For the first time in Iraq, two species of monogenetic tretamtodes of the genus Dactylogyrus were recorded from gills of Alburnus caeruleus from Tigris river at Al-Zaafaraniya, south of Baghdad during June 1995. The first species, Dactylogyrus sphyrna is characterized by having the seventh pair of marginal hooklets almost twice as large as other marginal hooklets, powerful inner and outer processes of median hooks especially the inner one which is expanded terminally, one connecting bar and long spirally twisted copulatory organ. The second species, Daclytogyrus phoxini differs from the first one by having marginal hooklets of the same size, inner and outer processes of median hooks are not powerful, two connecting bars

تحتل أدوات السياسة المالية (الإنفاقية والإيرادية) مكانة مهمة بين أدوات السياسات الاقتصادية الأخرى لما تتمتع به من تأثيرات اقتصادية واجتماعية على مجمل النشاط الاقتصادي .

     وفي بحثنا هذا سنركز على الآثار الاجتماعية لأدوات السياسة المالية (الإنفاق العام والإيراد العام) لما للتنمية الاجتماعية من أهمية متزايدة في عالمنا اليوم خاصة فيما يتعلق بمقوماتها غير المادية المتمثلة في خدما

There are many problems facing the economic entities  as a result of its mass production &variation of its products  , the matter which had  increased the need & importance of cost accounting which is regarded a main tool for the managerial control.

The actual costing system is unable to meet the contemporary management needs ,so the Standard costing system appear to provide the management  with required information to perform its functions by the best use& way.

This research aims to determine  the standard cost for the  direct material for oil extraction activity by applying it in the north oil company.

Abstract

The aim of the current research is to identify the level of availability of written expression skills included in the Arabic language curriculum document among middle school students from the teachers' point of view. The researcher used the descriptive approach. To analyze the data and access the research results, he used the (SPSS) program. The research was conducted during the first semester of the academic year 1442/1443 AH on a random sample of Arabic language teachers in the Bisha Education Department. They reached about (213) male and female teachers. The results revealed a number of indicators: the level of availability of written expression skills among middle school students in Bisha governorate

The research of three-based financial indicators to create value for shareholders, have been identified research problem in a number of the questions revolved around the extent to which it can express its based performance metrics to create value for the essence and the reality of the surveyed enterprises performance, Can the departments surveyed companies to choose the scale or the most harmonizing index and an expression of the actual performance of the company, has the goal of research is to diagnose the strengths and weaknesses in the performance of the surveyed enterprises through the use of a number of based on the concept of creating economic value and the search for the most suitable indicator to the reality of the perfor

Fortieth book is IbnAssaker mechanisms of modern books authored attention appeared amenable to the Messenger of Allah's will (Fife da upon h-d) in his emotional tempting scientists say despite his weakness and preached it save forty Hadith of year necessitated intercession and entering heaven eh Fife FA scientists 1940s h.g. Gae updated combines forty Hadith on a particular topic, authored destinations differed and collected and compiled, the first item in the 1940s that Abdul Rahman Abdullah ibn al-mubaarakmarvzishaikAssaker promised more than thirty workbook in this kind of composition topics varied between consolidation and conversations prove the Almighty Barry qualities, conversations provisions, worship, preaching, and of them only

<p>Photovoltaic (PV) systems are becoming increasingly popular; however, arc faults on the direct current (DC) side are becoming more widespread as a result of the effects of aging as well as the trend toward higher DC voltage levels, posing severe risk to human safety and system stability. The parallel arc faults present higher level of current as compared with the series arc faults, making it more difficult to spot the series arc. In this paper and for the aim of condition monitoring, the features of a DC series arc fault are analyzed by analysing the arc features, performing model’s simulation in PSCAD, and carrying out experimental studies. Various arc models are simulated and investigated; for low current arcs, the heur

In this work, we focused on studying 1,4-naphthoquinones and their derivatives, and knowing the methods of preparing them using different auxiliary agents and forming derivatives containing heterocyclic rings, active groups and saturated rings containing heterogeneous elements . In addition, due to their strong antibacterial, antifungal and anticancer activity, 1,4-naphthoquinone compounds biological importance and are considered a source of various pharmaceutical compounds.