Parasitological investigation of piscivorous birds in Al-Hammar marsh south of Iraq during December-February 2004 and December 2005 were revealed that water birds infected with five nematode species, which belong to three different superfamilies, Desmidocercella numidica (Seurat, 1920) (Superfamily: Aproctoidea) from three piscivorous birds including Grey heron Ardea cinerea, Bittern Botaurusstellaris, and small white heron Ardeola ralloides; Avioserpens sp. 1 and Avioserpens sp. 2 (Superfamily: Dracunculoidea) from small bittern Ixobrychus minutus and black glossy ibis Plegadisfalcinellus respectively; Baruscapillaria sp. and Baruscapillarinae gen. sp. (Sup

The research aims to identify the tax policy strategy adopted in Iraq after the change of the tax system in 2003 and beyond, and then make a comparison of the two strategies on corporate data whether they are charged with progressive tax rates and after the change of the system as the tax rates became fixed, and then indicate the changes In the tax proceeds, and knowing the dimensions of the approved tax policy, is it a tax reform strategy or a strategy to attract investments.

The research started from the problem of exposure of the Iraqi tax system to several changes in the tax strategy from 2003 until now, as this led to a reflection on the technical organization of taxes, in terms of the tax exemption.And these many amendments

                  In light of the corona pandemic, educational institutions have moved to learning and teaching via the Internet and e-learning ,and this is considered a turning  point in course of higher education in Iraq in particular and education in general, which generated a great challenge for educational institutions to achieve the highest possible levels in practices and processes to reach the highest quality of their outputs from graduate students to the labor market that auditing performance by adopting e-learning standards is one of the effective tools that help the management of educational institutions by providing information on the ex

Twenty four soil samples were collected from different sites in north sector of East Baghdad oil field, Iraq , and analyzed to assess the impact of urbanization and industrialization essential pollution. The soil samples were analyzed for heavy metals (As, Cd, Cr, Cu, Hg, Ni, Pb, and Zn) by using inductively coupled plasma–mass spectrometry (ICP-MS). Mean concentration of heavy metals in soil samples follows this pattern: Zn > Ni > Cr > Cu >Pb > As> Cd> Hg. The results show significant variations (lower and higher) in the concentrations of heavy metals compared with local and world studies, this variation is attributed to the natural anthropogenic sources. The pollution of studied soil was assessed using many soil

  The research aims to presenting a number of scenarios for the investment of the marshes. The problem of research problem was that there is no in-depth analysis of the marshes  environment. The traditional methods of  the environmental analysis are insufficient. The research community is represented by the decision makers in Maysan Governorate. The research led to proposing of three scenarios with statement  the requirements for the success of each one. The most important conclusions are that the three proposed scenarios for marshes investment depend on the availability of the required volunteers for each scenario. The higher the availability of the requirements, the more optimistic the scenario becomes. If t

The Battle of Kadesh is replete with many military arrangements that reflect the tremendous development of war preparations in the thirteenth century BC; where the expressive pictures the Egyptians left on some of the walls of their temples show the tremendous ability to organize and divide the forces and the great development that affected the war machine. Furthermore, the text accompanied these pictures reveal some news about that battle, which is considered one of the most important wars in the ancient world. Thus, the importance of the study lies in the fact that it examines one of the most important battles of the ancient Near East, the results of which had great repercussions on the region. This is because it is the most abundant B

Background: The aim of this study was for estimation and comparism of masticatory efficiency in patient wearing heat cured acrylic and flexible base partial denture, finding out the role of peanuts and carrots on the measurement of chewing efficiency, and to find out whether the types of P.D. (being single or two opposing each other) has any effect on the masticatory performance. Materials and methods: Twenty partially edentulous patients were selected. Five of these patients were selected having Kennedy class I with no modification against natural dentition, other 5patients having Cl.I against Cl.I . The other 5 patients having Cl.III against natural dentition and the last 5 patients were with Cl.III against Cl.III. several ways were used

Background: Extreme obesity is recognized to be a risk factor for coronary heart disease. It is unclear whether overweight and normal weight also poses a risk.
Objective: The study aims to determine the effect of the body mass index on coronary arteries and left ventricular functions in patients with post myocardial infarction (MI) angina
Method: The study included 50 patients with the diagnosis of post MI angina consecutively admitted to the medical ward of Iraqi Center for Heart Disease. All patients underwent
coronary artery catheterization and Echocardiography for assessment of coronary artery and left ventricular functions 
Results: The results of the study showed that there is a significant diff

The present study introduces description of a new species of leafhopper of genus Assuita Lindberg; 1969. This study includes external morphological characters and the spotting patterns and photos of vertex face pronotum, mesonotum, fore wing, hind wing and the shape of male abdominal abodeme, also aedeagus, connective, genital style and genital plate.

The induced photodegradation of methyl cellulose (MC) films in air was investigated in the absence and presence of aromatic carbonyl compounds(photosenssitizers): 1,4-naphthaquinone (NQ) and benzophenone (BPH) by accelerated weathering tester. The addition of (0.01 wt %) of low molecular weight aromatic carbonyl compounds to cellulose derivatives films(25µm in thickness) enhanced the photodegradation of the polymer films.The photodegradation rate was measured by the increase in carbonyl absorbance. Decreases in solution viscosity and reduction of molecular weight were also observed in the irradiated samples. Changes in the number-average chain scission, the degree of deterioration and in the quantum yield of chain scission values are als