The present investigation is concerned primarily with sorting and identification of subfamily Tubificinae from River Tigris and some water surface in Baghdad /Iraq . For this purpose six study sites were chosen, including a Al- Kadhemyia drainage canal, North Baghdad; three sites on the shore of River Tigris; in addition to site in Al-Jaish canal , East Baghdad, finally the sixth site was from pond in Al-Zawra'a park , within the center of Baghdad .These sites were characterized by sediment rang from clay, silty-clay to silty with a percentage of organic matter ranged between 0.7% - 9.9% . According to water temperature, salinity and pH values, they were nearly identical in all study sites, the water temperature was ranged through the study period between 12.5 – 300 C , while electrical conductivity and salinity values were ranged beteen 733.5-1227.5 ?s ,which equivalent to 0.469-0.787 ‰ salinity. All sites were slightly alkaline ,so the pH values were ranged between 7.5-8.1. 3628 individuals were sorted from 24 samples collected from different study sites.. Twelve species were identified belonging to seven genera, including , Limnodrilus hoffmeisteri, L. claparedeianus, .L. profundicola, . L.udekemianus , L. silvani, Tubifex tubifex, Branchiura sowerbyi, Potamothrix. 2013 )2( ???? ????? ?????? ???? 10 982 bavaricus, , P. hammoniensis, Psammoryctide moravicus, Monopylephorus irroratus, and Rhyacodrilus coccineus. The result revealed that Al-Jaish canal and Tigris River / al-Sarafyia were considered as the richest sites according to the number of species recorded, where 8 species were recorded in each of them, but Al-Jaish canal had higher individual number of 1346 individuals , followed by Al-Kadhemyia drainage canal recorded only three species with high total individual number of 606 individual. The lowest total individual number was recorded in Tigris River / Al- Zaafaranyia of 326 individual. L. hoffmeisteri, records higher individuals number of 1870 individual , followed by B. sowerbyi which records 946 individual. Both species recorded highest percentage occurance of 100% followed by 79.16% recorded by L. profundicola. High densities of Tubificinae were recorded during all study period. The highest density was during March-April, reached between 2109 -534.9 ind/m2 in Tigris River sites , 7270.5 ind/m2 in Al-Jaish canal and 2419.8 ind/m2 in Al-Zawra'a pond. The .results of relative abundance revealed that L. hoffmeisteri was the dominant species in site Tigris River/Al- Jaderyia, and abundant in other study sites. B. sowerbyi was abundant in all study sites, while other species were recorded between few to rare species except L. udekemianus which was abundant in site Al-Jaish canal, and T. tubifex in site Tigris River / Al- Zaafaranyia.
The research aims to shed light on the importance of forensic accounting and its role in winning compensation claims against the company because of the ability of the forensic accountant (the judicial expert) to interpret and analyze the data. The research community represents the insurance companies in Iraq. The research sample was represented by the National Insurance Company. Coverage of the theoretical and deductive approach in covering the practical side, based on the financial records of the National Insurance Company for years of research.One of the most important conclusions reached by the researchers was that forensic accounting has a role
... Show MoreScience occupies great importance in Islamic thought. Science and learning are considered an essential part of Islamic teachings, and this importance appears in several aspects,Among them is thatScience as a means of understanding religion :Science is a means of understanding the teachings of the Islamic religion. Islam encourages thinking and rational research to understand the Holy Quran and the Sunnah of the Prophet, enabling Muslims to direct their lives and actions in accordance with the directives of their religion,And also to encourageResearch :Islam encourages scientific research and the use of reason in understanding the nature of the universe and God’s signs in it. Muslims are encouraged to study the natural and social s
... Show MoreKE Sharquie, AA Noaimi, BAM Saleh, 2015
The aim of the research is to diagnose the nature of the relationship between the dimensions of organizational immunity with its dimensions represented by (organizational memory, organizational DNA, organizational learning) in enhancing the strategic capabilities of the company with its dimensions represented by (marketing capabilities, administrative capabilities, technological capabilities, creative capabilities), and the degree of arrangement of those dimensions According to priority, as well as revealing the differences in the respondents’ response to the two variables according to the personal and functional variables, and the importance of the expected results, the researchers adopted the questionnaire as a tool for collecting da
... Show MoreThis research aimed to identify the level of English language knowledge among the students of scientific colleges and the preparatory year (scholarship students) at the Islamic University of Madinah. The research was limited to identifying students at the meanings of vocabulary and grammar of the English language. The researcher used a descriptive approach to achieve study goals. It applied three tools to collect information from the targeted sample; first, a test for determining the level of students in the achievement of vocabulary which applied to (69) students. Second, a test to determine the level of students in the English language grammar, (73) students took part. Third, a survey to get students’ opinions about the program of te
... Show MoreTax information system is one of the most important means that help the tax administration to reach the real income of the taxpayer, and the problem of research came in the General Authority for Tax ,The next question (Does the control carried out by the Central Bank on foreign remittances to reach the real income of the taxpayer). The research is gaining importance by focusing on the Central Bank's control over foreign remittances, and how to use this control to finance the tax information system. The relationship between the Central Bank's control over foreign remittances and the tax information system.The study has reached a number of recommendations, the most important of which are the following: The work of an integrated information
... Show MoreThis study was aimed to evaluate the effect of conventional ingredients replacement with alternative ingredients on growth performance, carcass quality, nutrient digestibility and intestinal microbial of broilers. One hundred twenty Cobb500 broiler chicks were randomly assigned to four diets. Corn, soybean meal and fish meal were replaced with rice waste, meat and bone waste and black soldier fly larvae (BSFL) at 0, 10, 30 and 50% to form four treatments. Body weight gain, feed conversion ratio and digestibility of crude protein and fat were improved in broilers fed the replacement diets. Feed intake was not affected by the treatments suggesting that the replacement diets were well accepted by the chicken. Escherichia coli was decre
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