Adontomerus amygdali (Boucek, 1958) (Hymenoptera, Torymidae) is recorded for the first time in Iraq, parasitizing almond fruits wasp, Eurytoma amygdali Enderlein, 1907 (Hymenoptera, Eurytomidae) infesting fruits of almond trees Prunus dulcis (Mill.) D. A. Webb (=Amygdalus communis Linn.)   growing in Koysinjaq district, Erbil, Iraq. A short morphological description of this species is presented.

The research aims to measure the impact of the quality of the audit on the Earnings Quality, for a sample of private joint stock companies listed on the Iraq Stock Exchange, as the research sample included (14) private and listed joint stock companies in issuing their financial statements for the period from (2010-2018), as well as companies The audit offices in charge of auditing these companies, which number (18) companies or an audit office, and the research relied on two main models for measurement, as the first model reflects the assumed relationship between independent variables represented in the characteristics of external audit quality and measuring the extent of its impact on the dependent variable represented in the Ea

The implementation of decentralization in Iraq was asymmetrical, leading to different forms and paces of implementation. Comparing four cases of Basra, Kirkuk, Nineveh, and Sulaymaniyah indicate that these cases differ in their political stability and autonomy in a way that led to a different forms of decentralization. This paper argues that the higher the level of political autonomy from the federal government, the more efficient the governance model, and the more efficient the governance model, the more legitimate the system (trust), and the more legitimate a system, the more accountable elected officials. Therefore, it recommends reforming the institutional setup of decentralization by having districts, instead of provinces, as t

Gaining economic policy of exceptional importance in severe unilateral Iraqi economy such as the economy, as oil revenues constitute the center of gravity in the internal and external balances, Economic policy have seen in Iraq beyond 2003 in absentia economic strategic vision and failure in the application of policies to achieve economic development, as there was a disconnect and lack of integration and coordination between macro policies of monetary policy and fiscal policy, especially as if they were floating two policies are not linked by a link

        Investment Bases directly and closely to an environment characterized by political, social and economic stability, and through a range of policies and institutions and economic laws that affect investor confidence and convince him directing investments to country without the other, where inter conditions and circumstances affecting the trends of capital and settle in, and political situation of the country and what is characterized of stability or disorder as well as economic conditions that are affected by what is distinguishes the country from geographic and demographic characteristics are reflected on availability of production elements and country's infrastructure.

The aim of this study is to achieve the best distinguishing function of the variables which have common characteristics to distinguish between the groups in order to identify the situation of the governorates that suffer from the problem of deprivation. This allows the parties concerned and the regulatory authorities to intervene to take corrective measures. The main indicators of the deprivation index included (education, health, infrastructure, housing, protection) were based on 2010 data available in the Central Bureau of Statistics

اليورانيوم المنضب واستخدامه امريكياً في العراق