Spergularia iraqensis sp. nov. is described as a new species from Iraq. This species has been collected from Diyala Province in the central east of Iraq; it is closely related to Spergularia rubra (L.) J. Presl & C. Presl, 1819 and Spergularia bocconei (Scheele) Graebn., 1919.
The distinguishing of the morphological characteristics of the new species alongside the two similar species are discussed with photographs, and an identification key is given for Spergularia iraqensis and other closely related species.

Used vegetable oil was introduced to transesterfication reaction to produce Biodiesel fuel suitable for diesel engines. Method of production was consisted of filtration, transesterfication, separation and washing. Transesterfication was studied extensively with different operating conditions, temperature range (35-80o C), catalyst concentration (0.5-2 wt. % based on oil), mixing time (30-120 min.) with constant oil/methanol weight ratio 5:1 and mixing speed 1300 rpm. The concentration of Fatty acid methyl esters (Biodiesel) was determined for the transesterficated oil samples, besides of some important physical properties such as specific gravity, viscosity, pour point and flash point. The behavior of methyl esters production and the

Electronic Alattarh been studied long flexible factors forming the nucleus of boron in the shell model framework multipolar been identified factors was introduced into the effects of polarization heart in the first place accounts

Used vegetable oil was introduced to transesterfication reaction to produce Biodiesel fuel suitable for diesel engines. Method of production was consisted of filtration, transesterfication, separation and washing. Transesterfication was studied extensively with different operating conditions, temperature range (35-80oC), catalyst concentration (0.5-2 wt. % based on oil), mixing time (30-120 min.) with constant oil/methanol weight ratio 5:1 and mixing speed 1300 rpm. The concentration of Fatty acid methyl esters (Biodiesel) was determined for the transesterficated oil samples, besides of some important physical properties such as specific gravity, viscosity, pour point and flash point. The behavior of methyl esters production and the physica

Purpose/objective:

1 - To explain the financial impact of the activities and areas of human resources management and the adoption of the methodology for estimating costs on the basis of conduct and statement of how to assess costs and benefits of human resource activities.

2 - Measuring  human capital, and its impact on the financial statements.

Design/methodology/approach:

 Concentrated dimensions of the research paper's lack of financial statements prepared by the organizations for information mandated human resource its components of the three (attraction - development

The freedom to promote ideas is one of the freedoms protected by constitutions and laws, and it is exercised by individuals through traditional and electronic media. However, this freedom must be exercised according to certain limits, represented by the necessity of respecting human rights, just as individuals have the freedom to exercise their right to publish and express their opinion in every way. Frankly, in return, she must respect the rights of others . Perhaps the development that has occurred in the various media, including journalism, radio, television, and the emergence of a new medium represented by the Internet, has contributed significantly to harming the security of individuals through the promotion of extremist ideas. This be

During a survey on the helminthic parasites of three species of turtles in the north part of Iraq, five species of nematodes were recorded for the first time in Iraq. They were all found in the intestine. These are, Camallanus microcephalus (Dujardin, 1845) recorvered from the turtle Clemmys caspica; Spironoura japonensis (Yamaguti, 1935) from Triopyx eup¬hraticus and Angusticaecum holopterum (Rudolphi, 1819), and Tachygonetria nicollei (Seurat, 1918) from the turtle Testudo graeca. All of the localities and hosts are newly recorded in Iraq.