In this survey, there are 14 species belonging to 14 genera, nine families and two orders, collected on Macrofungi from Tikrit city, Salahadin Governorate, North Central of Iraq. The members of Coleoptera were more abundant than flies on Macrofungi.

    The family of Ciidae and Leiodidae (Order, Coleoptera), Mycetophilidae (Order, Diptera), and 6 species are recorded for the first time for insect fauna of Iraq.

   The research aims to measure the accounting conservatism practice of listed companies in the Iraq stock exchange using Basu model to measure the degree of accounting conservatism in a sample of companies of (21) companies for the period from 2007 to 2011, the researcher found that most of the listed companies in the market exercised accounting conservatism when measurement and disclosure of the result of the activity and financial position and there is a variation in the degree of accounting conservatism between economic sectors , which included banking , investment , insurance , industry , agriculture , tourism and hotels.

   Because the practice of accounting conservatism properly

This study was set out to investigate factors affecting labor productivity on construction in the north of Iraq (Kurdistan) and to rank all the factors based on engineers, contractors, and designer’s opinions. 76 factors were analyzed based on previous literature and a pilot study. Next, by using online Google Form, a questionnaire form was created and sent to people who have experience in the construction industry. Afterward, the questionnaire form was sent to targeted people by email and social media apps. Factors were divided into nine groups “Management, Technical and Technology, Human and Workforce, Leadership, Motivation, Safety, Time, Material and Equipment, and External”. However, 202 respondents participated in this study,

Iraq is located near the northern tip of the Arabian plate, which is advancing northwards relative to the Eurasian plate, and is predictably, a tectonically active country. Seismic activity in Iraq increased significantly during the last decade. So structural and geotechnical engineers have been giving increasing attention to the design of buildings for earthquake resistance. Dynamic properties play a vital role in the design of structures subjected to seismic load. The main objective of this study is to prepare a data base for the dynamic properties of different soils in seismic active zones in Iraq using the results of cross hole and down hole tests. From the data base collected it has been observed that the average ve

Aim: To determine the expression of tissue inhibitors of metalloproteinases (TIMP-2) in oral squamous cell carcinoma (OSCC) and the difference in its expression level between positive and negative HPV-16 (human papilloma virus- 16) OSCC patients. Methods: This study was conducted on 33 biopsies obtained from patients with OSCC and 10 normal oral mucosa as controls. In situ hybridization (ISH) was used to investigate the presence of HPV-16, while immunohistochemistry (IHC) was used to estimate the expression level of TIMP-2. Results: The TIMP-2 was expressed in 27 (81.8%) of OSCC sections with no significant difference between its expression level in HPV-16 positive and HPV-16 negative OSCC cases (p=0.058). TIMP-2 was found to be hig

Abstract In light of the changing conditions that prevail in society, and the intense competition that institutions and countries are forced to face, especially after the opening of markets, and the transformation of the world into what is called a small village, entrepreneurship has emerged as an important tool for dealing with the developments of societies, whether it is related to individual business projects or Economics for national business, leadership was the key to any driving force towards achieving growth. Today, women are no longer captive to a specific orientation, but rather all horizons and fields of work have been opened to them, and they have been able to occupy the most important economic, voluntary, service, and

Banks are considered the main basis of financial sector ,so they must be submitted to sound and strict regulatory system and so as to ensure their operations and according to instructions and regulations , in order to maintain the integrity of the banking sector and financial sector in general .One of the importance regulatory tools that are adopted by the Iraqi Central Bank to control over the banks an financial and periodic statements that are provided by the banks in accordance with planned schedules .The financial statements of the banks must reflect clearly and accurately financial situation and the result of their activities during the period in which they represent to achiveing its purposes.So it has the goal of Search is statemen

Through the researchers' acquaintance with the previous studies, the problem was identified as that the preparation of training curricula in all its units must be based on accurate scientific foundations. Positively affect the type of attack and its implication in the presence of correlational relations, whether direct or indirect, i.e., precedence in training and in preparing units Therefore, the researcher decided to build a causal model to know the relationships to show the best model of the direct straight attack. The study aimed to build a causal model for the most important physical measurements and kinetic capabilities of the direct straight attack in the research sample. The two researchers used the descriptive approach in t

The research deals with the important and modern two subjects, strategic leadership which have six demotions and knowledge management
(four demotions') . the gools & the research is to know the relation & the effect them in the oil ministry (project department) , the sample was (50) persons who works in the department the questionnaire was the tool of data gathering .

The research divided to four parties, the first  to the theotical review of the research variables, the second to the research methrology, the third to analysis and discoed the empirical results the last to the conclusions and recommendations .

this research concern with material function subject by using it in Baghdad education in formational places , because it considered as one of the most important spaces which needs a material presentation for the interior consistings that shares with prepairing the right mode for thos who use these spaces, regarding to that this research includes four chapters: Chapter one: concern with the research problem represented by the following question: can we use the material to place the hole spaces of information place ? So the aim of the research seems very obvious in functioning the material these places, and to take a close view on the importance of the research the theory , implementation and objective limits also concerning the terminolog