures of external audit, based on international auditing standards, in particular ISA (610). The standard ISA (610) requires the external auditors to assess independence, the scope of internal audit unit, competence, and due professional care of internal auditors as indicators that reflect the quality of internal audit performance before deciding to rely on internal auditors.

The sample of this study consisted of external auditors in Iraqi Solidary Companies for Auditing. A questionnaire was distributed to them via e-mail

(Sb₂S₃)_1-xSn_x thin films with different concentrations (0, 0.05 and
0.15) and thicknesses (300,500 and 700nm) have been deposited by
single source vacuum thermal evaporation onto glass substrates at
ambient temperature to study the effect of tin content, thickness and
on its structural morphology, and electrical properties. AFM study
revealed that microstructure parameters such as crystallite size, and
roughness found to depend upon deposition conditions. The DC
conductivity of the vacuum evaporated (Sb₂S₃)_1-x Sn_x thin films was
measured in the temperature range (293-473)K and was found to
increase on order of magnitude with