The aim of the present research is to illustrate γ-ray levels emitting from soil and bitumen producing from 238U, 232Th, and 40K along Abu-Jir Fault Zone. in the area extended from Al-Marj valley to Abu-Jir village using scintillometer device. Such study is important in environmental assessment to buildup data base about radioactivity. The concentration of natural radionuclides in the study area was determined to be occurring mostly in the clay minerals and organic matter. A high purity germanium spectrometer was used to detect the activity of these elements which ranged between 00.6±18.1- 1526±102, 0- 8.4±1.4, and 70.1±10.9- 328.2±73 in soil, and 28.2±5.6- 94±22.1, 0- 2.2±0.5, and 38.4±7.9- 70.1±10.9 in bitumen for 226Ra

The current research seek to known the strategic planning for the taxes and its important , and its effect upon the investment , and this research was be in the general board of taxes, and the economical directorate of the ministry of finance , therefore this research started from the problem below: 

• What level of the important and type of the research changeable of the research ( the strategic planning for the taxes and investment) in the research organization ?
• Is there any relation of the join and effect of the changeable of the research (the strategic planning for the taxes and investment)in the research organization ?

Therefore this research depended a hypotheti

                The current research aims to show the impact of the international auditing standard IAS 540 in reducing income smoothing practices in Iraq. To achieve the objectives of the research, the researcher adopted a questionnaire for a sample of auditors in Iraq. Where 60 forms were distributed and after the questionnaire was retrieved and statistical analysis was done using the SPSS program, The research reached a number of results, the most important of which are: the existence of a statistically significant effect of the application of the international auditing standard IAS 540 in reducing income smoothing practices, The research recommended the necess

This study examines the news values employed by regional news agencies in the selection and dissemination of news concerning Iraqi affairs. Content analysis was conducted on a purposive sample of 596 news articles sourced from official websites of news agencies, including Iraqi, Turkish, and Iranian agencies. The research aims to identify the underlying criteria used by these agencies in determining news suitability for publication.

After 2003, Iraq witnessed new challenges represented by the predominance of sectarian discourses, hatred and extremism at the expense of moderate political discourse and the predominance of sub-affiliations and external agendas at the expense of national affiliation, which led to the creation of an unsafe or stable environment dominated by the character of violence and terrorism. Moderate discourse would work to fuse sub-affiliations into one melting pot in which it would be the first loyalty to the homeland and not to the tribe, party or sect... Etc., and this in turn will contribute to promoting peaceful coexistence between the various other sub-affiliations within the framework of one community construction

Sustainable development is launched through the interaction between the economy and natural resources and preserving them from exhaustion as well as the efficient management of natural and social resources and includes a diversified economic condition and thus is the focus of attention to the development of economic structures, which is intended to improve the level of human well-being by increasing its share in the necessary goods and services and their relationship With economic growth, which is the most important driver of economic transformation, because it reflects the ability of society and increasing its productive capabilities and investing in the optimal way Although the Iraqi economy is considered one of the diversified

The scholars differed very much in determining the grammatical doctrine of Ibn Qaysan. It was said that he confused between the two sects and took the two groups(1) and that he took from Abu Abbas the fox and Abu al-Abbas almabrd(2).He was descended from the two sheikhs almbrad and fox(3), This research to find out his grammatical opinions in the tools and grammatical words that appeared in the Book of Resonance of Multiplication to the many reported by Ibn Hayyan in it, he has seen the books of Ibn Kisan did not reach us.
The collection of these opinions and analysis is important for the scholars. Because the books of Ibn Kaysan specialized in grammar have lost their most important, the books that are similar to the book of Ibn al-Ha

Abstract:

               Today, the financial and banking sector is witnessing a qualitative shift thanks to financial technology services, which provide their services to many individuals and companies in quick, easy and less expensive ways compared to traditional means. Financial technology is a new form of financial science that combines financial transactions and technological skills concerned with providing financial services and improving the work environment within Banking institutions, and financial technology provides many advantages such as lower transaction costs, instant payment, and saving more time and effort in conducting banking

The aim of this research is to investigate the skills of the chemistry students from the Ibn Al-Haytham Education college of pure sciences in Baghdad in understanding and constructing graphical representations of data. The research sample consisted of (101) male and female students in their fourth year of study during the 2016-2017 academic year. This sample represents 71% of the total number of students in this group.The research methodology used consisted of two parts relating to 19 issues. The first part is an objective multi choice type of test to measure the student’s skill in selecting the right representation of specific subject graph amongst many provided. The second part concentrated on measuring the student’s skill in construc

   The Eurasian marsh frog Pelophylax ridibundus is a widespread species in Iraq. Examination of intestine of 25 marsh frogs collected in Al-Diwaniya city, middle of Iraq during the period from September to November 2014 revealed the presence of Nematotaenia dispar (Cestoda), Cosmocerca commutata and Cosmocercoides variabilis (Nematoda). Infection rates and intensity have been presented in this paper.