The present research was performed to study the qualitative and quantitative composition of epiphytic algae on the aquatic host plant Ceratophyllum demersum L. Four sites in Tigris River, at Wassit Governorate were covered, during the seasons of Autumn 2017, winter 2018, Spring 2018, and Summer 2018. The study also included measuring the physiochemical parameters (temperature of air and water, pH , water level, EC, salinity, TDS, TSS, dissolved oxygen,  BOD5, alkalinity, total hardness, calcium, magnesium, total nitrogen, total phosphourus). The total number of species of epiphytic algae was145 species, 98 species belonging to Bacillariophyceae, followed by 27species of class Cyanophyceae, 19 species of class Chloroph

In this article it is proved experimentally that the photon is a particle that has mass and constant wavelength by explaining the effect of refractive index on the wavelength and the natural mass of photon. It is very difficult to measure the mass of photon, a simple and easy process was proposed in this paper to calculate the mass length of photon in vacuum (Y) and in medium (Y*), by measuring the length of laser beam in air (L_air) and in medium (L_med). A new method was postulated to calculate refractive index by using these relations (n = Y*/Y), and (n = L_med / L_air) which supposed a new theory of light.

This paper describes the development of a simple spectrophotometric determination of bismuth III with 4-(2-pyridylazo) resorcinol (PAR) in aqueous solution in the presence of cetypyridinium chloride surfactant at pH 5 which exhibits maximum absorption at 532 nm. Beer's law is obeyed over the range 5-200 µg/25 mL. i.e. 0.2-8 ppm with a molar absorptivity of 3×104 l.mol-1.cm-1 and Sandell's sensitivity index of 0.0069 µg.cm-2. The method has been applied successfully in the determination of Bi (III) in waters and veterinary preparation.

في هذا البحث نحاول تسليط الضوء على إحدى طرائق تقدير المعلمات الهيكلية لنماذج المعادلات الآنية الخطية والتي تزودنا بتقديرات متسقة تختلف أحيانا عن تلك التي نحصل عليها من أساليب الطرائق التقليدية الأخرى وفق الصيغة العامة لمقدرات K-CLASS. وهذه الطريقة تعرف بطريقة الإمكان الأعظم محدودة المعلومات "LIML" أو طريقة نسبة التباين الصغرى"LVR

The aim of this study is to highlight on the concept of joint arrangements and projects in accordance with IFRS 11, in addition, the study also focuses on accounting standards and IFRSs which are relevant to this standard.  With a description of the legislative and accounting challenges in the Iraqi environment facing the application of IFRS 11, as well as studying the reality of accounting in such economic activity of companies operating in this sector.

In order to achieve the study objectives, the researcher conducted a comparative analysis between IFRS 11 (Joint Arrangements) and the Iraqi Unified Accounting System, In the second step, IFRS 11 is applied to the Basrah Gas Company's (research sampl

Receipt date:12/7/2020 accepted date:24/1/2021 Publication date:31/12/2021

  This work is licensed under a Creative Commons Attribution 4.0 International License.

The constant characteristic of international relations is the constant change due to political, economic and military developments in addition to technology, and this in turn has led to many transformations in the concept of power, its uses, and the elements that form power and its distribution, and according to those variables, the concept of power has shifted from hard to soft, up to smart powe

Background: The healing process involves the restoration of the body’s structural integrity. The extracellular matrix, blood cells, cytokines, and growth factors are all involved in this dynamic, intricate, multicellular process. Hemostasis, the inflammatory phase, the proliferative phase, and the maturation phase are all included. Opuntia ficus-indica oil (OFI) and Punica grantum (PGS) oil are extensively used natural treatments that are regarded as advantageous for their sedative, spasmolytic, and anti-inflammatory properties, as well as for angiogenesis promotion, fibroblast increase, collagen production and deposition, and extracellular-matrix remodeling. Materials and methods: Twenty-four New Zealand rab

The first molecular research on Iraqi centipede fauna is presented in this article. Between October 2022 and May 2023, during various climatic circumstances, centipedes were collected from several locations in four provinces of Iraq. Three families, represented by four genera, underwent molecular identification, and five species were found. From the order Scolopendromorpha family Scolopendridae, two species were recorded, Scolopendra morsitans Linnaeus, 1758, and S. cingulata Latreille, 1829, Cormocephalus sp.; while from the order Lithobiomorpha, family Lithobiidae, one species was recorded for first time in Iraq; Lithobius crassipes L. Koch, 1862 from the order Geophilomorpha family Himantariidae, one species Bothriogaster Signata