Background The study covered thirty-three species which grown wildly in Iraq and a comparative study for all kinds of morphological characters were done. Principal Findings The most stable and important taxonomic characters were pointed out, diagrams, illustrations, scheduals, micrographs were also documented. Stamens, nutlets, basal leaves, bracts, bracteoles, calyces, corollas and their trichomes were very important taxanomic characters. The trichomes were variable in variable species therefore used as a diagnostic characters for the species. Conclusions New species Salvia margasurica Al-Musawi & Al-Hussaini was suggested to be new record for science. Keywords: Salvia, Morphology, Spec. Nov.

Internal control system is a safety valve that preserves economic units assets and ensure the accuracy of financial data, as well as to obligation in the laws, regulations, administrative policies ,and improve the efficiency, effectiveness and economic of operation, so it has become imperative for these units attention to internal and developed control system The research problem in exposure the economic units when the exercise of their business to many of the risks to growth or hinder the achievement of its objectives and the risks (financial, operational, strategy, risk) and not it rely on risk Assessment according to modern scientific methods, as in Brown's risk Classification, Which led to the weakness of the internal control identif

Praise be to Allah. Praise be to Him. We seek refuge in Him. We seek forgiveness from him. We seek forgiveness from him.
And the disadvantages of our actions, of his hands
e
It is important, if not all, to pay tribute to God
Muhammad Abdo and Rasoulou, there is no way to deprive the nation of the weakness of God alone and not to share it
 Which suffer from the Quran, and the loss of its borders, bad
The work did not work and did not improve
Do what they offer and delay the others, except by reference to this Koran and the extraction of treasures and secrets
 And news.
The Great Quran Study

Lu Imito ordered each poisoned, and achieved several targets of
YEMYA: Knowing the secrets of the Grea

     The research aims to enrich the subject of marketing deception, which is still in the concept stage at the level of the research sample and to allow future researchers to contribute to addressing the concept of marketing deception and linking it with other variables. The research problem is that is there a correlation between marketing deception and organizational reputation in Baghdad assets. What is the reflection of marketing deception on the organizational reputation in the assets of Baghdad? The research is concerned with shedding light on the reputation of the organization in terms of frequency of purchase, place of purchase, brand loyalty, and knowing the impact of marketing deception on these fact

The aim of the research is to determine the impact of profit management practices on the quality of profits through the use of flexibility in determining accounting methods and practices profit information is one of the most important information that concerns current users in general and observing users in particular. Some corporations managements manipulate the results of the company's profit or loss (income statement) and financial position statement with multiple reasons, including capital market motivations to raise their share prices in the stock market and attract investors, and on the other hand the motives of funding and borrowing loans, and the use of the flexibility in accounting policies and estimates to change the in

The competition in the hotel sector, globalization and the development of new information have forced the sector to continuously seek new techniques and arrangements to remain competitive through hotel industry companies, including Benchmarking and the application of this method in the hotel sector. The selection of the Rashid International Hotel by the Ministry of Tourism as a leading hotel or benchmark for comparison of other hotels in Iraq, and the selection of two hotels in Baghdad for comparison, namely (Ishtar International Hotel, Baghdad International Hotel) and the choice also by the Ministry of Tourism, N is to correct the course of practice to manage the cost and diagnosis of the weakness of the strengths and weaknesses in the

The tagged research (realism in the Paintings of Iraqi Kurdistan artists, “a study of expression methods”) dealt with realism in an objective way, as well as the complexity of its concepts through its formations and formations. On realism and its historical dimension in concept and meaning, as for the second chapter, the research was focused on the methods of expression in painting, while the third chapter was concerned with the procedural applications of realistic methods of expression in the drawings of Iraqi Kurdistan, and according to these axes and to achieve the goal of the research, a number of Among the results are:
1- Realism documented the life of the Kurdish society in line with the developments of the era, as the sty

With the great development in the field of the Internet, the talk about the new media and its implications began, And its interactive services have made the future of media material sometimes participating in it and manufacturing it at other times,
the public is seeking information and choosing the appropriate ones, as well as exchanging messages with the sender after what the role of the receiver is just receiving information only.
This study aims to demonstrate the effects of using digital media in various forms and types to construct the value system of Iraqi society through the identification of the following aims:
Identify the most popular digital media for the Iraqi public in their daily lives on the Internet.
Identify

Propaganda speech in the Gulf press articles about the Qatari crisis, an analytical study in the political articles published in the newspapers (Riyadh) Saudi Arabia and (Al-Ittihad) UAE from 5/6/2017 to 5/9/2017, University of Baghdad, College of Media, Press Department, 2019. The problem of the research was to monitor the contents of propaganda messages to Saudi Arabia and the UAE regarding the Qatari crisis, especially with the escalation of propaganda media campaigns between the four boycotting countries on the one hand and Qatar on the other hand, in light of crises and conflicts in the Gulf region and the Arab region in general. The researcher used the survey method to answer the research questions and achieve its results. This res

The study aimed to spread the culture of efficient performance between nursing staffs, which would contribute and achieve health care quality, and to clarify the role of nursing in improving the quality of high-quality health care, as well as to clarify how to reach national standards for the quality of health care in Iraq, Therefore, the study dealt with the efficiency of nursing performance as an explanatory variable, and the quality of health care as a dependent variable. The fact that the health sector is the foundation for building a healthy society free from diseases, so hospital of IBN AL-NAFIS as an institution and it's nursing teams were taken as a community for this study. The results to be objective and reflect the rea