The present investigation revealed cytological variations for six species (Eruca sativa, Sisymbirium irio, Diplotaxis harra, Erucaria hispanica, Schimpera Arabica and Brassica tournefortii ) belong to the Brassicaceaefamily.The flower buds were collected from Al-Habania lake that located in Al-Anbar-Iraq. Using iron-acetocarmine squash technique in anther-smear studies which revealed a chromosomal anomalies such as Lagging/brddge chromosomes, Micronuclei & initiated delay of four daughter cells.The frequency of abnormalities ranged (0.04 - 0.77%) which indicated the unstable heredity source of most wildplants. The pollen grains viability was estimated using acetocarmine stain, viable grains had stained, while sterile grains had not.T

The present investigation revealed cytological variations for six species (Eruca
sativa, Sisymbirium irio, Diplotaxis harra, Erucaria hispanica, Schimpera Arabica
and Brassica tournefortii ) belong to the Brassicaceaefamily.The flower buds were
collected from Al-Habania lake that located in Al-Anbar-Iraq. Using ironacetocarmine
squash technique in anther-smear studies which revealed a
chromosomal anomalies such as Lagging/brddge chromosomes, Micronuclei &
initiated delay of four daughter cells.The frequency of abnormalities ranged (0.04 -
0.77%) which indicated the unstable heredity source of most wildplants. The pollen
grains viability was estimated using acetocarmine stain, viable grains had stained,while st

This paper aims to improve the voltage profile using the Static Synchronous Compensator (STATCOM) in the power system in the Kurdistan Region for all weak buses. Power System Simulation studied it for Engineers (PSS\E) software version 33.0 to apply the Newton-Raphson (NR) method. All bus voltages were recorded and compared with the Kurdistan region grid index (0.95≤V ≤1.05), simulating the power system and finding the optimal size and suitable location of Static Synchronous Compensator (STATCOM)for bus voltage improvement at the weakest buses. It shows that Soran and New Koya substations are the best placement for adding STATCOM with the sizes 20 MVAR and 40 MVAR. After adding STATCOM with the sizes [20MVAR and 40MV

the bank sect for any country  is very important  because  its represent a major  nerve   to feed a verity economic and finance activities .development any state measure by development  banking  sets and its represent  important  factor to investors attract . and because  important  of this subject ,teen accounting rule is a specialized for it .its related by  Disclosures in the Financial Statements Of Banks and The Similar Institutions, its accredit  by auditing and accounting standard  consul in republic of Iraq.in date 10/28/1998.                      &

This study on the plant of Ain –AL Bason Catharanthus roseous showed the ability of callus cells that is produced by In Vitro culture technique and transformed to the accumulated media (MS 40gm/L sucrose ,2gm/L IAA Indole acetic acid , 0.5gm/L Tryptophan) to produce Vinblastine and Vincristine compounds. Extraction, purification and quantitive determination of Vinblastine and Vincristine compounds using High performance liquid chromatography technique (HPLC)were carried out. The results showed that the highest concentration of Vinblastine and Vincristine compounds were ( 4.653,12.5 (ppm /0.5 dry Wight respectively from transformed callus cells from MS 40 gm /L sucrose , 2 gm / L NAA Naphthaline acetic acid .

  In this paper, the restricted least squares method is employed to estimate the parameters of the Cobb-Douglas production function and then analyze and interprete the results obtained.         A practical application is performed on the state company for leather industries in Iraq for the period (1990-2010).         The statistical program SPSS is used to perform the required calculations.

The concept of quality of auditing profession comes on top of the concerns of the international business community and international institutions particularly now following the impact of the several failures and financial hardships suffered by the major companies in the recent collapse of money markets in some countries of the world and fear of their recurrence in the future.An observer of the local and international rules and standards (or principles) finds that these include such implications have direct or indirect effects on the performance of the service of the accountant and auditor, which should upgrade their professional performance in these services to a high level of quality so as to be in line with the requirements, principles

Entrepreneurial culture has emerged as a powerful means of development in many countries of the world and can be regarded as a source of innovation and as a key to sustainable unemployment.
The national economic outlook, which was established by the High Commission for Planning, predicts economic growth of only 2.6% in 2016, this growth will not provide sufficient employment.
Morocco seeks to foster the entrepreneurial spirit of young Moroccans in order to encourage the creation, development of enterprises and the remuneration of investment in the service of employment through various policies that promote the " innovation.
Students and university graduates (including students from Sidi Mohamed Ben Abdellah University in Fez) ar

In this paper, we propose a new approach of regularization for the left censored data (Tobit). Specifically, we propose a new Bayesian group Bridge for left-censored regression ( BGBRLC). We developed a new Bayesian hierarchical model and we suggest a new Gibbs sampler for posterior sampling. The results show that the new approach performs very well compared to some existing approaches.