The pioneer contributions included a sign for Iraqi Bryoflora were those of (Juratzka &
Milde) and Schiffner published at the end of the 19th century i.e. (1870 & 1897) respectively.
However, throughout the whole next century, the 20th, only few papers, by different authors,
have been published separately. They are Schiffner (1913); Handel-Mazzetti (1914); Froelich
(1959); Vondracek (1962 & 1965); Agnew &Townsend (1970); Agnew ( 1973 ) ; Agnew&
Vondracek (1975); Long (1979); Al-Ni’ma (1994). The most comprehensive work among
them was the “Moss Flora of Iraq” by Agnew & Vondracek (1975). It included a description
of 54 genera and 145 species with an identification key in addition to notes

Iraqi-Saudi Relations have witnessed a state of rapprochement over decades. However, this rapprochement was temporary and could not overcome the differences that formed the core of Iraqi-Saudi relations after 2003, relations between Iraq and Saudi Arabia deteriorated with the Iraqi governments that followed the rule of Iraq after 2003, especially the government of Nuri Al-Maliki in which relations reached the end of mutual accusations between the two parties. In order to promote the relationship between the two countries, a culture of moderation has to be propagated especially in the field of religion and the religious institution should be encouraged to open up to other sects and to recognize all sects as prelude to combating the cultur

         This study investigated the effect of using brainstorming as a teaching technique on the students’ performance in writing different kinds of essays and self regulation among the secondary students. The total population of this study, consisted of (51) female students of the 5^th Secondary grade in Al –kawarzmi School in Erbil during the academic year 2015-2016. The chosen sample consisted of 40 female students, has been divided into two groups. Each one consists of (20) students to represent the experimental group and the control one. Brainstorming technique is used to teach the experimental group, and the conventional method is used to teach the control group. The study inst

Abstract

The net profit reported in the annual financial statements of the companies listed in the financial markets, is considered one of the Sources of information relied upon by users of accounting information in making their investment decisions. At the same time be relied upon in calculating the bonus (Incentives) granted to management, therefore the management of companies to manipulate those numbers in order to increase those bonuses associated to earnings, This practices are called earnings management practices. the manipulation in the figures of earnings by management will mislead the users  of financial statements who depend on reported earnings in their deci

All businesses seek to improve their levels of profits through various means, most notably their marketing channels, which ensure the delivery of their products to their customers in a safe manner in a timely manner. It considers losses to a minimum and that insurance companies place great interest in marine insurance losses because they often constitute huge amounts compared to other losses, hence the problem of research, which is centred on the type and size of the impact owned by the channel The Iraqi insurance company was chosen to be applied according to the intentional sample method because this company is closely related to the subject matter. The research has reached a set of conclusions, most notably that the choice of i

Type 2 diabetes mellitus (T2DM) became the most prevalent health problem. Almost half of the world's people are ignorant that have diabetes. Menopause occurs as an important alteration in women through which take place the change in sex hormones, distribution in fat،s body, and metabolism, altogether which participate in the metabolism disease such as type 2 diabetes mellitus. Several studies have appeared the association between the TCF7L2 gene and different diseases like type 2 diabetes mellitus (T2DM). This study aimed to detect the relation of the genetic variation polymorphism for the TCF7L2 gene (rs12255372 G/T) in Iraqi women menopausal with T2DM. The outcomes indicated the increased levels of biochemical characteristics including H

A new (Reversed Phase- High Performance Liquid chromatography) RP-HPLC method with Ultraviolet-Visible spectrophotometry has been optimized and validated for the simultaneous extraction and determination of antioxidants present in Iraqi calyces of Hibiscus Sabdraffia Linn. The method is based on using ultrasonic bath for extracting antioxidants. Limit of detection in μg/ml of Vitamin C, Sabdaretine, Gossypetine, Hibiscetine, Anthocyanins, Dephinidin-3-glucoside were113.8294×10-6,123.0453×10-6,70.3681×10-6,59.6730×10-6,148.1710×10-6,and125.3481×10-6 respectively. The concentration of antioxidants found in dry spacemen of calyces of Iraqi Hibiscus Sabdraffia Linn. under study: Vitamin C, Sabdaretine, Gossypetine, Hibiscetine, Anthoc