In this study we try to make a first step for making a new list for fauna and flora of Kurdistan in particular and Iraq in general. This is very important study of biodiversity of Iraq. We recognize 52 migratory and resident birds including Alectoris chukar asoica which is recently described. Also, 20 amphibians and reptiles including two snakes recently recorded Zamenis hohenackeri and Platyceps ladacesis, a new form of Asaccus sp. and sub- species of Varanuns griseus caspeius for the first time in Iraq, with many rare specimens. Thirteen different species of mammals were recognized, with comme

An attempt was made to evaluate the PV performance of one-axis daily tracking and fixed system for Baghdad, Iraq. Two experimental simulations were conducted on a PV module for that purpose. Measurements included incident solar radiation, load voltage and load current. The first experiment was carried out for six months of winter half of year to simulate the one-axis daily tracking. The azimuth angle was due south while the tilt angle was being set to optimum according to each day of simulation. The second experiment was done at one day to simulate the PV module of fixed angles. It is found that there is a significant power gain of 29.6% for the tracking system in respect to the fixed one. The one-axis daily tracking was much more effect

المقدمة

تتعامل الجهات الضريبية في مختلف دول العالم بأساليب عديدة لجباية الضرائب من المكلفين بغض النظر عن فئات وأصناف هؤلاء المكلفين،وفي العراق تم اعتماد العديد من الأساليب لجباية الضرائب على امتداد المدد الزمنية المتعاقبة،وكان لأسلوب التقدير الذاتي وهو أحد تلك الأساليب مجالاً للتطبيق خلال مدة زمنية معينة،حيث جرى تطبيق هذا الأسلوب على وحدات اقتصادية معينة، وبالرغم من المساوئ التي قد ترافق تطبيق

Proverbs are considered as a major source of ancient events and happenings. Similar to other past events related to life, proverbs have many important and famous values in people's life. This study will shed lights on the use of proverbs as short sentences based on long experiences. The aim of the study is to explicate the roles, and the importance of proverbs in our life and how they are used to convey thoughts to people throughout simple words with denotation. Thus, proverbs explicate the truth and experience of our grandfathers when directed for criticism. Few proverbs were used by writers to criticize, mimic and reprint their personalities. Hence, proverbs will achieve portions of the unique roles of understanding. The model to

The objective Effect of Internal and External Environment and its Psychological & Practical Reflection on the Political Decision-Making Process

Banks face many of the various risks: which are of dangerous phenomena that cause the state achieved a waste of money and a threat to future development plans to be applied to reach the goals set by: prompting banks and departments to find appropriate solutions and fast: and it was within these solutions rely on Banking risk management and effective role in defining and identifying: measuring and monitoring risk and trying to control and take risks is expected to occur in order to encircle and make it in within acceptable limits: and try to avoid them in the future to reduce the losses that are likely to be exposed to the bank: and it began to emerge and dominate a lot of legislation that seeks to structure the year risk management and t

Education is considered the corner stone of all nations development. It is the principal way for the development of human sources and the most achievements of the age due to the knowledge of these resources .                                           

   As its active role which accounting departments implement in Iraq universities , (public and private) through their teaching programs , they aim to supply labour-market with qualified cadre graduated as accountants auditors , tax auditors , financial analysts , ac

        Most vegetation’s are Land cover (LC) for the globe, and there is an increased attention to plants since they represent an element of balance to natural ecology and maintain the natural balance of rapid changes due to systematic and random human uses, including the subject of the current study (Bassia eriophora ) Which represent an essential part of the United Nations system for land cover classification (LCCS), developed by the World Food Organization (FAO) and the world Organization for environmental program (UNEP), to observe basic environmental elements with modern techniques. Although this plant is distributed all over Iraq, we found that this plant exists primarily in the middle

Grapes and grape seeds are important samples employed for environmental medical studies . The air of this work was to identify and concentration calculation of the elements in grapes fruit and thier seeds by using X-Ray fluoresces technique (XRF) . Samples were collected from Abo Ghraib of Baghdad city ,the grape seeds were obtained from those samples . Both samples were taken under experimental procedure to obtain the sample which were ready for analysis . The samples were then submitted to experimental conditions using a radiation source and then samples were applied for counting analysis shows the elements Na , Mg , Al , Si , P , S , Cl , K , Ca , and Sr as major components of the samples. Fe , Sr , I , Ba and V were

A total of 116 males with primary infertility and 32 fertile males (normozoospermia;
NOR) were studied to evaluate parameters of seminal fluid analysis. Based on WHO criteria
of 2010 for general seminal fluid analysis, the patients were distributed into three groups: 32
azoospermic (AZO), 40 oligozoospermic (OLI) and 44 asthenozoospermic (AST) patients.
AZO and OLI patients and NOR shared an approximated mean of seminal fluid volume (2.25,
2.75 and 2.50 ml, respectively), while it was significantly increased (3.58 ml) in AST patients.
In NOR men, the spermatozoa concentration was 65.13 x 10
6
spermatozoa/ml, while it was
significantly decreased in AST (51.42 x 10
6
spermatozoa/ml) and OLI (5.58 x 10