A taxonomic keys was established of book and bark lice Order Psocoptera to isolated insects in Iraq from different localities of Baghdad and Babylon provinces. Thirteen species belong to eight genera and five families have been studied and described in details, these species were recorded for the first time in Iraq. These species are: Belaphopsocus badonneli New, 1971; Belaphotroctes oculeris Bodonnel, 1973; Embodopsocosis newi Bodonnel, 1973; Epipsocus stigamaticus Mockeord, 1991; Lepinotus huoni Schmidt and New, 2008; Liposcelies decolor Peramane 1925 Liposcelies paeta Pearman 1942 Liposclies bostrychphila Badonnel 1931; Liposclies brunnea Mostchulsky 1852; Liposclies entoophila Enderlein 1907; Neopsocopsis minuscule Li 2002 ;

A field experiment was conducted at botanical garden of Department of Biology, College of Education for Pure Science (Ibn Al-Haitham), University of Baghdad, during the growth winter season of 2016-2017 to study the effect of different concentrations (0, 10, 20) mg.L^-1 of abscisic acid and (0, 50, 100, 150) mg.L^-1 of vitamin C and their interaction on some plant hormones of pea plant (Pisum sativum L.). The results showed that ABA 20 mg.L^-1 decreased IAA about 27.44%, GA₃ about 19.73% and Kinetin 15.37% while vitamin C with 150 mg.L^-1 increased IAA 27.43%, GA₃ 45.31% and Kinetin 58.53%, but ABA increased about 23.01% for ABA and 34.93% for vitamin C compared with

Design and build a center basins new p-type four mirrors were studied its effect on all parameters evaluating the performance of the solar cell silicon in the absence of a cooling system is switched on and noted that the efficiency of the performance Hzzh cell increased from 11.94 to 21 without cooling either with cooling has increased the efficiency of the

The most important issue that 21-century in knowledge organization try successfully to face and solve is the determination of the ways and the processes through which they can measure and assess the intellectual capital (IC). In spite of the importance of the human capital in the knowledge organization, The accounting as an information systems, does not give a great deal of consideration to the human capital, and does not treat investment in it as an original factor, but it shows it on the base of salaries and payrolls that is appears in the financial statements as a revenue expenditure. As a result of that the financial statement are not a true expression of the actual status and then some of the decisions taken under the present circum

Abstract:

               The tax is one of the elements of the general revenues of the state and contributes to covering its expenses. Taxes are imposed in most countries of the world. The tax proceeds depend on a set of factors that contribute either positively or negatively to the tax share by increasing or decreasing it. Therefore, the research aims to demonstrate the role of the tax examiner's procedures in achieving the validity of the taxable base and its reflection on the tax proceeds, as well as reviewing the tax examiner's procedures related to the tax return process. Examination and tax audit of the financial statements, as well as presenting the financial statements to an independent and i

      This study aimed to get a better understanding of molecular epidemiology and genetic variation in the spike glycoprotein as a key viral component involved in viral entrance into host cells and as a potential vaccination target. Three Iraqi SARS-CoV-2 strains were investigated using whole-genome sequencing, with two of them clustering into the 20A (GH) clade, and the remaining strain is clustered in 20E (GV) clade, belonging to the B.1.36.1 and B.1.177.80 lineage, respectively. Whole-genome sequencing of the viral RNA samples revealed nine sporadic nonsynonymous uncommon mutations with freq