There is no access to basic sanitation for half the world's population, leading to Socioeconomic issues, such as scarcity of drinking water and the spread of diseases. In this way, it is of vital importance to develop water management technologies relevant to the target population. In addition, in the separation form of water treatment, the compound often used as a coagulant in water treatment is aluminum sulfate, which provides good results for raw water turbidity and color removal. Studies show, however, that its deposition in the human body, even Alzheimer's disease, can cause serious harm to health and disease development. The study aims to improve the coagulation/flocculation stage related to the amount of flakes, i

In this study, the genus Xylocopa Latreille, 1802 (Hymenoptera: Apidae) was revised. There were 4 species registered in our investigations: X. hottentotta Smith, 1854; X. olivieri Lepeletier, 1841; X. pubescens Spinola, 1838 and X. valga Gerstäcker, 1872, the first species was described as being found for the first time for the insect fauna of Iraq, which were obtained from Solanum melogena L. flowers. Key to the species was constructed and supported by figures of the main diagnostic characters and some morphological features, illustrated and compared with other species, which are recorded in the current survey.

Filed experiment was conducted to test the effect of saline water and potassium fertilizers rate on proline and water potential of Pisum sativum L. (Var.Senador Cambados ) leaves . Treatments of the experiment included two levels of water salinity( 2, 7 dSm-1) as a main plot and fertilizer rates as a sub plot. Results indicated that irrigation of plant with saline water 7 dSm-1 and fertilization 150 kg/donum increased proline accumulation and water potential 0.31 mmol/g,-17.00 bar at 9 AM morning and 0.62 mmol/g , -21.00 bar at 3 PM afternoon ,Irrigating plant with a 2 dSm-1 and fertilization 300 kg/donum decreased proline accumulation and water potential of leaves 0.22 mmol/g, -16.00 bar at 9 A

This research is considered a simple attempt and effort which is it first and last target is to point at the procedures of the taxes account that aims to reduce the taxes from the persons and give free to the person who estimates the tax to practice what comes from the competent authorities to describe the person who estimates the tax and not an accountant who practice the accountant procedures which are imposed on him by the annual terms from higher administrations , So he can not evaluate   state of the person who pay the tax , and he might be dissatisfied with his job , because his role can’t  be activated from the general foundation taxes.

And so , this research includes four fields:-

Erbil city is located in the northern Iraq with a population of over one million people. Due to water crises farmers usually use wastewater and well water for the agricultural production. In this study six stations were designed to sample waste water and three from well water to define waste water and ground water characteristics. In this study, Residual Na⁺ Carbonate, Mg⁺⁺ hazard, salinity hazard, Kelley index, %sodium, total hardness, permeability index, potential salinity, sodium adsorption ratio, and Irrigation Water Quality Index (IWQI) were determined. The order of average cation concentrations in water was Mg²⁺> Ca²⁺ > Na⁺ > K⁺. While the proportion of main

The objective of this study is to highlight the skills of office managers and it's impact on the effectiveness of time management in the institutes and faculties of middle technical university and a group of cognitive and practical aims. The managers skills forms mthe modern trend and the main source to provide organizations with highly skilled managers with distinctive performance and because of the sharp changes in the environment which today's organizations works in it , business organizations generally and managers especially realise the importance of time management and it's role in achieving competitive advantage . The problem of this study raised from this point which reflect the extent of departments managers realisation

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   Lithology identification plays a crucial role in reservoir characteristics, as it directly influences petrophysical evaluations and informs decisions on permeable zone detection, hydrocarbon reserve estimation, and production optimization. This paper aims to identify lithology and minerals composition within the Mishrif Formation of the Ratawi Oilfield using well log data from five open hole logs of wells RT-2, RT-4, RT-5, RT-6, and RT-42. At this step, the logging lithology identification tasks often involve constructing a lithology identification model based on the assumption that the log data are interconnected. Lithology and minerals were identified using three empirical methods: Neutron-Density cross plots for lithology id

The international reporting auditor witness rapidly developed over the past years, where profession began give attention to the development of auditor reporting and improve its informational report through the issuance and amendment of some relevant international auditing standards. The reality of the situation refers to the failure to inform the auditor in Iraq in  many areas, including: Clearly defined management responsibility for the preparation of financial and auditor's responsibility to express an opinion on these statements and Amendment of opinion when the financial statements as a whole is free from material misstatement based on the evidence is sufficient and appropriate audit, or not to build the auditor's ability to obt