This paper deals with the Kufis and basris agreements in Abo Al _ Barakat Al _ anbary’s
work “ Al- Insaf Fi Masael Al - Khilaf.It attempts to settle the disputes and find out the right
views.
The book presents the issnes that the two schools of Kufa and Basra dispute upon and try to
evaluate them so as to support the correct ones .The present researcher has noticed that the
author of the above work was not always right or accurate in picturing a number of issues as
disputable whereas they implicitly shared the same views .Accordingly ,this papor sheds light
on such cases and drew acadernic researchers, attention to the invalidity of Al –anbary’s
misjudged views.

During the last decade, there has been a concern about the relation between aluminum residuals in treated water and Alzheimer disease, and more interest has been considered on the development of natural coagulants. The present study aimed to investigate the efficiency of alum as a primary coagulant in conjunction with mallow, Arabic gum and okra as coagulant aids for the treatment of water samples containing synthetic turbidity of kaolin. Jar test experiments were carried out for initial raw water turbidities 100, 200 and 500 (NTU). The optimum doses of alum, mallow, Arabic gum and okra were 20, 2, 1 and 1 mg/L for100 NTU turbidity level, 35, 4, 2 and 3 mg/L , for 200NTU turbidity level and 50, 8, 10 and 8 mg/L for 500 NTU turbidity leve

This study assessed the quality of hand-dug drinking water sources in Eku and its environs at Eku I, Samagidi, Eku 2, and Okuechi, using the weighted arithmetic water quality index method. Water samples collected from hand-dug wells at these locations returned values for analyzed parameters. Temperature 26 – 30(⁰C), dissolved Oxygen (D.O) 5.2-8mg/l, biological oxygen demand (BOD) 5.2-8(mg/l), Electrical Conductivity (EC) 77-119(µS/cm), Total suspended solids were  (TSS) 20000-120000(mg/l), pH 5.31-7.09, Phosphates 2-9.2(mg/l), Alkalinity 28-160(mg/l), Turbidity, 0.02 -0.19(NTU) Total coliform 2 -48 (cfu/ml) and fungal count 1-502. Variations in the values of these parameters were only significant for phosphate, alkalinity, and turb

                The research aims to highlight the role played by the target costing technique as an administrative technique that is compatible with the rapid developments and changes in the external environment, with the information and scientific foundations it provides in the allocation of indirect costs and the accuracy in measuring the cost from the start of the project planning process up to the production process and indicating the extent of its impact on decisions Pricing in a way that contributes to the rationalization of pricing decisions in economic units in the light of intense competition and the multiplicity of alternatives.

In petroleum refineries, cooling towers, steam engines, and vacuum distillation all require a large volume of water. Before being dumped into the water bodies, it is then transported to an industrial water treatment facility. One of the study's objectives is to verify how well different processing units in the industrial wastewater treatment plant at the cycle refinery remove concentrations of chemical and biological oxygen demand (COD) and BOD. Five samples of industrial wastewater were collected before and after each treatment unit and one sample of wastewater was drained as a final product to the Tigris River. Over the summer, the BOD5 values after each processing unit were 180.8, 175.2, 111, 43, and 37 ppm. Winter readings were

The current research aims to verify the relationship and impact of internal control activities as an independent variable in its dimensions (efficiency, training, independence) in making administrative decisions as a responsive variable and its dimensions (identifying and diagnosing the problem, searching for alternatives, evaluating alternatives, choosing the appropriate alternative, implementing the decision, following up Decision and evaluation) in the Kirkuk Water Directorate, as well as to identify the levels of their practices, and then try to come up with a number of recommendations contribute to the strengthening of internal control activities and the process of making administrative decisions of the researched Directorat

Abstract:

     The research aims to shed light on the Corona pandemic and its repercussions on the global economy in general, and on the activities of Iraqi economic units in particular. It also aims to show the impact of the auditor’s reporting on the effects of the Corona pandemic on economic units and its reflection on the quality of his reporting. To achieve the objectives of the research, the researcher prepared a questionnaire according to the five-point Likert scale and took into account in its preparation compatibility with the characteristics of the study community, and that the target community for this questionnaire are the economic units listed in the Iraq Stock Exchange that have complet

Levels of the Factors structure of the scale Costa and McCrae applied to the Iraqi environment

      A previously_prepared Iraqi version of Costa & McCrae the big five factor has been adminstered to (200) students at University of Baghdad in order to investigate the hypothesized differences in factor structures between the original version of Costa & McCrae test and the Iraqi version.

    To verify the hypothesized differences , the minieigen value. Factors , maximum likelihood criteria of determining the number of factors , and varimax and promax as methods of rotation have been used.

    The

A series of experiments were conducted for the first time in Iraq to evaluate the efficiency of five plant leaves extracts (Ibicella lutea, Nerium oleander, Clerodendron inerme, Allium cepa and Eucalyptus spp.) in treating the common carp (Cyprinus carpio) infected with monogenetic trematodes of genera Dactylogyrus. Five different concentrations of such extracts were used to bathe fishes for 5,10,15,20 and 25 minutes. A concentration of 15% A. cepa for 25 minutes of bath exposure was affective in trematode eradication. Extracts of both Eucalyptus and N. oleander at a concentration of 10% each were also affective for ten minutes exposure. Extracts of C. inerme had no any effect on such parasites. On the otherhand, extracts of 1. hitea caused

The problem of research was to identify after the use of cost technology based on specifications in the validity of determining and measuring the costs of the implementation of contracting, by applying to al-Mansour General Construction Contracting Company as an appropriate alternative to the traditional costing system currently adopted, which is characterized by many shortcomings and weaknesses Which has been reflected in the validity and integrity of the calculations. To solve this problem, the research was based on the premise that: (The application of cost technology based on specifications will result in calculating the cost of the product according to the specification required by the customer, to meet his wishes properly and witho