Three bacterial species were isolated from three polluted soils with gasoline which leaks from electricity generators that used in different regions in Baghdad; the regions choices to collect the polluted soils were (Al-Shaab, Al- Jadryia and Al-Saydiya).     The bacterial species were identified according to international biochemical   methods. It was found that these species were Escherichia coli, Enterobacter    aerogenes and serratia marcesens.      It was found that the optimum temperature and pH were 37C°and 9 these were to cultivate E.coli and S.marcesens, while for   E.aerogenes   were 25 C° and   9. &

Purpose: The purpose of the study is to compare and evaluate Earnings Management in Tunisia and Iraq.   Theoretical framework: Earnings Management is an important topic that has been studied by a significant number of researchers, as well as those who are interested in the accounting profession. Earnings Management has gotten a lot of attention from academics, professionals, and other interested parties in recent years (e.g. Kliestik et al., 2020; Rahman et al., 2021; Gamra &Ellouze, 2021)   Design/methodology/approach: The sample includes ten banks listed on the Bourse of Tunisia and Iraq Stock Exchanges for the year 2017. We have used a model of Kothari et al., (2005) as a tool to measure Earnings Management in both mark

    A mounted specimen of a mustelid animal deposited in the Kurdistan Museum of Natural History, Salahaddin University, Erbil proved to be Mustela erminea (Linnaeus, 1758) and represents a new record for the mammalian fauna of Iraq. Its measurements and some biological noted are provided. Also, two passerine birds; the Red-headed bunting, Emberiza bruniceps Brandt, 1841(Family, Emberizidae) and the Variable wheatear, Oenanthe picata (Blyth, 1847) (Family, Muscicapidae) were recorded for the first time in Iraq. Furthermore, the tree frog Hyla savignyi Audouin, 1829 was found in two locations north east of Iraq with spotted dorsum and having interesting behavior in having the capabil

Blastocystis is a ubiquitous human and animal protozoa that inhabit the gastrointestinal tract. Metronidazole is considered the standard drug for the treatment of Blastocystis infection; however, there is growing evidence of treatment failure, hazardous side effects, and appearance of strains resistant to metronidazole. In the last era, many studies have been implicated in the quest for new treatments for Blastocystis infection, especially natural products. Attention has been focused on the effect of Amygdalin (B17) and pumpkin seed on eradicating parasitic infections. The current work was built up to explore the in vitro efficacy of two natural compounds, Amygdalin (B17) and pumpkin seeds against

The purpose of this subject is to identify what is being studied in the article, which is the involvement of human Metapneumovirus in children with respiratory illnesses. During the period November 2020 to February 2021, 100 patients with respiratory tract infections were admitted to Al Zahra Teaching Hospital and AL-Forat AL-Awsat Teaching Hospital in Najaf Governorate. Nasopharyngeal swabs were collected from patients for molecular diagnosis of human metapneumovirus using Real-Time-PCR. The patients were distributed based on age into five groups as follows (Less than one, 1-2, 2-3, 3-4, and 4-5 years), and twenty samples of healthy individuals were approved as a control group without any clinical signs of infection. the children of age gr

Actual and effective organizational dynamic capabilities in the work environment contribute to a number of factors that contribute to the organization's ability to manage its human talents. Thus, the study sought to identify the level of contribution of organizational dynamic capabilities to human talent management based on their dimensions in the investigated organization by determining the level of relationship and impact between these variables. The presidency of Mosul University was chosen as a field for the current study, and data were collected by adopting the questionnaire form as the main tool for the study. The study used a deliberate sample of (42)  administrative leaders in the investigated organization and adopte