339 individuals , were sorted from 22 samples collected from three sites in Tigris River including , Al- Sarafiya district (S1), Al- Jaderiyah district (S2) and Al-Za'afaraniya district (S3), in addition to one site in the irrigation canal of the Al- Jaderiyah campus of the University of Baghdad (S4) , and in Al- Jeish canal(S5) east Baghdad. The sorting results revealed that the highest number of individuals of 102 was recorded at S4, whereas the lowest number of 24 individuals was recorded at S2. Regarding the sites, site S4 was the richest site with 30% of the total number represented 16 species, while each of S3 and S5 had 8 species only with 17.11% and 28.60% of the total individuals number respectively. The values of Jaccared Similarity Index, shows that the highest similarity index of 81% was recorded between S2 & S4.Sorted Naididae worms comprised, 17 species of the subfamily Naidinae with 59% of the total number ,10 species of them are new record to Iraq, and 6 species are new records to Tigris River. Four species of the Subfamily Pristininae were identified, with a percentage of 25% of the total number, two of them are new record to Iraq, while the other two are new records to Tigris River, in addition to two species of Aeolostomatidae (Aphanoneura: Polychaeta), with16% of the total number , both of them are new records to Iraq. Nine genera were recorded , from which Nais was the most abundant genus, followed by genus Pristina. These two genera were found in all study sites. Four species of Chaetogaster were observed including, C. cristallinus; C. diastrophus; C.Limnaei and C. langi, The first two species are new record to Iraq , and they are the most abundant species within the Chaetogaster collections . Uncinais minor, Slavina appendiculata and Allonais inaequalis were three species new record to Iraq. The first species was found in S5 and, second species in S1 , while the third one was found in S1& S5 . Three species of Dero were identified, including, D.dorsalis, D. obtusa and D. digitata, the first two species are new record to Iraq , and the last one is new record to Tigris RiverTwo species of Stylaria were observed including, S. lacustris and S. fossularis. Latter species was new record to Tigris River.Regarding the genus Nais, five species were recorded, including Nais varaibilis; N . comminus; N. simplex; N. paradalis and N. elinguis; The first three species are new record to Iraq, while the last two species are new record to Tigris River.According to subfamily Pristininae, Four species of Pristina were identified, P.aequiseta, P.longiseta , P. Proboscidea , and P. foreli. The first two species were the most abundant species of Pristina . P. foreli is new record to Iraq, while the other three species were new recods to Tigris River.Finally , a number of 55 individuals of genus Aeolosoma were recorded in S5 only, with two species including A. quarternarium and Aeolosoma leidyi , The two species are new record to Iraq.According to above results, it is clear that there were 14 & 8 species new records for Iraq and Tigris River in this investigation respectively.
The Financial authority is considered as one of the most of benefited parts from financial statements which depends on it in process of accounting in taxes as basis to determine The Tax Base , but no confidence from financial authority part in objectivity of income financial information in them for many of limited companies led to no dependence on them to specify taxation contain & dependence on yearly regulations that issued them. To enhance the confidence of financial authority to these lists must meet its requirements, because the menus Fulfill the requirements of the financial authority increases the confidence in these statements and therefore reliable in determining the tax base. So this research aims to speci
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The aim of this research is to concentrate on the of knowledge management activities, initial activities: (Acquisition, Selection, Generation, Assimilation, Emission) knowledge, and support activities: (Measurement, Control, Coordination, Leadership) that is manipulate and controlling in achieving knowledge management cases in organization, that’s is leads to knowledge chain model, then determining the level of membership for these activities to knowledge chain model in a sample of Iraqi organization pushed by knowledge (Universities). The research depends on check list for gaining the data required, theses check list designed by apparently in diagnosing research dimensions and measurem
... Show MoreThis research paper tries to show the significance of the narrative structure in the television advertisement and its connotations. The researchers chose the annual advertisement of Zain Mobile Telecommunication Company for the year 2020, which shed light on the global Corona pandemic crisis. The idea of the advertisement won wide approval as it focused on the suffering that everyone is witnessing like medical and security personnel in particular, and family relationships consequences.
In addition to the positive global interaction with the message presented by the Company in these exceptional circumstances. The advertisement, which lasted for 2.35 minutes, exceeded 13 million views in a short period of time. This prompted us to choos
Translation is a dynamic and living process that cannot be considered equal to the original text and requires the appropriate structure, language, thought and culture of the target language, and the translator's intellectual, linguistic and cultural influences inadvertently penetrate into the translated text. It causes heterogeneity of the destination text with the source text.
Admiral's theory is trying to help by providing components and suggested approaches to resolve these inconsistencies. In the meantime, in addition to the mission of putting words together, the translator must sometimes sit in the position of the reader and judge and evaluate the translated text in order to understand its shortcomings and try to correct it a
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Summary of the jurisprudence research
Praise be to God, Lord of the Worlds, and prayers and peace be upon the Master of the Messengers, our master Muhammad, and upon his pure family, and his ignorant and ignorant companions, and those who followed them in goodness until the Day of Judgment.
Then:
The many jurisprudential aspects that the Shafi’i imams said are of great importance, because these aspects are nothing but the opinions of venerable jurists who have reached a high degree of knowledge until they have become among the owners of faces. And among them are the Shafi’i jurists, the jurists may differ among themselves, either because there is no text about their imam in a
... Show MoreThis study aimed to provide a conceptual model for the use and benefits of the e-Government as related to administrative fraud and financial corruption. The study also looked into their concepts, forms, dimensions and types and the role of e-Government on fraud reduction, corruption in administration and finance and its impact on the government performance. From the result, it is revealed that there is need for electronic government for implementation in order to curb the rate of fraud and administrative and financial corruption and improve the quality of service provision for better performance
Abstract
The research study about the empowerment as an independent variable, in which details include (training and improvement, incentives, information sharing, trust, and delegation), has also focused on the performance of the service organization as a dependent variable in all dimensions which include (improve work efficiency, building the core competencies, focus on the beneficiary of the service, increasing the feeling of satisfaction of the employees, and the organizational support commitment). The research has been based on the opinions of a chosen sample of 75 service officers of the Ministry of Interior who work at the General Directorate of Traffic. The research problem has been identified by t
... Show MoreThe Boltzmann transport equation is solved by using two- terms approximation for pure gases and mixtures. This method of solution is used to calculate the electron energy distribution function and electric transport parameters were evaluated in the range of E/N varying from . 172152110./510.VcmENVcm
The electron energy distribution function of CF4 gas is nearly Maxwellian at (1,2)Td, and when E/N increase the distribution function is non Maxwellian. Also, the mixtures are have different energy values depending on transport energy between electron and molecule through the collisions. Behavior of electrons transport parameters is nearly from the experimental results in references. The drift velocity of electron in carbon tetraflouride i