Cyprinidae species are the most abundant and widely distributed fish species in the inland waters of Iraq. Cyprinids are complex species, and it is difficult to identify them on the basis of morphology. Thus, the morphological characteristics must be achieved and confirmed by molecular analysis. Twenty specimens of Cyprinion kais Heckel, 1843 (Piscies, Cypriniformes, Cyprinidae) were collected from two localities at Tigris River in the middle of Iraq: five specimens from Al-Tharthar Lake, Saladin Province, and 15 specimens from Al- Zubaydiyah sub-district, Wasit Province. The DNA sequences of C. kais were done using the mitochondrial DNA cytochrome b (cytb) gene. After analysis, the sequences were compared with sequences of ot

    The study area comprises Injana Formation (Late Miocene), exposed on the hills nearby of Tharthar Lake and about 120 km north of Baghdad city. This study depends on sedimentologic and facies analysis to recognize paleoenvironment and recognize the kinds of vertebrate bone fossils during Late Miocene. Sedimentologic and facies analysis showed many sedimentary facies: facies (Se) of scoured erosional surface, facies of (Sp) cross- bedded sandstones, facies (Fs) of fine sandstone facies, facies of (Fc) claystone, and facies of (C) calcareous clay. Facies analysis referred to the sub environments which are: point bar, over bank and floodplain in addition to fining upward cycles of deposition, which refers to meandering flu

Abstract

      The  aim of  the research to define the concept of moral intelligence and its dimensions and its relationship to some personal characteristics with the internal auditors and identify the importance of the employment of moral intelligence dimensions of (empathy, conscience, self- control, respect, kindness, tolerance, fairness) in the internal audit and the extent of support for the performance of the internal audit process in light of these dimensions. And that by answering the following question : Is there a role for moral intelligence  of  internal auditors in support the performance of internal audit process ? How are employ these dimensions i

The interest in the intellectual capital and its development is a civilized necessity imposed by the requirements of the times and cannot imagine an advanced society in its potential productivity in poor efficiency of human capital, and features the work environment change permanently, putting the management of financial companies against a constant challenge toward coping with new developments in this changing environment and this is not taken unless owned by these companies qualified human resources and the provision of Culture organizers have, which manifested itself with the research problem by the following two questions:

1. Did the intellectual capital value specific financial and

ABSTRACT

The research focuses on the key issue concerning the use of the best ways to test the financial stability in the banking sector, considering that financial stability cannot be achieved unless  the financial sector in general and the banking sector  in particular are able to perform its key role in addressing the economic and social development requirements, under the laws and regulations that control  banking sector , as the only way that increases its ability to deal with any risks or negative effects experienced by banks and other financial institutions. The research goal is  to evaluate the stability of the banking system in Iraq, through the use of a set of econometrics an

At the beginning of the nineties increased responsibility of the auditor to the community as the demand for auditing the environmental performance for the economic units in addition to audit the financial performance. With the aim of preserving the environment and reducing the damagse as  aresult of the negative effects of the activities of these units.

The researh deal with two sides the first one identifies the theoretical framework of the concept of environmental audits, requirements, methods, types of procedures, and duties of  the auditor in conducting  environmental audits. It also deals with the concept of the enviro

Surveys has done for collecting Sunn Pest which been parasitized by oophagous parasitoids
in infested wheat fields of villages around Erbil, Sulimanya and Dohuk governorates from
April to the end of May 2010, the result showed that a high rat of eggs hatching was 96.3%
within Erbil governorate and its cleared from results that not all laid eggs had been hatched
normally . The percentage ratio of egg parasitism in general was low in most studied villages.
In this study: Trissolcus grandis Thompson, Trissolcus semistriotus Nees., and Telenomus sp.
on sunn pest eggs has been observed. Identification keys supported with figures were
formulated to identify of these species.

Education around the world has been negatively affected by the new coronavirus disease (COVID-19) pandemic. Many institutions had to transition to distance learning in compliance with the enforced safety measures. Distance learning might work well for settings with stable internet connections, professional technical teams, and basic implementation of technology in education. In contrast, distance learning faces serious challenges in less fortunate settings with inferior infrastructure. This report aims to shed light on the immediate action steps taken at a leading pharmacy school in Iraq to accommodate for the enforced changes in pharmacy education. The University of Baghdad College of Pharmacy went from less than minimal technology impl

Imposed on foreign oil companies from important sources in the financing of the general budget in most countries of the world income tax is considered as well as be used to achieve political, economic and social goals, and has developed the concept of the tax until it became play an important role in influencing the economic conditions of a country, and the aim of this research is to statement imposed on foreign oil companies operating in Iraq in the financing of the state budget income tax contribution, as well as clarify the contracts type contracts with these companies, which is in favor of Iraq, together with the Income Tax Law No. (19) for the year / 2010, and instructed No. (5) for the year / 2011, which organized the tax process s