The research aims to show the possibility of adopting the market approach to measure the fair value of biological assets in Iraq, by applying to a sample of the company listed on the Iraq Stock Exchange, where the Middle East Fish Production and Marketing Company was selected from among 7 companies representing the agricultural sector in Iraq, and according to the availability of data and for five years, the financial statements were presented of the measurement and disclosure of  biological assets at fair value according to the market approach, One of the most important conclusions reached by the researcher is the The possibility of measuring and disclosing biological assets at fair value according to the market approach in the Ira

In many organizations, employees who have high mental skills are the main source of organizational creativity. When a firm does not put creativity as a goal, cannot stand solid against the competition. Nowadays, knowledge is the path to discover the innovation and creativity aspects, This can assist the firm to stand face to face with competition in the market. The importance of this research comes from detecting and knowing the relation between creativity and knowledge to know and detect the influence of organizational creativity on backing the management of knowledge and determine the final results. The problem of research is to trace the role of organizational creativity on knowledge management processes in order to enable the

The number of infections caused by microorganisms is increasing significantly over the last few years. A total of 140 patients admitted to the central teaching hospital of pediatrics from the 1st of Jun 2017 to 31 October 2017. The Clinical samples was processed from culture and sensitivity testing. Antibiotic discs used for gram negative isolates. The most prevalent gram negative isolates included Escherichia coli 63 (45.0 %), Pseudomonas spp. 21 (15.0 %), Klebsiella spp. 19 (13.6 %) predominantly. Escherichia coli were the most prevalent isolates from urine 45 (71.4 %), Klebsiella spp. 11 (57.9 %) and Enterobacter spp. 11 (68.8 %) followed by Escherichia coli 10 (15.9 %) predominant from blood. 68 (48.6 %) of specimens were urine, 47 (33.

This study found that one of the constructive, necessary, beneficial, most effective, and cost-effective ways to meet the great challenge of rising energy prices is to develop and improve energy quality and efficiency. The process of improving the quality of energy and its means has been carried out in many buildings and around the world. It was found that the thermal insulation process in buildings and educational facilities has become the primary tool for improving energy efficiency, enabling us to improve and develop the internal thermal environment quality processes recommended for users (student - teacher). An excellent and essential empirical study has been conducted to calculate the fundamental values ​​of the

Soil water retention curves (SWRCs) are crucial for characterizing soil moisture dynamics and are particularly relevant in the context of irrigation management. A study was carried out to obtain the SWRC, inflection point, S index, pore size distribution curve, macro porosity, and air capacity from samples submitted to saturation and re-saturation processes. Five different-texture disturbed soil samples Sandy Loam, Loam, Sandy Clay Loam, Silt Loam, and Clay were collected. After obtaining SWRC, each air-dried soil samples were submitted to particle size distribution and clay dispersed in water analyses to verify the soil lost clay. The experimental design was completely randomized with three replications using two processes of SWRC (saturat

This paper is an attempt to clarify the impact of Postcolonialism, one of the most
challenging fields of study that has emerged in recent years, on representations of women in
once-colonised countries and in Western locations. It discusses the influence of cultural
differences on the status and identity of a woman who experience ‗multiculturalism‘. The
study is an analytical reading of a contemporary novel written by the Iraqi writer Betool Al-
Kudairi. The emphasis lies on the clash between two different cultures and traditions
represented by the British mother and the Iraqi father and its effect on the life and identity of
the protagonist. The main focus is on idea of ‗hybrid identity‘ and the absence of th

Keys to four genera and twelve species of the subfamily Phlaeothripinae (Phlaeothripidae) were constructed, these are: Haplothrips; Karnyothrips; Phlaeothrips; and Dolicholepta ,and the species are: Haplothrips cerealis Priesner; Haplothrips tritici kurdjumov, Haplothrips hukkineni Priesner; Haplothrips subtilissimus (Haliday) ؛ Haplothrips reuteri Karny; Haplothrips jasonis Priesner; Haplothrips sallloumensis Priesner ; Haplothrips pharao Priesner ; Phlaeothrips sycomri Priesner ; Karnyothrips flavipus (Jones); Karnyothrips melaleucus (Bagnall) ; Dolicholepta micrurus (Bagnall). These were collected from Baghdad

Although G6PD deficiency is the most common genetically determined blood disorder among Iraqis, its molecular basis has only recently been studied among the Kurds in North Iraq, while studies focusing on Arabs in other parts of Iraq are still absent.

This paper deals with a preliminary survey helminth parasites of the black partridge. Francolinus francolinus arabistanicus in Baghdad area, middle of Iraq. It was found that the bird was infected with the cestodes Cotugnia digonopora and Raillietina tetragona with infection rates of 61.9% and 4.8% respectively, and the nematodes Heterakis gallinarum and Paroneoccrca rouss-lotti with infection rates of 4.8% and 19% respectively. Some important measurements, distribution and occurrence according host-sex of each parasite were provided along with some remarks on parasites biology.

Cryptosporidiosis is an intestinal protozoan parasitic disease that infects human and animals, caused by apicomplexan parasite belong to the genusof Cryptosporidium. The current study was done to record the infection rate of cryptosporidiosis in human and cattle, and genotype the clinical isolates of Cryptosporidium in Baghdad Province. A total of 265 stool sample were collected (150 from human and 115 from cattle) during the period from December 2016 to the May 2017. Cryptosporidial infection was detected using modified acid fast stain. DNA of the parasite was extracted from oocysts of positive fecal samples and nested PCR method was used for partial 60 kDa glycoprotein (gp60) gene amplification then sequence analysis for selected samples.