Both of the species Typha domengensis and Phragmites communis among the most important plant endemic in flora of Iraq from monocotyledon. Due to the similarity of the two species with each other in many morphological characteristics such as the environment where they live and the form of leaves and type of leaf venation and type of stomata….ets, also both of species belong to monocots plant therefore this research work was conducted find anatomical differences that have the same as taxonomic value to help distinguishing between both species under study. Through this research, we found great importance to the anatomical characteristics which we reached by studying the roots, stems and leaves sections f

This paper presents the thermophysical properties of zinc oxide nanofluid that have been measured for experimental investigation. The main contribution of this study is to define the heat transfer characteristics of nanofluids. The measuring of these properties was carried out within a range of temperatures from 25 °C to 45 °C, volume fraction from 1 to 2 %, and the average nanoparticle diameter size is 25 nm, and the base fluid is water. The thermophysical properties, including viscosity and thermal conductivity, were measured by using Brookfield rotational Viscometer and Thermal Properties Analyzer, respectively. The result indicates that the thermophysical properties of zinc oxide nanofluid increasing with nanoparticle volume f

The current study included the collection of 175 samples (blood-urea) of patients suffering from rheumatism, collected from Baghdad Teaching Hospital (Educational Laboratory), Al-Kindy Teaching Hospital, Al-Imamian Al-Kadhimya in Medical City in Baghdad at different duration between 2016/10/1-2017/2/1. The bacterial growth results showed that 80% of urea samples positive for bacterial culture, while the rate of samples did not show any bacterial grow this 20%. The isolation subjugates to morphological, microscopically and biochemical tests, as also diagnosis by Api system. The most frequent bacterial pathogenic is E. coli which appeared highly rate (41.97)% followed by E. cloacae (21.25)%, P. aeruginosa (12.5)%, Salmonella (10)% and the pro

Business organizations have faced many challenges in recent times, most important of which is information technology, because it is widely spread and easy to use. Its use has led to an increase in the amount of data that business organizations deal with an unprecedented manner. The amount of data available through the internet is a problem that many parties seek to find solutions for. Why is it available there in this huge amount randomly? Many expectations have revealed that in 2017, there will be devices connected to the internet estimated at three times the population of the Earth, and in 2015 more than one and a half billion gigabytes of data was transferred every minute globally. Thus, the so-called data mining emerged as a

The Iranian-Sudanese relations during the era of the transitional government (1985-1986), and the era of the third democratic government, has seen a marked improvement, particularly since the transitional government, which was formed in Sudan following a popular uprising that toppled former President Jaafar Nimeiri followed based on balancing policy in international relations, which is the same policy adopted by the government of Sadiq al-Mahdi that, especially that Mr. Sadiq al-Mahdi had enjoyed close ties with the government in Tehran before he took office, and on the basis of the policy of diplomatic representation between the two countries returned since the time of the transitional government after relations were severed due to the

Abstract Iraq has an important place in the regional and international balance, and the competition among countries has increased in rapprochement with Iraq, not only for its geography or its privileged location, but because it has many other components that make regional and international countries want to strengthen their relations with it (Regional and international powers). In addition to that, Iraq has become increasingly important for these international and regional powers after its victory over the terrorist organization (ISIS), which proved an important fact that Iraq represents the most important pillars in the international balance.

The research aim is to identify the concept of fair value and its measurement approaches, shed light on the concept of fraud and its forms, motives, as well as how to identify fraud under the fair value method.

I have been using the program package SSPS statistical in the calculation of the research variables, and the research sample was a group of university professors and auditors working in the federal board of Supreme Audit. 

 The researcher has reached some conclusions, the most important; the lack of conclusive evidence about management's intent in adopting the use of fair value raises several doubts about the credibility of the statements prepared in under the fa

The research aims to improve the performance of the Directorate of Maysan water by reconciling the objectives of the employees of the directorate with the objectives of the Directorate itself, as well as to identify the strengths and weaknesses in the performance of the Directorate (Leadership - Individuals - Knowledge - Operations - Financial) and presented to experts and arbitrators of specialized, and the researchers have relied on the case study methodology as a descriptive approach is comprehensive analysis, and draws on more than one approach, method and scientific design, has been interviewed a number of experts in the Directorate Maysan's water Identify the weaknesses and strengths of the Directorate, the research has rea

In the name of Allah, the Beneficent, the Merciful.
Praise be to Allah, Lord of the Worlds and peace and blessings on the honest and trustworthy (Muhammad) and his family and his divine good companions.
The Islamic clothing is one of the requirements of the common and original innateness to humans; the innateness that is created by God to all people, Allah says, (So set thou thy face steadily and truly to the Faith: [establish] Allah's handiwork according to the pattern on which He has made mankind: no change [let there be] in the work [wrought] by Allah: that is the standard Religion: but most among mankind understand not) (1). Islam as a natural religion has ordered the Muslims to wear decently, Allah says, ( O Children of Adam!