Mandali Basin is located between latitudes (33◦ 39 '00 "- 33◦ 54' 55") to the north and longitudes (45◦ 11 '00 "- 45◦ 40' 00") to the east, eastern Diyala province. The research study attributes hydrochemical properties groundwater upper part of the Mandali basin for 20 wells through the data from the analysis of the hydrological information bank of the General Directorate for drilling water wells 2007, hydrochemical study of the water tube wells for two seasons showed water surplus season (February) and season the water deficit (August) It's water colorless, odorless dominated by sulfate ion and sodium, and through hydrochemical formula and the type of water was found that most of the water area of study is the sodium sulfate type Na2SO4 and through the study of the origin of groundwater showed it that is atmospheric origin for two seasons. Through classification Schoeller show that the predominant chemical type for two seasons is sulphates. Either through the study of water for different purposes validity was shown that the groundwater and the seasons are not suitable for drinking and is suitable for industrial uses while it is valid for animal consumption and for the purposes of building and construction As for irrigation Most water samples are invalid accept wells (3,4,7,15 , 18,19) and for two seasons.
The study aims to indicate the role of the mechanisms and principles of corporate governance in the activation of social responsibility reports, and increase disclosure, to achieve sustainability, legitimacy, and integrity of the business. Through the presentation of the conceptual framework for corporate governance and social responsibility, identify the key dimensions of social responsibility and the statement of the relationship between the mechanisms of governance and social responsibility reports in accordance with these dimensions. To prove the hypothesis research has selected a sample of listed companies in the Iraqi market for securities,
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The study of surface hardness, wear resistance, adhesion strength, electrochemical corrosion resistance and thermal conductivity of coatings composed from sodium silicate was prepared using graphite micro-size particles and carbon nano particles as fillers respectively of concentration of (1-5%), for the purpose of covering and protecting the oil distillation towers. The results showed that the sodium silicate coating reinforced with carbon nano-powder has higher resistance to stitches, mechanical wear, adhesive and thermal conductivity than graphite/sodium silicate composite especially when the ratio 5% and 1%, the electrochemical corrosion test confirmed that the coating process of stainless steel 304 lead to increasin
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This research introduced the derivation of mathematical equations to calculate the Cartesian and geographical coordinates of a site situated at a far distance from the observer position by using GPS data. The geographical coordinates (ϕobs., λ obs., hobs.) for observer position were transformed to Cartesian coordinates (X obs., Y obs., Z obs.) of observer position itself. Then the Cartesian coordinates of unknown position mathematically were calculated from these calculated equations, and its transformed to geographical coordinates of (ϕunk., λunk.) position.
The present study discusses the semantic characteristics of the Russian newspapers journalistic headlines (The Russian newspaper "Komsomolskaya Pravda" as Example"). The study traces the characteristics of the Russian newspaper headlines, its relevance to grammar, syntax, lexical items and style. These characteristics in Russian will be investigated and compared to their Arabic correspondents in the process of translation. The study also specifies the meanings and the functions of the newspaper headlines in the light of modern linguistics stressing the grammatical, lexical and stylistic aspects of headlines translation from Russian into Arabic.
J
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The main aim of the research is to identify the impact of the application of IFRS for SMEs on optimizing the utility of information for financial reports. To answer the questions and test the hypotheses of the research, researchers relied on the descriptive analytical approach. First, the researchers clarified the theoretical aspect through previous studies, and then they analyses d the results of the applied study by testing the hypothesis using the SPSS.
A questionnaire was distributed after evaluation and arbitration by a number of specialists on selected sample. The sample of 120 respondents consists of general managers, department directors, head of departments, accountants, auditors and financial controllers working in the
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Economic organizations operate in a dynamic environment, which necessitates the use of quantitative techniques to make their decisions. Here, the role of forecasting production plans emerges. So, this study aims to the analysis of the results of applying forecasting methods to production plans for the past years, in the Diyala State Company for Electrical Industries.
The Diyala State Company for Electrical Industries was chosen as a field of research for its role in providing distinguished products as well as the development and growth of its products and quality, and because it produces many products, and the study period was limited to ten years, from 2010 to 2019. This study used the descriptive approa
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The study aims to follow modern methods in teaching rhythmic gymnastics skills by directing learners to develop their perceptions and absorb what the world deals with today and develop intelligence among learners, the researchers searched for the strengths of the learner by providing them with an opportunity to form their kinetic formation, hence the problem came by introducing a method of self-intelligence and social to guide the learner in the search for ways and solutions to overcome boredom and economy Time and effort in the educational process in learning and give them the freedom to express their ideas And their skills and here came the role of social and self-intelligence to teach the individual and collective kinetic formati
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