This research was conducted to investigate the water quality of the lesser Zab
river, to evaluate the water suitability for agricultural usings and report the effect of
human activities on this water. Samples were collected along the river stream
starting from Dukan area till the convergence with Tigris River. All the tests were
conducted at the labs of Environmental sciences and Technology College /
University of Mosul and Erbil water project/Erbil city.
The results of using Piper diagram showed that the water is alkine, due to the effect of the origional rock's components of that area on the water quality. While the using of Stiff diagram elucidate that the water samples contain ions belong to the area of the lesser Z

The research represents an applied study to the urban scene of Baghdad city center within the area of (Al Bab Al Sharqi – Al Tahrir Square) through studying and identifying the levels of the reciprocal correlation of advertising signs impact on urban scene , then finding out the indicators and potential values which have made advertising signs as positive value by achieving the mechanisms of visual quality or a negative value by achieving mechanisms of visual pollution. And then examining the resulted visual perception defect reforming mechanism from it and identify the basic elements represented of the laws and legislation known worldwide. When presenting the problem, The research depends on: (Lack of clear perception

The study aimed to show the concept and importance of accounting Conservatism, Persistence and volatility of earnings of companies listed in the Iraqi market for securities have been selected 35 companies for the period between 2013 to 2107 used the scale of book value to market value to measure the Conservatism while the current profit regression model was used to measure future profits Eviews 9 was used for the purpose of testing the two hypotheses. The results of the study found that there is a statistically significant relationship between accounting Conservatism and Persistence of earnings. The relationship is inverse with no statistically significant relationship between Conservatism and earnings volatility.

The objective of this study was to investigate and find the relationships between human semen osmolality and oxidative stress with semen quality. Semen analysis was determined to evaluate semen quality and fertility. The concentration of semen malondialdehyde (MDA) was measured to assess oxidative stress. For this purpose, one hundred seventy healthy adult males were used in this study. The study was conducted from September 2018 to November 2019 in the Infertility care and in vitro fertilization center (IVF) and the Biology department of the College of Science at Salahaddin University in Erbil city. A significant positive correlation was observed between the total sperm motility, grade activity, and sperm motility index with semen osmol

The importance of internal audit in the growing demand for services in the public and private economic units, and in the rapid growth of its systems professional, has also been recognition of the importance of internal audit quality and the quality of information provided in a long time, as well as the importance of achieving the greatest possible quality in his work to reduce accounting risks of financial reports misleading or fraudulent, which is one of the important features of the audit.

The internal audit quality are linked with the ability of auditors to detect errors in the financial statements, and their willingness to express an opinion technical neutral and non-aligned based on the results of th

    Forty-four  bottles  of drinking water  were collected from the local markets of Basra City and stored in the laboratory refrigerator  at 4ºC until the physical, chemical and biological measurements were carried out. The results showed a discrepancy in the compatibility of the specifications written on the drinking water  bottle  label with the sample measurements as well as the variation in the results with the Iraqi standards for bottled water.  The percentage of bottled water that is not safe for drinking  was 88.5% of the total samples of the study. This value is high and an indication of lack of control over marketing  from the imported or produced in the local labs, s

Light is an important factor that influences the growth and photosynthetic efficiency of microalgae; however, little is known about how light intensity together with the wavelength affect the photosynthetic capacity and growth of marine microalgae. In the present study, the growth of the marine green microalga Dunaliella parva was studied and optimized under different light intensities (25 ~ 70 μmol m^-2 s^-1) and qualities (blue, green, and red) in comparison with white light at 40 μmol m^-2 s^-1 as a control. The growth was monitored by counting the cell number, pigment content, Chl a, Chl b, and carotenoids concentrations. The optimal growth and highest photosyntheti

     The present study was undertaken to determine and compare the antibacterial and biochemical characteristics of honey samples from Kurdistan region in Iraq and Arabian Gulf region. Sixteen honey samples of mixed floral origins from both regions were analysed and compared. Antibacterial activity of the honey samples was investigated against five clinical pathogenic bacteria: Acinetobacter baumannii, Escherichia coli, Pseudomonas aeruginosa, Salmonella typhi and Staphylococcus aureus by agar dilution method. Both sample sets showed differential biochemical characteristics and potential functional properties such as antioxidant and antimicrobial properties. All measured parameters were within accepted ranges. Howev

This study focused on two areas in AL-Najaf city, AL-Ruhbah and Al-Haydariyah regions because of the importance and widespread use of groundwater in these areas. The two areas were compared quantitatively and qualitatively. For the quantitative approach, the GMS software was used in conjunction with the GIS software to simulate the groundwater flow behavior. The solid model for both areas was created, the geological formation was determined, and the hydraulic properties were identified using GMS software. To test the quantity of groundwater in both areas, the wells have been redistributed to a distance of 2000 m between them, and a period of 1000 days was chosen. When a discharge of 10 l/s and operation times of 4, 8, an

This research deals with the case of the Iraqi joint-stock companies listed on the Iraq Stock Exchange study in terms of compliance with the requirements of IAS 33 "Earnings per share" and the research problem Alrtash concentrated in a statement the commitment of those companies the requirements of the International Standard 33, which may adversely affect the quality of financial reporting where and in particular the quality of accounting information and content of the primary and secondary characteristics make them be of interest to the decisions of its users, so the aim of this research to the statement of financial reporting earnings per share on the quality of financial reporting in listed shareholding in Iraq Stock Exchange