An environmental study conducted on diatoms in Al Yusifiya river beyond its branching from Euphrates river. Four sites were selected along the river for the period from march 2013 to September 2013. The present study involved the measurement of physicochemical parameters, also the qualitative and quantities of diatoms. The studied parameters values ranged as follows: 19-44Cº and 16-30 Cº for air and water temperature respectively, 6.9-8.7, 595-1248 µS/cm, 6.4-8.0 mg/l for pH, electric conductivity and dissolved oxygen respectively. A total of 74 taxa were recorded for diatoms, where the pinnate diatom was the predominant and recorded 64 taxa while 10 taxa for centric diatoms. The total number of diatoms was 1197.55*104 cell /l. The total number values were ranged as follows:( 28.3-48.6) *104 cell /l in the first site ,( 33.6-51.5) *104 cell /l in the second site,( 39.8-67.2) *104 cell /l in the third site and ( 22.3-38.0) *104 cell /l in the fourth site. Two species Asterionellaformosa Hassall and Diploneispuella Schumann were noticed in site 2 only, while C. prostateBerkeleyfound in all studied sites expect in site 1. StephaenodicushantzschiiGrunow and Didymosphenia geminate (lyngb.) Schmidtwere recorded in sites 1 and 3, Anomoeoneissp was recorded in sites 1 and 4 only. The Mastogloiasp was noticed only in sites 2 and 4.
The aim of this paper is to shed the light on the concepts of agency theory by measuring one of the problems that arise from it, which is represented by earnings management (EM) practices. The research problem is demonstrated by the failure of some Iraqi banks and their subsequent placement under the supervision of the Central Bank of Iraq, which was attributed, in part, to the inadequacy of the agency model in protecting stakeholders in shareholding institutions, as well as EM, pushed professional institutions to adopt the corporate governance model as a method to regulate the problem of accounting information asymmetry between the parties to the agency. We are using the Beneish M-score model and the financial analysis equations in
... Show MoreConsumer protection requires seeking one official entity to accomplish its tasks. The large number of devices control and implementation in it, return to several ministries, and executive bodies lose coordination and cooperation, and unite efforts to eliminate the types of fraud and control the quality of production within the approved standards. This is in addition to the seriousness of the existence of administrative and legal corruption which hinders the role of inspection committees and representatives of official bodies with the relationship and prevents them from carrying out their duties entrusted to them or presenting them with administrative complications to thwart their duties in consumer protection. This is despite the
... Show MoreThe research deals with Environmental Management and how to develop its programs with the use of Knowledge Management, the environmental programs that integrate with processes can add strategic value to business through improving rates of resource utilization , efficiencies , reduce waste, use risk management, cut costs, avoid fines and reduce insurance. All these activities and processes can improve it through knowledge management, the optimal usage for all organizations information , employ it in high value and share it among all organizations members who involves in modify its strategy . Choosing suitable environmental management information system, develop it and modify it with organization processes, can greatly serve the en
... Show MoreBackground: Lead (pb )is suspected to be one of the endocrine disruptors. People are exposed to high levelsof it in the environment through several ways .In the last years there was an evidence that it affects semenquality. The aim of the study is to assess the level of lead in the blood of male patients and correlate it with theseminal fluid parameters and hormonal levels.Methods: Fifty three infertile male patients, attending the infertility clinic in Baghdad Teaching Hospital fromFebruary 2016 till June 2016, participated in this study. Detailed history was taken and careful examinationwas done. Semen was collected from the patients and analyzed. Blood was withdrawn for hormonal and leadanalysis.Results: There was an increase in blood le
... Show MoreThe study of the " Speech act " in grammatical codes reveals great efforts in the study of the elements of linguistic communication contained in their efforts, and is part of the study of the linguistics of heritage, and the research has been designed to identify the verbal act in the blog of Ibn al-Khabaz (guiding the shine) by studying its sections comprehensively; To the spirit of grammatical discourse as well as the combination of the concept of the semantic act already verbal according to Searle, and its response in the form of indirect verbal acts more than direct acts, as well as the pure formulas of the opinions of the violators in the speech of Ibn al-Khabaz other than the proven verbal formulas Approval and approval, the class
... Show MoreThis research aims to identify the role that forensic accounting plays on the transparency and quality of the financial statements in trade bank of Iraq and the Gulf Commercial Bank in Babylon. This research came to address the problem that most financial institutions suffer from, which is represented by the lack of transparency and the quality of the financial statements issued in a manner. Annual also the manipulation and fraud in the financial data, which causes a big gap between that institutions and organizational stakeholders. According to the implementation of the research hypothesis and the objectives of the research, a questionnaire was prepared consisting of three axes, the first axis dealing with the demographic distri
... Show MoreTransportability refers to the ease with which people, goods, or services may be transferred. When transportability is high, distance becomes less of a limitation for activities. Transportation networks are frequently represented by a set of locations and a set of links that indicate the connections between those places which is usually called network topology. Hence, each transmission network has a unique topology that distinguishes its structure. The most essential components of such a framework are the network architecture and the connection level. This research aims to demonstrate the efficiency of the road network in the Al-Karrada area which is located in the Baghdad city. The analysis based on a quantitative evaluation using graph th
... Show MoreThe effects of scattering and secondary radiation generated inside the material on dose equivalent rate where studied using Co60 and Cs137 sources of activity (199.8 , 177.6) MBq , respectively for different thicknesses of Al , Pb and Pb- glass . The results showed that the equivalent rate increases when the effect of scattering was included for Al and Pb shields with cobalt-60 source of energy 1.25 MeV ; and decreases for Pb shield with Cs-137 source of energy 0.662MeV .The results showed also that the atomic number of The material effects the dose equivalent rate . The Pb-glass shield was found to be more efficient in absorption than other shields.
Our research tends to study the poetic attempt of Badr Shakir Al-Sayyab and examine it stylistically, and we suggested his mature collection '' Rain song'' as a pattern for our textual analysis of the poet's attempt.
In the beginning , we confirm that branches of applied structures meet to produce poetry such as narration , drama , cinema , mythology , allegory , various religious and historical texts , previous events , and special cumentary events related to work production. If all above-mentioned was complicated and disregarded throughout a single text , the text writer would not secure positive results that might keep open continuity between him and his readers.
Therefore , this issue w
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