Education is considered the corner stone of all nations development. It is the principal way for the development of human sources and the most achievements of the age due to the knowledge of these resources .                                           

   As its active role which accounting departments implement in Iraq universities , (public and private) through their teaching programs , they aim to supply labour-market with qualified cadre graduated as accountants auditors , tax auditors , financial analysts , ac

A study was carried out in the vineyard at Al- sowayra in the Waset Province to study the effect of boron spray on cluster and fruits traits characteristics of grape cultivar . Borax used  was as a source of boron at the concentrations (0.0 , 0.1, 0.2, 0.3, 0.4 and 0.5 ) g / l . Water plus Wetting agent   (0.05 g/l detergent) was sprayed to induce faom and reduce water surface tension. The spray was implemented twice, first was one week before blooming and the second was after fruit set. Results showed that spray treatment by boron increased. weight and volume of berries and increased cluster's weight bunch length and diameter besides the increased number of Fruits in bunch also Total Soluble Solids (Tss%) was increased wh

In this study the effect of fiber volume fraction of the glass fiber on the thermal conductivity of the polymer composite material was studied. Different fiber volume fraction of glass fibers were used (3%, 6%, 9%, 12%, and 15%). Specimens were made from polyester which reinforced with glass fibers .The fibers had two arrangements according to the direction of the thermal flow. In the first arrangement the fibers were parallel to the direction of the thermal flow, while the second arrangement was perpendicular; Lee's disk method was used for testing the specimens. The experimental results proved that the values of the thermal conductivity of the specimens was higher when the fibers arranged in parallel direction than that when the fibers

       Iraq is a developing country with a high population. In Iraq, heavy metal and metalloid contamination has resulted from both industrialisation and environmental sources, providing serious health risks to the local population. We conducted one of the most comprehensive analyses on the current state of Iraq's heavy metal and metalloid pollution in this paper, which included water, soil, paddy, and rice. A study was carried out to determine the concentration of heavy metals including Lead (Pb), Cadmium (Cd), Iron (Fe), manganese (Mn), Cobalt (Co), Magnesium (Mg), Aluminum (Al), and Copper (Cu) of 39 irrigation water samples, 75 soil samples, 75 paddy samples, and 75 rice samples in two Iraqi governorates (Diyala , and Salah al-

      This study was conducted to evaluate the effects of Tharthar Arm on the composition and diversity of Rotifera in Tigris River. Six sampling sites were selected, two on Tharthar Arm and four along the Tigris River, one before the confluence as a control site and the others downstream of the confluence. Seventy-seven species of Rotifera were identified in Tigris, whereas, 60 in the arm. The results showed that low density of Rotifera in Tharthr Arm decreased the density in Tigris from 239812.4 upstream of the confluence to 223315.5 at immediate downstream of the confluence. It also declined the mean values of richness, evenness and Shannon diversity indices from 5.19, 0.69 and 2.14 bit/Ind., before the confluence to 3.97, 0.73 a

Abstract

Lack of safe available non-resistant treatment for visceral leishmaniasis (Kala-azar) keeps limiting the complete cure of this disease ,drugs that have  toxic side effects or lack of effectiveness  have led to disease relapse ,all these factors have lightened  the way to the search for imperative drugs from natural resources that have been shown to have antileishmanial activity through literature survey

. In the present study, the comparative in vitro anti-leishmania activity of various fractions of Osteospermum ecklonis aerial parts fractions have been evaluated. Extracts were prepared through maceration and Soxhlet apparatus using 85% meth

The current research aims at identifying the new marketing directions that in the picture because if the changes and challenges that face the business nowadays, these effect on the future of the new product.

The problem of the research concentrate on the new marketing activities and how to make it appropriate between the product and the market's need, and to fulfill the needs and desire of the customer and it's importance for achieving the economical goals of the organization for a long relationship with the customer.

The resume of the research is about the impact of nowadays marketing and it's effect on knowing the customer instead of concentrating on the important roll of mark