The research is an anatomical study for the stem and leaves of Galium aparine
L.The nodal anatomy was carefully investigated ,by the cross sections at the node
provide that what was called "cyclic arrangement" of leaves is in fact includes just
two opposite leaves which take their vascularization from the stele by two leaf
traces.The rest four leaf- like appendages on the node are stipules ,and take their
vascularization from the vascular ring which bond the two opposite leaves,and
refered for some morphological and anatomical characters of the plant species in this
work.

The purpose of this study is to explore whether the adoption of Beyond Budgeting (BB) as a management accounting practice (MAP) contributes to developing intellectual capital (IC) and creating value in Iraqi companies. This requires an understanding of the views of the Iraqi managers about the nature of the information provided by this practice, which may be used to determine whether this information is relevant in the management of IC in the context of Iraq. This research aims also to explore the challenges of the adoption of the BB in planning and controlling IC in Iraq. The study adopts a qualitative approach and an interpretive paradigm. It also adopts a semi-structured interview method of collecting data from executive managers

     An α-fractional integral and derivative of real function have been introduced in new definitions and then, they compared with the existing definitions. According to the properties of these definitions, the formulas demonstrate that they are most significant and suitable in fractional integrals and derivatives. The definitions of α-fractional derivative and integral coincide with the existing definitions for the polynomials for 0 ≤ α < 1. Furthermore, if α = 1, the proposed definitions and the usual definition of integer derivative and integral are identical. Some of the properties of the new definitions are discussed and proved, as well, we have introduced some applications in the α- fractional derivatives and integral

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The new events in every era are endless, and it is not required of the legal texts to pursue each event by itself and attach to it its ruling.
At the same time, every event or action must have a Shari’a ruling according to the wise Lawgiver, and our scholars have noted this in every event presented to them. ...etc.
It is well known that reaching the legal ruling on a matter, by examining the detailed evidence, is subject to following the path of the rules and regulations specific to the overall evidence, which we organize on the basis of the principles of jurisprudence.
Therefore, any disagreement about the manner or content of these rules will have an impact on the difference of jurists in partial issues, when examining the d

This study investigated the prevalence of oqxA and oqxB genes and their effective roles in the development of multidrug resistant (MDR) phenotype among clinical isolates of Klebsiella pneumoniae. Out of 150 clinical samples, 50 (33%) isolates were recognized as K. pneumoniae according to the morphological and biochemical properties. The minimum inhibitory concentrations (MICs) assay revealed that the resistance values of the isolates were 43 (86%) against ceftriaxone (4- ≥64 µg/ml), 42 (84%) against ceftazidime (16- ≥64 µg/ml), 41 (82%) against cefepime (≥16 µg/ml), 21 (42%) against ertapenem (≥8 µg/ml), 18 (36%) against imipenem (4- ≥16 µg/ml), 15 (30%) aga

     The 2D electrical resistivity imaging (ERI) is a non-destructive method with good efficiency to detect shallow subsurface features. The archeological subsurface features were investigated with this method in most cases with the assistance of other methods such as GPR method. Eleven 2D ERI profiles were carried out to investigate the subsurface archeological features in the Kish site in the Babylon area. The 2D electrical resistivity survey was achieved with ABEM Terrameter-LS2 Device and 30 electrodes with 1-meter spacing between the adjacent electrodes along each profile. The length of the profile is 29 meters and the spacing between the adjacent profiles is 3 meters. The software RES2DINV was used to obtain the final inverted

The current research aims to identify the contributions of small income-generating projects in theempowerment of rural women in Nineveh Governorate ,Al-Hamdaniya district, as a simplerandom sample was drawn from the research community of 280 respondents , according to theRobert Mason equation at the level of significance 0.05, so the sample size was 162 respondents,i.e. a percentage 58% collected the necessary data using a questionnaire prepared as a basic toolfor data collection consisting of 20 items distributed on two axes ,and the results of the researchwere analyzed and presented using the spss statistical program, as well as manual analysis usingrepetitions, the weighted mean, the standard deviation, and the percentage weight. And the

Abstract The current study is a theoretical study that aims to underline the role of picture books as a serious genre of children's literature in raising children's understanding of English literature and life concepts; especially for non-English speakers. Unfortunately, most Iraqi people have developed a social phobia of learning English since childhood. This phobia is resulted from the heavy traditional reading and writing assignments as well as hard exams. Therefore, this study suggests incorporating more interesting literary material like picture books that would bring pleasure and help in raising children's love and cognition of English Language. More significantly, it calls to replace the old curriculum with a more vital