This research was aimed to study the pollen morphology for the genus Pterocephalus(Vaill) from Dipsacaceae family in Iraq, and to utilize these feathers in isolating the species as valuable taxonomic traits for enriching Iraqi flora. The study included characteristics of the type, shape, size, sculpturing and apertures, as well as determining the full dimensions using light microscopy as well as numerical analysis of this species and draw polygonal shapes and denderogram convergence between species. The results of the study of pollen and polygonal forms showed significant differences in the characteristics at the level of each species, which helps to identification the genus species, as it was found that the pollen was a tricolpate, and shape was specified to be sub spheroidal, sub prolate, oblate spheroidal. and prolate spheroidal, The pollen grains varied in size between large, and very large size. However the most significant feature is that included four types of sculpture using to isolate the species to : Reticulate and spinate in P. laxus ,P. strictus, and P. nestorianu, reticulate and spinulate in P. brevis, P. plumosus, Reticulate to striate and spinulate in P. canus, and Spinate in P. kurdicus, and P. pyrethrifolius. The dendritic scheme showed the convergence of some species among them and in varying convergence ratios.
This study showed the basic features of corporate tax in Iraq by showing what was in the Income Tax Law in force .The study aims of this to indicate the role of tax corprates in tax revenue and then the possibility of strengthening the revenue of this tax as an important source of local funding sources in the form that is with him reduce dependence on oil revenues to finance the general budget in Iraq, the risks and the study found a number of conclusions from the most important: that the corporate tax comes in the introduction to the components of the income tax structure in terms of relative importance and formed a revenue source of prime The gross proceeds of the income tax in Iraq, where it contributed to more than a quarter of that
... Show MoreThis research aims to discuss an important issue because of its role in increasing the efficiency of financial markets and boost investor confidence by a insider trading, which arises as a result of leaking secret information to some investors and reliable in the process of trading shares in the Iraq Stock Exchange And thus obtain abnormal profits at the expense of other investors. Research was based on the assumption that " Where shortcomings in local regulations relating to disclosure and insider trading in accounting information leads to the activate the phenomenon of insider trading in accounting information in the Iraq Stock Exchange and including a negative impact on investors' decisions ". and Because of the difficulty the discove
... Show MoreThe strategies of knowledge management have became the basis in the promotion of core competencies. Therefore gained an increasing prominence. This led the administrations of organizations to work to effectiveness of there strategies, which results to build there core competences through teamwork, empowerment and personal effectiveness of employees. From this arises research problem about the organizations leaders recognize extent of knowledge management strategies which that lead to core competence. In addition the research tray definition the relation and nature of affect between its variables. The research was carried on sample (72) managers from board of supreme audit in Iraq and used statistical tools and methods.
... Show MoreA seismic study was conducted to re-interpret the Qasab and Jawan Oil fields in northwestern Iraq, south of the city of Mosul, by reprocessing many seismic sections of a number of field surveys by using the Petrel software. Two reflectors, represented by the Hartha formation, deposited during the Cretan age, and the Euphrates formation, formed during the Tertiary age, were delineated to stabilize the structural picture of these fields.
The stratigraphic study showed that the Qasab and Jawan fields represent areas of hydrocarbon accumulation. Seismic attribute analysis showed low values of instantaneous frequency in the areas of hydrocarbon accumulation. Instantaneous phase was used to determine the limits
... Show MoreAbstract
The problem of the study is the main question (Can tourism planning address the phenomenon of unemployment in Iraq ?) , And the importance of the study in the fact that the tourism sector can become an effective development alternative in many countries, especially Iraq, as tourism contributes to diversify sources of income and stimulate other economic sectors , We know how important Iraq's qualifications are in the field of tourism and what it can generate on the public treasury, To confirm the current study on the need to pay attention to tourism planning for its role in providing employment opportunities that reduce the unemployment rate in the future.
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... Show MoreThis work was included external morphological study of horse fly Tabanus indrae Hauser 1939 new record in Iraq, which belongs to family: Tabanidae order: Diptera. The study was involved the most important taxonomic external characters of the: head, thorax, abdomen and their appendages which are: antenna, maxillary palp, wings, legs, spotting in coloring pattern and female genitalia of abdomen
This study deals with interpretation of stratigraphic and structural of Khlesia area north-west Iraq in Nineveh province, near the Iraq- Syria border, by using 2D seismic data. Synthetic trace are prepared by using available data of the well (Kh-1) using Geoframe program to define and picking the reflectors on seismic section. These reflectors are: (Within Fatha and Kurra Chine reflectors) representing Middle Miocene and Late Triassic ages respectively. A listric growth normal fault is affecting the stratigraphic succession, and normal fault as a result of collision of Arabian plate with Eurasian plate. In addition, minor normal faults (Dendritic and Tension) are developed on the listric normal growth fault
... Show MoreThis paper aimed to test random walking through the ISX60 market index for the ability to judge market efficiency at a weak level. The study used Serial Correlation Test, the Runs Test, the Variance Ratio Test, as well as the Rescaled Range Test.The population of the study represents of Iraq Stock Exchange. The study concluded accepting the hypothesis of the study that the returns of the ISX60 market index in the Iraqi market for securities does not follow the random walking in general and as a result the Iraq market for securities is inefficient within the weak level of efficiency and the study recommended need a supervisors work in the Iraqi market for securities to activate all means a which will work to communication with information
... Show MoreThis research is focused on an interpretive of 2D seismic data to study is reinterpreting seismic data by applying sufficient software (Petrel 2017) of the area between Al-Razzazah Lake and the Euphrates river belonging to Karbala'a and Al-Anbar Governorates, central Iraq. The delineation of the sub-surface structural features and evaluation of the structure of Najmah and Zubair Formations was done. The structure interpretation showed that the studied area was affected by normal fault bearing (NW-SE) direction with a small displacement. In contrast, time and depth maps showed monocline structures (nose structures) located in the western part of the studied area.