The morphological characters of   Satureja L.  species which is grown in Iraq were studied in detail ,starting from root,stem,leaves ,inflorescences ,flowers and fruits .The current study revelid that the characters of calyx and corolla have great important taxonomically ,besides the variations in the shape and size of leaves and bract ,figures were drawen  ,schedules and plates have been prepared.The indumentums study showed  that the trichomes have important taxonomically value of both glandular and eglandular hairs.

Discretionary Punishment, Public Regulation, Interest

Al-Yusifia river was assessed at three sampling stations with study period from Autumn 2010 to the end of Summer 2011. The present investigation was carried out on diversity of fungi and bacteria from Al-Yusifia river, Baghdad city. During the study, a total of 12 fungal genus and 6 bacterial genus were isolated during the year seasons. The dominant fungus at the three stations were Penicillium sp., then Rhizopus and Trichophyton   megninii while the dominant bacteria was Escherichia coli and Klebsiella sp.

            The higher

Lying is considered a dangerous tendency among children if it has become a habit. It results in many social problems, such as child’s loss of confidence, lack of others’ respect to him, and his lack of respect to the desired values ​​of the society, such as honesty and trust. Consequently, he will be led to a deviation when he becomes old; especially if the child’s socially unaccepted behavior has not been directed. The research, thus, aims to examine the causes of lying in the most important stage of children’s life; that is, between (4-6) years. Such an aim helps to know about the individual reasons of lying among males and females from teachers’ perspectives. To meet the objective of the study, a number of (128) children

The problem of the tagged research (experimentation in the works of the artist Muhammad al-Kinani is an analytical study) dealt with the nature of the concept of experimentation and its work in the works of Muhammad al-Kinani. Which adopts the removal of the concept of style and artistic style and takes the experience away from the pattern of repetition The importance of the research comes through the identification of the materials founding the artistic work. The current research benefits the specialists in the field of arts from the students of studies with a new and renewed formulation of creativity. The research objectives shed light on the contemporary experiences of the artist Muhammad Al-Kinani and its importance in benefiting res

     The radio drama is considered to be one of the arts that is discovered after a long period of theater's discovery. Initially , it was the broad framework of the theater's work when radio was broadcasting the shows on the huge theaters. This beginning encouraged many of the radio specialists to correlate plays with radio and make a novice and distinctive type of art. Thus, radio drama made its first step including the following   ( plays, short and long series drama as well as other types of radio arts). Because of the above mentioned , the researcher is stimulating  to study directing techniques to process the radio drama script ( Khata'a play as a sample).

The first chapter deals with the

The Accounting Disclosure for non-current intangible assets is necessary to rely on accounting information by decision makers in the economic unity, two international accounting standards issued (IAS16,36), which aims to provide the foundations of the recognition, measurement and disclosure of appropriate assets Non-current tangible. (IAS16) allowed to use re-evaluation approach to measure assets entrance due to the inadequacy of the accounting information resulting from the application of the historical cost of the entrance under increasing technical developments and continuing that leave clear their effects on non-current intangible assets, As well as the requirements of what came (IAS36) the importance of accounting for the impairment

Almost human societies are not void of poverty, as the latter accompanied the emergence of humanity, and it, thus, represents an eternal problem. To advance an individual's reality and raise the level of the poor social classes, social security networks have been established. Such networks operate in society following social systems and laws to provide food, and material support. Besides, such networks help to rehabilitate the individual academically and vocationally. They empower vulnerable groups through the establishment of courses and workshop, provide (conditional) subsidies related to the health and educational aspects in order to achieve the sustainable development goals of (2030), and apply developmental roles of social safety ne

        Assimilation is defined ,by many phoneticians like  Schane ,Roach ,and many others, as a phonological process when there is a change of one sound into another because of  neighboring sounds.This study investigates the  phoneme assimilation as a phonological process in English and Arabic  and it is concerned specifically with the differences and similarities in both languages.   Actually ,this study reflects the different terms which are used  in Arabic to refer to this phenomenon and in this way it  shows whether the term 'assimilation ' can have the same meaning of  'idgham' in Arabic or not . Besides, in Arabic , this phenomenon is discussed from&nb