When the guard honey bees, Apis mellifera L., form a clump at the hive entrance or on the flight board, the oriental hornet, Vespa orientails L., either creeps toward the clump or hovers over it in order to take a bee. Once the hornet creeps, only few bees facing the hornet become alert, rock their heads and antennae, open their wings, and take a posture of defense. The rest of the clump stays listless without any signal of concern. However, the clump stays dense and the defending bees do not detach themselves neither from the rest of the clump nor from each other. For this reason, it is very difficult for the hornet to grab a bee unless the latter makes a “mistake” by detaching herself from other adjacent bees. If the hornet grabs such a bee, the other defending bees will not attack the hornet to free that bee even when the latter is one centimeter from the others. The defending bees can capture the hornet only when the latter grabs one of them which stands very close to the others. The hornet seems very “aware” of such a situation; hence she seldom becomes a captive. On the other hand, hovering over the clump makes it easier for the hornet to grab a bee. The hovering puts all the clump, rather than part of it, on alert. If the hornet is persistent, which is not often the case, then the clump will no longer be dense. The bees will panicly disperse all over the flight board; hence the hornet can find a detached bee and grabs it easily. The hornet also waits on wing in front of the hive to capture an outgoing or incoming flying bee but the latter usually maneuver to escape. Also, foraging bees reduce their activity during main hours of hornet presence. Among the main factors reducing the hornet impact are the continuous chasing of hornets to each other and the non-persistent attempts of the hornets when they attack bee clumps.
This 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
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في البداية اود الاشارة الى ان فهم حقيقة الازمة هو ذو جانب فني يتعلق بالجينات الوراثية لنظام يملك في احيناته قدرة عالية على تفريخ المشتقات. هذا النظام الذي يزداد عقما وتدميرا يزداد قدرة على خلق النقود الائتمانية/المشتقات، وكلما اقتربنا اكثر من فهم هذا الجانب كلما اسقطت في ايدينا تلك التوصيفات الاكاديمية الجاهزة في نقص الرقابة والاشراف، تركيز المخاطر،....الخ التي تناولتها الكتابات الشائعة في معظم طروحات
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Constructing a geologically realistic reservoir model and accurately evaluating petrophysical properties are critical components for effective reservoir management. Such efforts enable reliable assessment of hydrocarbon potential and support predictive development scenarios through numerical simulations. This study aims to characterize the Yamama carbonate reservoir in the Ratawi Field, southern Iraq, and to build a static geological model as a foundation for future dynamic simulation. Comprehensive well data, including wireline logs, core analysis, and geological reports, were integrated to interpret petrophysical parameters such as shale volume, effective porosity, and water saturation. Additionally, facies classification was performed us
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Summary: The study focused on the role of the educational counselor in schools, as an integral part of the educational system that faces multiple challenges and difficulties. In this context, the counselor’s role becomes crucial in attempting to reduce or eliminate such difficulties, in addition to guiding students in an appropriate manner. Methodes: The study employed a descriptive field approach, using interviews and direct observation as tools to examine the actual role performed by school counselors. Results: The study concluded with several key findings, most notably the numerous challenges faced by counselors, including students’ negative behaviors, school dropouts, and the limited administrative support for counselors’ work. Fu
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1. identify the social, economic and cultural factors affecting consumption.
2. detect the consumption culture among the population in the city of Erbil.
3. Identify the GATT consumer protection and rights.
The most important results:
1. that there is variation in the answers of respondents about keep up with modernity in the basic consumption (necessary), it swallowed the proportion of yes answers about keep up with modernity in food consumption (72%), and is an indication of growing consumer awareness of the individual in the side of nutrition. The clothing on the side of the proportion of yes answers amounted to (85%), in the health field note that the percentage of yes answers (83%), who are abr