The present study is considered a pioneer investigation that deal with the terrestrial brown garden snail Cornu aspersum (Müller), in Iraq. Cornu aspersum however is considered an exotic species in many parts of the world ,The species is most probably infiltrates with plants transferred from one place to another. The species has gained importance in many ways. Nutritionally, the species is consumed as food item in many countries, but in other cases it is considered as pest for the damage it causes when feeding on valuable plant shoots. It also has medical importance for its role and ability in healing wounds, burns and remedy of other skin problems. This snail species however may act as a vector for some parasitic nematodes that cause serious diseases. The species is also important in scientific research, usually referred to as ‘ecological indicator’ employed in environmental pollution problems such as the one caused by heavy metals. A great deal of research on this species has been carried out in different parts of the world, however, in Iraq, the scientific attention given to land snails in general and to Cornu aspersum in particular is rare and may be negligible in comparison with the research carried out on aquatic Mollusca species. A total of 1880 individuals of Cornu aspersum were collected from all sampling sites. The study was carried out for the period November 2007 to November 2008 on three sites within the Jadiriya district in Baghdad.. Growth, size classes and shell dimensions of Cornu aspersum populations, and their relationship with major environmental factors; ambient temperature; soil pH, moisture, texture; and the soil content of organic matter have been also investigated. Identification of the species was confirmed by the British Natural History Museum.The data were analyzed by means of standard statistical procedures.
The Purpose of this study are analyze financial lease advantage through analyze and discuss financial lease cost, and achieve tax advantage to reach study objective. study include two firms ,oil firm and construction firm with limited liability. The inductive method is used for the applied part in analyzing the financial data of the companies considered in 2011-2015.The result of the study shows that the financial lease achieve present value of the costs is positive. This study found out the results that verify the hypothesis: The tax advantage of financial Leasing is characterized by decreasing cost and achieving higher tax shield. The study also found the most important recommendations of awareness of the benefits arising f
... Show MoreThe current research was conducted to report the synthesis of alumina powder from Iraqi kaolin. The kaolin was transformed to metakaolin by calcinations at temperature 800 °C for three hours. Then the calcined kaolin was treated with (1.5 M) from H2SO4 for 6 hours to form Al2(SO4)3.12H2O solution. The precipitate was dried at 80oC for 10 hours and calcinations at different temperatures for two hours. The samples which result was characterized by X–Ray diffraction (XRD) and X–Ray fluorescence (XRF). The results indicate to the crystalline hydrate aluminum sulfate for the sample that be as – synthesis and when calcinations at 600 oC transformed into aluminum sulfate phase. The phases of alumina which we obtain consisted of a gamma a
... Show MoreIn this study, the stable isotop 18O and 2H has been used to investigate the interaction of surface water (SW), and groundwater (GW) in Al-Taji district/ Northern Baghdad for two seasons (March and August 2022). 16 Samples were collected from water resources in the Al-Taji district (Tigris channel, Tigris River, and groundwater), in each season water samples from 8 Tigris channel, 5 drilled wells, and 3 Tigris River were taken for the analysis of the isotopes 18O and 2H. The average analysis results of 18O and 2H in the Tigris channel, Tigris River, and groundwater were found to be -3.435‰ and -18.6094‰, -2.07167‰ and -17.81‰, -4.125‰ and -34.707‰ respectively. The results, generally, show a comparable range of isotope c
... Show MoreKnowledge and awareness towards cryptosporidiosis were assessed in this study during the period from April 2009 till June 2011, among 188 person of both gender which were divided in different groups and sub groups as following Group 1: include 48 physician from different hospitals and primary health care centers in Baghdad this group were sub divided into 30 Specialist doctors and 18 General practitioners doctors. Group 2 : include 45 teaching staff member from Biology department , Biotechnology department in University of Baghdad and AL-Nahrain University as well as teaching staff member from the college of medicine – University of Baghdad and University of Mustansiryah, this group were sub divided into 9 Ph.D and 36 M.Sc. + B.Sc. me
... Show Moreتم تقييم المعرفة والوعي تجاه داء الكريبتوسبوريديوس في هذه الدراسة خلال الفترة من أبريل 2009 حتى يونيو 2011 ، من بين 188 شخصًا من كلا الجنسين تم تقسيمهم إلى مجموعات ومجموعات فرعية مختلفة على النحو التالي المجموعة 1: تشمل 48 طبيبًا من مختلف المستشفيات والرعاية الصحية الأولية مراكز في بغداد تم تقسيم هذه المجموعة إلى 30 طبيبًا متخصصًا و 18 طبيبًا ممارسًا عامًا. المجموعة الثانية: تضم 45 عضو هيئة تدريس من قسم الأحياء ، قس
... Show MoreBackground: Autism is a complex developmental disability that typically appears during the first three years of life. Autism affects the normal development of the brain in the areas of social interaction and communication skills.Objectives: To identify risk factors for Autism among a sample of autistic children in Baghdad city. Type of the study: this is a case – control, study. Methods: This study was conducted during the period of data collection extended from first of November 2010 until the first of April 2011,The total number of children involved was 100children with diagnosis of autism. Handred children who are free from autism were taken as the control sample. Results: there was a significant association between paternal age and
... Show MoreProfit is a goal sought by all banks because it brings them income and guarantees them survival and continuity, and on the other hand, facing commitments without financial crisis. Hence the idea of research in his quest to build scientific tools and means that can help bank management in particular, investors, lenders and others to predict financial failure and to detect early financial failures. The research has produced a number of conclusions, the most important of which is that all Islamic banks sample a safe case of financial failure under the Altman model, while according to the Springate model all Islamic banks sample a search for a financial failure except the Islamic Bank of Noor Iraq for Investment and Finance )BINI(. A
... Show MoreThis study aims to identify the concepts of financial crisis and its reasons of creation , also explain the effects of the accounting disclosure and the International Accounting Standards in current financial crisis, In addition to, indicate the role of accounting in the reform of the financial system from the impact of financial crisis.
The methodology of this study orientied to two main aspects, the first is an identifying approach through exploring the opinion of financial experts, the second aspect is based on an analytical approach to satisfy the requirements of experts to get there opi
... Show MoreThe sacred totem is one of the social phenomena that occupied the ideas of researchers, and took up a wide area of their research, and it is one of those phenomena that emerged from one of the translations of the Tabu; Who took a psychological and anthropological analysis Because it is one of the social practices, and the main focus of it is the human group and its source is religion. Therefore, this research came with demands, the first of which is to give a semantic concept of the Tommy sanctuary, and then the analytical aspect by standing on the sacred things in the Qur’anic text that God Almighty sanctified, and the third requirement is to examine what people have sanctified, as an analysis of the verses that have
... Show MoreMonitoring water quality in hemodialysis systems is extremely important to maintain adequate quality services for patients suffering from kidney failure. This work aims to examine and evaluate bacteriological characteristics and endotoxin contamination levels in hemodialysis water produced in dialysis centers. Forty‐eight water samples were collected and analyzed from four major hospitals in Baghdad for one year to evaluate seasonal effects. The analysis included the determination of total heterotrophic bacteria using the pour plate method, identification of bacterial isolate using the Vitek2 compact instrument, and the determination of endotoxins levels using Limulus ameboc