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.
Often requires the investor to know the result of the company's activity contribute to the investor or by wanting to invest in them because profit or loss of the company affect positively or negatively in the price of shares of the company and with the end of the fiscal year delayed companies often to issue its financial statements after it is approved and audited by an observer External Auditor, From here came the idea of research that appears to stakeholders of financial statements proactive appear, including actual figures for earlier stages have been prepared lists about lists and planned by the administration reflect the results of its phase remainder of the year as if they are (half a year or season or month) to offer At the
... Show MoreThe importance of research is to be considered by highlighting the tax policy in Iraq which extended for successive measurement of the amount of tax receipts for respective periods, the research problem represents security, economic and political issues that Iraq suffered which were very difficult since Nineties of the last century until now that led to a lake of clarity in tax policy trends, volatility in it and finally reflected on the tax revenues increase or decrease. One of the main recommendations of the research is: (The necessity to develop a deliberate strategy for tax policy in Iraq which should take into account financial, economic, and social goals in appropriate way).
The research aims to measure the economic efficiency and technological change and the total productivity of resources using the parameter and non-parameter methods, for agricultural companies registered in the Iraqi stock exchange, the number of 6 companies for the period from 2005 to 2017 based on the hypothesis that the agricultural companies do not achieve economic efficiency and does not control the management of its operations, and It may be technically efficient but the size of its operations is not optimal. From non-parametric methods, the data envelope analysis method was used. Using the DEAP program, the Middle East Company achieved the highest average technical and cost efficiency of 0.62 and 0.58, respectively. The Iraq
... Show MoreThe research aims to identify the concept of financing structure and what are the determinants that affect it and the goals achieved by financing in commercial banks in addition to the sources upon which the financing structure depends consisting of internal financing sources and external financing sources and their connection to the profits of commercial banks. Baghdad, Khaleeji Commercial Bank) registered in the Iraq Stock Exchange during the period for the years (2011-2020) published in the Iraq Stock Exchange from and the research relied on financial analysis tools to analyze the independent variable the following financing structure (the ratio of equity to total assets, the ratio of deposits to Total liabilities, the ratio of loans
... Show MoreThe research aims to show the effect of some short-term debt instruments (central treasury transfers, cash credit granted to the government by commercial banks) on the production of the wheat crop in Iraq, through its effect on money supply during the period (1990-2018), As the study includes two models according to the statistical program (Eviews9), the first model included measuring the effect of short-term debt instruments on money supply, and the second measuring the extent of the money supply's impact on Wheat crop production, as the results of the standard analysis showed that the short-term debt instruments used in the model were Significant effect on wheat crop production indirectly through its effect on money supply, As
... Show MorePurpose: As a result of the sudden and ill-considered trade openness of Iraq after 2003 to the countries of the world in general and the neighboring countries in particular, and in the absence of the necessary support for the national productive forces and the lack of effective standardization and quality control devices, this led to the exposure of most local products, especially agricultural ones, to decline and inability On the competition and thus dumping the Iraqi market, especially the agricultural products, with imported products, this study came to find out the effect that dumping has on the local production of chicken meat and the impact of that impact on the size of the food gap, and whether the results of the practica
... Show MoreThe present work aimed to study the effect of Grave's disease on the different tissues and organs of the body by using Wayne Thyrotoxicosis Diagnostic Index (WTDI) and Basel Metabolic Index (BMI). To reach such aim, (35) patients were involved (25 females and 10 males). A control group of (15) healthy individuals (10 females and 5 males) was selected for comparison , as well as , the following: 1- Wayne Thyrotoxicosis Diagnostic Index (WTDI) applied on patient group and control group under the supervision of specialist medical team , this index include (19) sign and symptom , the appearance of one of them may be lead to the others. The sings and symptoms of the index appear only on the patients. There is no Significant di
... Show MoreRheological instrument is one of the basic analytical measurements for diagnosing the properties of polymers fluids to be used in any industry. In this research polycarbonate was chosen because of its importance in many areas and possesses several distinct properties.
Two kinds of rheometers devices were used at different range of temperatures from 220 ˚C-300 ˚C to characterize the rheological technique of melted polycarbonate (Makrolon 2805) by a combination of different investigating techniques. We compared the results of the linear (oscillatory) method with the non-linear (steady-state) method; the former method provided the storage and the loss modulus of melted polycarbonate, and presented the Cox-Merz model as well. One of the