Microorganisms establish both structural and functional construction in the marine environment, despite scientific advances, the identification of marine bacterial species is still considered as a common challenge in microbiology. Nevertheless, the present study aims to make an effort, although it seems modest, but it could establish a basis for studying the bacterial diversity in the Iraqi marine area, because of what this aspect entails of the poverty of studies related to this aspect in the studied area. The current results show the marine studied area are classified within worming area, where the average temperature ranged from 23.17 to 26.17 ºC. The recorded number of bacteria was increased with temperature increasing (0.210, 0.250

تعيش قارة آسيا حالة فريدة تكاد تقترب من حالة أوروبا قبل الحرب العالمية الثانية، فالقارة حاليا تحتوي على العديد من القوى الإقليمية الفاعلة أبرزها الصين وروسيا والهند واليابان، أما القوى الإقليمية الفاعلة في نطاق نظمها الإقليمية الفرعية نجد من أهمها الكوريتين (الشمالية والجنوبية)، وباكستان، وإيران وغيرها، ووجه الاختلاف عن أوروبا هو أن آسيا منطقة شاسعة جغرافياً، وكل نظام إقليمي فرعي فيها هو نظام قاري بحد ذات

The role of internal control is based on the effectiveness of the budget through an analysis of the reality of the budget in the research sample as it was studied in the preparation and preparation stages and the implementation stage. The sample showed that the sample did not comply with what is stated in the Ministry of Finance publication of instructions and ceilings. In the process of preparing and resulting from the occurrence of deviations in large proportions both in the discussion of the Ministry of Finance or when implementation as a low rate of implementation and the absence of allocations for some items, although there is a need for them as well as the transfer of large proportions of transfers both up or down and the purpose o

The current research aims to determine the requirements of Trends of International Mathematics and Science Study (TIMSS 2019) and to find out the extent to which the content of science textbooks for grades (1-4) in the Sultanate of Oman includes the requirements of (TIMSS 2019). Only the Cognitive Process dimension has been considered when conducting the analysis. The study population includes all science books from the first to the fourth grade for the academic year 2021-2022. The study identified and organized the requirements in the study tool, which is a list of requirements of (TIMSS 2019). After confirming its validity and reliability, the analysis was performed, and data were collected and analyzed statistically using frequencies

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Despite the artistic importance that Assumption intertextuality in technical studies, it is indispensable for the artist and writer whatever, Intertextuality s is not a coincidence, is not correct to be so, so that human culture is governed by Trait obstetrics and conclusion shows and the longer the life of culture, whatever it be more fortunate the correlation between the present and the past. From this point the problem of current research was founded in the detection of overlapping contexts in contemporary art between intertextuality and quotation, and concluded by identifying the most important terms in the search, while the second chapter highlighted the intertextuality in contemporary artistic discourse and the types of intertextua

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

United Arab of Emirates made efforts in developing workforce in the field of nuclear energy that it had a chance to attract specialized of this field that it reflect growth in every field of life through which it take special procedures to face casas as fokoshima .the state had started to apply the UAE peaceful nuclear program by opening (Baraka)station in 2010 as to be the first in the Arab world to aim to enhance and diversification energy sources of electricity there in addition to enhance the state’s efforts to achieve economic refreshing and environmental protect.

اسهم تطور ادوات الاسواق المالية والتغيرات العالمية كالعولمة المالية وتحرير الاسواق المالية العالمية في احداث العديد من الازمات ومنها الازمة المالية الدولية التي تعد من اكثر الظواهر ملازمة للاسواق المالية على الرغم من التطورات التي تشهدها تلك الاسواق نتيجة تطور ادواتها المالية وانفتاحها على بعضها البعض. وتتعرض الاسواق المالية الدولية والناشئة  (Emerging Market) منها بشكل خاص ا