This study was carried out to assess genetic diversity of ten cultivars of Rice (Oryza sativa L.). One of DNA markers based on Polymerase Chain Reaction (PCR) was used namely DAF markers (DNA Amplification Fingerprint). Six primers were tested, the results showed, that no amplification products using the primers OPD.14 and OPM.5. Two primers (OPX.8 and OPT.2) produced monomorphic band across all cultivars, while only two primers generated polymorphic bands. The number of total bands produced from one of them (OPN.7) were sixteen. Also this primer produced ten polymorphic profiles (DAF patterns) which were unique to the ten cultivars that could be distinguished. The number of total bands generated by primer OPX.1 were thirteen and this prim

Wastewater discharge containing organic dyes may pose a hazard to the environment, which necessitates that dye removal must occur prior to wastewater release into water bodies. Herein, copper oxide nanoparticles (CuO NPs) were prepared by a green precipitation method to enable decolorization of a cationic dye (methyl violet; MV) from aqueous media. Complementary tools were employed to characterize the CuO NPs adsorbent: spectroscopy (FTIR and UV-VIS), microscopy (FESEM and TEM), XRD, BET surface area analysis, and point of zero charge (pHPZC) via potentiometry. The FTIR bands at 722, 663, 569, and 465 cm−1 correspond to the vibrational modes of CuO NPs, along with the optical absorbance band at 275 nm that supports the formation of Cu

Wastewater discharge containing organic dyes may pose a hazard to the environment, which necessitates that dye removal must occur prior to wastewater release into water bodies. Herein, copper oxide nanoparticles (CuO NPs) were prepared by a green precipitation method to enable decolorization of a cationic dye (methyl violet; MV) from aqueous media. Complementary tools were employed to characterize the CuO NPs adsorbent: spectroscopy (FTIR and UV-VIS), microscopy (FESEM and TEM), XRD, BET surface area analysis, and point of zero charge (pHPZC) via potentiometry. The FTIR bands at 722, 663, 569, and 465 cm1 correspond to the vibrational modes of CuO NPs, along with the optical absorbance band at 275 nm that supports the formation of CuO NPs.

Imposed on foreign oil companies from important sources in the financing of the general budget in most countries of the world income tax is considered as well as be used to achieve political, economic and social goals, and has developed the concept of the tax until it became play an important role in influencing the economic conditions of a country, and the aim of this research is to statement imposed on foreign oil companies operating in Iraq in the financing of the state budget income tax contribution, as well as clarify the contracts type contracts with these companies, which is in favor of Iraq, together with the Income Tax Law No. (19) for the year / 2010, and instructed No. (5) for the year / 2011, which organized the tax process s

The Audit evedances represent the reconciliation tools between the Financial data shown on financial statements, and the level of satisfaction level of the Auditor about these statements. According that, the Auditor try to achieve the highest quantity of These evidances, and the most satisfactive of it…, but that will be so hard sometimes, when the internal controlling system is not good, and when the Auditor had some satisfied evidences, but not sharp… So, this research comes to inspect the relation between the quantity, and the level of satisfaction, and argument to prove that evidences gives. This research assumes that getting enough evidences leads to reduce faults, improves the auditing operation, and avoids risks. The research

Abstract:

the current research aims at analyzing the efficiency of the private university teaching  that recently expanded after 2003 ,;besides , the commitment of the private colleges ,definitely Al-Maamun and Al-Mansour colleges with strategy  of the ministry of higher  education and scientific  research.  This could be done through many indications that measure the efficiency of the  private university teaching , including ( the indication of  the efficiency of   using human resources and efficiency  in using  the materialistic indications.  But the human efficiency in these colleges , including the sample  of the research ( Maamun 

This paper is a review of the genus Sitta in Iraq, Five species of this genus are recognized
Sitta kurdistanica, S. neumayr, S. europaea, S.dresseri and S. tephronota. Geographical
distribution and systematic nots were given for separation and identification, also some notes
on nest building and nest sites of S. tephronota supporting by figures are presented.

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.

At the beginning of the nineties increased responsibility of the auditor to the community as the demand for auditing the environmental performance for the economic units in addition to audit the financial performance. With the aim of preserving the environment and reducing the damagse as  aresult of the negative effects of the activities of these units.

The researh deal with two sides the first one identifies the theoretical framework of the concept of environmental audits, requirements, methods, types of procedures, and duties of  the auditor in conducting  environmental audits. It also deals with the concept of the enviro