This research includes a detailed morphological description of the Pollenia mesopotamica sp. nov. in Iraq. Locality, host plant and data of collection were given.

Karbala province was one of the most important areas in Iraq and considered an
economic resource of vegetation such as trees of fruits, sieve and other vegetation.
This research aimed to utilize change detection for investigating the current
vegetation cover at last three decay. The main objectives of this research are collect
a group of studied area (Karbala province) satellite images in sequence time for
the same area, these image captured by Landsat (TM 1995, ETM+ 2005 and
Landsat 8 OLI (Operational Land Imager) 2015. Preprocessing such as atmosphere
correction and rectification has been done. Mosaic model between the parts of
studied area was performing. Gap filling consider being very important step has
be

This study involves microfacies analysis of the Kometan Formation from northeastern Iraq supported by detailed petrographic investigation for the main components and diagenetic processes using a petrographic microscope, scanning electron microscope (SEM), and X-Ray diffraction (XRD). The techniques have revealed that the formation includes two microfacies; lime wackestone and lime packstone microfacies which in turn are subdivided into seven sub-microfacies, that were deposited in the quiet and deep marine environment. Planktonic foraminifera (keeled and globular chamber types) are dominant, along with oligostegina in addition to subordinate benthonic foraminifera and fine-grained bioclasts. Calcite forms the main mineralogical compositi

The water vapor is one of the constituent elements of the rain and the superiority
of its importance in the study of climate because it is the basis on which depends all
the different aspects of condensation. The purpose of research is to analyze the time
series of the Baghdad station andan analyze these series to see whether there is a
relationship between these two variables. Obtained the data used in this research
from the National Center for Environmental Prediction for the period from 1948 to
2011. The use of statistical criteria included linear regression and Mann Kandal test
to find the link. The results of time series monthly presence decrease in rainfall and
all months except October, either the results o

The aim of this study is to the evaluation of the general hydrogeology condition of the Al-Khassa sub-basin area. Pumping test has been done for five wells in the area. The hydrogeological characteristics (transmissivity, hydraulic conductivity and storage coefficient) were determined in the area by input data which obtained from the pumping test process into the (AquiferWin32, Version 5) software program. The data were analyzed using Copper-Jacob, Theis and Hantuosh methods for pumping, the values of hydraulic characteristics range from: transmissivity (0.98 to 19.57) m²/day in (W7-W9-W10-W12) sites and 416 m²/day in W1, hydraulic conductivity (0.051 to 0.305) m/day in (W7-W9-W10-W12) sites and 5.012 m/day in W1, storage coefficie

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

The research section tagged (Aesthetics of Abstract Expressionism and its Representations in the Artistic Products of Students of the Department of Art Education) into four chapters and it included in..
The first chapter: (the methodological framework) for the research, and the research problem is summarized through the question (what are the aesthetics of abstract expressionism and its representations in the artistic productions of the students of the Department of Art Education). In the products of students of the Department of Art Education).
The aim of the research was (discovering the aesthetics of abstract expressionism and its representations in the artistic products of the students of the Department of Art Education). As we

The current research aims to find out ( the effectiveness of the structural model of learning in the acquisition of geographical concepts at the first grade average students ) , and achieving the goals of research has been formulating the null hypothesis of the following :

    " There is no difference statistically significant when Mistoi (0.5 ) between the mean scores of the collection of students in the experimental group that is studying the general geographical principles " Bonmozj constructivist learning " and the mean scores of the control group , which is considering the same article ," the traditional way " to acquire concepts.

The researcher adopted th

 This study deals with segmenting the industrial market as an independent variable and targeting the industrial market as a dependent variable. Since the industrial sector represents one of the most important fundamental pillars to build the economies of countries and their development , the Iraqi industrial sector was chosen as a population for the study . Based on measuring the study variables , identifying them and testing the correlation and effect on each other , the study reached a group of findings:

1- Increasing the level of availability of study variables inside the companies “The study sample”.

2- There is a correlation between the independent v