A new Species of the Cerambycinae belonging to the genus Hesperophanes was found new to the fauna of Iraq and Science. H. testaceus was studied in details and the male genitalia were illustrated. Type's paratypes and the locality of this newly described Species were mentioned.
The research aims at showing the effectiveness of the existing deposit facilities in the liquidity of the Iraqi banking system for the period 2010/2017. The problem of research indicates that the Iraqi banking system enjoys high liquidity levels exceeding the standard rate set by the Central Bank of Iraq amounting to 30% For an appropriate level of liquidity remains a major challenge to the management of the bank because it is a trade-off between profitability and liquidity, and also indicates the existence of funds disabled and not available for credit and investment opportunities, and based on the research hypothesis:
The existence of a significant effect of the deposit facilities existing in the liquidity of the Iraqi banking
... Show MoreThe effect of the aqueous extract of fenugreek seeds (Trigonella Foenum Graecum L.), Rhodium complex (?) with formula [RhL2CLH2O].1 1/2 ETOH and palladium (?) [pdl2].2ETOH,where L=2-hydroxy phenyl piperonalidine was studied on two cancer cell lines. The first cell line was intestine cancer of female albino mice (L20B), the second one was Rhabdomysarcomas (RD)cell line in human. The activity of the new complexes and the aqueous extract was compared to the well-known anticancer drug (cis-platin) by utilizing the in vitro system. The cell lines were treated with four concentrations of cis-platin 31.25,62.5,125 and 250 ?g/ml for 72 hour exposure time. The same concentrations were used with extract and the new complexes. This study showed that t
... Show MoreThe present work provides a list of all amphibians and reptiles recorded from Iraq up to 2014. It includes 115 species (105 species of reptiles and 10 species of amphibians) dating back to 25 families (20 families of reptiles and 5 families of amphibians). Conservation status of each species was mentioned.
The main objective of the audit is The asset is maintained and operated efficiently and is done through to detect fraud and errors in the financial statements and to verify the accuracy and accuracy of the information contained therein and to give a neutral technical opinion on the basis of that, thus the auditor has a professional responsibility in achieving this goal, and that the effects of issuing a wrong opinion works on The loading of the beneficiaries is significant damage, And therefore the presence of any error or bias of the auditor when taking personal judgments in relation to the determination of the relative importance and the selection of audit samples and determine the adequacy and validity of evidence and implemen
... Show MoreABSTRACT
The Iraqi Government had used all Possible methods of financing the fiscal deficit according to the economic and Political Circumstances at the time. It had borrowed from abroad during the 1980s. Those methods of borrowing led to negative impacts on the Iraqi economy such as increased external dept burden, higher inflation rate, negative interest rate and accumulation of domestic debt.
The "Financial Management and Public Debt" law no 95/ 2004 made a great change in those methods of Financing fiscal deficit in Iraq. Before 2004, the deficit was financed by issuing Treasury Bills and selling them to the Central Bank of Iraq with a prefixed interest rate. Thus, i
... Show Moreالمقدمة:
تعد الخطوة الأولى او خطوة البداية من اهم التحديات التي تواجه الاقتصاديين وصناع القرار في العراق لإعادة تنظيم الاقتصاد العراقي وإعادة اعمار ما دمرته الحروب والسياسات الاقتصادية السابقة على حد سواء، فالتخلف ضارب إطنابه في كل مكان، فهناك تخلف في القطاعات الرئيسية المختلفة كالقطاع الزراعي والصناعي وهناك تدمير في البنية التحتية نتيجة الحرب وما قبلها واختلال في الإنتاج ومعدلات ع
... Show MoreThis paper aims to decide the best parameter estimation methods for the parameters of the Gumbel type-I distribution under the type-II censorship scheme. For this purpose, classical and Bayesian parameter estimation procedures are considered. The maximum likelihood estimators are used for the classical parameter estimation procedure. The asymptotic distributions of these estimators are also derived. It is not possible to obtain explicit solutions of Bayesian estimators. Therefore, Markov Chain Monte Carlo, and Lindley techniques are taken into account to estimate the unknown parameters. In Bayesian analysis, it is very important to determine an appropriate combination of a prior distribution and a loss function. Therefore, two different
... Show MoreThis research aims to measure the discrepancy between the accounting income which is prepared according to generally accepted accounting principles and the tax income that is being prepared according to the rules and tax laws, and find out the most important differences that arise between incomes.The research found the most important to the following conclusions:1.Faces determining the tax base for companies subject to income challenges related to the weakness of the efficiency and the possibility of technical angel tax and its ability to examine the financial statements submitted to the tax administration tax.2.That the tax system in Iraq does not comply with accepted accounting principles generally accepted.The research recommends the
... Show MoreThis experiment was carried out at the Grdarash field belongs to the Agricultural researches directorate/general Agriculture directorate-Erbil in September (2007)، 27 Arabic lambs aged (5-6 months) With average initial weight (39.178 Kg/lamb) were used. Lambs were divided in to (3) groups (9 lambs/group). Control group was fed on (85% barely، 10% bran and 5% straw)، and second and third groups were fed on various by-product in replacement with barely in loss and block shape respectively.
The total gain of three groups were (392708.32، 634826.52 & 445613.72 ID resp
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