The current works included morphological features study (vegetative and floral parts) for five species of the genus Silene L., S. ampullata, S. chlorifolia, S. colorata, S. conoidea and S. longipetala belong to the family Caryophyllaceae, samples were collected from various areas of northern Iraq. Confirmation in the description was on the most critical parts of the plant, including the shape of the leaves, length, and shape of the calyx tube and venation, the modification shapes of coronal scales petals and appendages, anther ornamentation and structures of pistils. Images enhanced the morphological characteristics under study. Information on the locations and dates of the collection

The study included the description of external body parts and the male genitalia for the male of rusty flour beetle Tribolium castaneum (Herbst,1797) and the studied was supported by illustrations

Evaluate the acute and chronic toxicity of Ruta Chalepensis aerial part aqueous extract used in folk medicine in Iraq in Albino Wistar male and female rats. The study of chronic toxicity at the doses 100, 300 and 600mg/kg body weight in male and female rats for 90 days, recorded no mortality. Treated animals showed a normal weight change compared with control. The parameters of male fertility showed a significant decrease in the weight of testis, epididymis and seminal vesicle as well as a reduction in the number and the motility of spermatozoids at treated groups by the doses 300 and 600 mg/kg body weight compared to control group.

The study of important physico-chemical factors of water of Al-Husainia creek during the period of May 2005 till the end of April 2006 indicated that water temperature showed clear monthly fluctuations ranged from 10 C° during January to 33 C° during August. Dissolved oxygen values ranged from 5.5 mg/ml during August to 14.8 mg/ml during January. Slight monthly changes were noticed in pH values, ranged from 7.7 during May to 9 during January. Also, slight monthly changes were recorded in salinity values which ranged from 0.67 ppt during October to 0.91 ppt during May. Clear fluctuation occurred in turbidity values which ranged from 12 cm during April to 177 cm during January. From the above results, it is clear that Al-Husainia cre

Listeria spp. is one of the abortion causative agents in animals, especially in ruminants. This work aimed to detect Listeria spp. in milk and aborted fetus cows in Iraq. A total of 50 organ samples from aborted cow fetuses, including (brain, liver, and spleen), and 50 milk samples from the same aborted cows were collected from Baghdad farms, Iraq from (October 2023- March 2024). The bacteria were identified by conventional culture methods, biochemical tests, and the VITEK2 compact system, followed by molecular confirmation. The antimicrobial resistance pattern assay was performed using the disc diffusion method against eight antibiotic agents, and the L.monocytogenes virulence genes involving prfA,actA, and hylA genes were detected using t

Abstract

          The research aims to identify tax exemptions, their objectives and types, as well as to shed light on the concept of sustainable development, its objectives, dimensions and indicators (economic, social and environmental), as well as to analyze the relationship between tax exemptions and economic development, in addition to measuring and analyzing the impact of tax exemptions on economic development in Iraq for the period ( 2015 - 2021) using the NARDL model. The research problem centers on the fact that failure to employ financial policy tools correctly led to a weakness in achieving economic justice, which leads to a failure to improve social welfar

The developed financial system is essential for increasing economic growth and poverty reduction in the world. The financial development helps in poverty reduction indirectly via intermediate channel which is the economic growth. The financial development enhancing economic development through mobilization of savings and channel them to the most efficient uses with higher economic and social returns. In addition, the economic growth reduces the poverty through two channels. The first is direct by increasing the introduction factors held by poor and improve the situations into the sectors and areas where the poor live. The second is indirect through redistribution the realized incomes from the economic growth as well as the realiz

The research aims to highlight on the behavioural approach in accounting, and clarify the behavioural implications of the main activities of accounting, and clarify the concept of information inductance within the framework of the behavioural approach and its impact on preparing financial statements. And that the impact of financial information on the behaviour of investment decision-makers, and to achieve the goals of the research, the researcher prepared a questionnaire according to Likert five-step scale, and he took into consideration in preparing it in line with the characteristics of the study community, and that the target community for this questionnaire is the investors in the Iraq Stock Exchange. The researcher reached

    Three monogenean species of the genus Gyrodactylus viz. G. cotti Roman, 1956 on gills of Planiliza abu, G. mikailovi Ergens & Ibragimov, 1976 on gills of Chondrostoma regium and G. prostae Ergens, 1963 on gills of Alburnus caeruleus were recorded from Tigris river at Al-Shawwaka region, Baghdad. The description and measurements of these parasites as well as their illustrations where given. All these parasites are recorded here for the first time in Iraq.