This study was conducted to evaluate the effects of Tharthar Arm on the composition and diversity of Rotifera in Tigris River. Six sampling sites were selected, two on Tharthar Arm and four along the Tigris River, one before the confluence as a control site and the others downstream of the confluence. Seventy-seven species of Rotifera were identified in Tigris, whereas, 60 in the arm. The results showed that low density of Rotifera in Tharthr Arm decreased the density in Tigris from 239812.4 upstream of the confluence to 223315.5 at immediate downstream of the confluence. It also declined the mean values of richness, evenness and Shannon diversity indices from 5.19, 0.69 and 2.14 bit/Ind., before the confluence to 3.97, 0.73 a

The aim of this paper is to analyzed unsteady heat transfer for magnetohydrodynamic (MHD) flow of a second grade fluid in a channel with porous medium. The equations which was used to describe the flow are the momentum and energy, these equations were written to get thier non dimentional form. Homotopy analysis method (HAM) is employed to obtain a semi-analytical solutions for velocity and heat transfer fields. The effect of each dimensionless parameter upon the velocity and temperature distributions is analyzed and shown graphically by using MATHEMATICA package.

The study seeks to analyze the perceptions of audience in UAE towards the performance of Emirates Satellite TV Channels. It analyzed the exposure motivations of audience to satellite TV channels, its positive and negative aspects and to what extent they abide by media ethics. A survey is conducted with a sample of four hundred. The study shows significant differences between male and female towards the characteristics of TV channels, its positive and negative aspects and its commitments to media ethics.

            The study also shows that the expectancy value model and third person effect model are applicable in studying the perceptions of audience and media people in UAE t

The current research discusses “The impact of the critical factors for the transfer of knowledge on opportunities and strategic success ", the attention have been increased on knowledge transfer and strategic success subjects because on being one of the important and contemporary issues, which have a significant impact on the existence of organizations and its future. The research aims to identify the critical factors for knowledge transfer in private high education environment which enables (the college community surveyed) to achieve strategic success, also the research sought to answer questions related to research problem by testing a number of major and minor hypothes in impact, in order to test the hypotheses I used a fiel

The research dealt with the effect of the tax examiner's efficiency in detecting tax evasion, as the research problem dealt with tax evasion, especially in Iraq, for many reasons and factors, including those related to tax administration represented in administrative corruption and the complexity of procedures in the tax accounting process and failure to achieve justice in the tax treatment, including the taxpayer himself, as he tries to evade for reasons Related to the level of tax awareness, loss of confidence in the tax administration, and reasons related to the state's inability to manage the services file well and its ability to achieve the set goals, This reflected negatively on the emergence of some of the consequences of

Abstract:

           The aim of the research is to demonstrate the impact of the salary localization service in enhancing banking competitive advantage. In order to achieve this goal, salary localization was chosen as an independent variable and its impact was studied on the dependent variable, which is the competitive advantage. The research problem lies in the fluctuation of the salary localization service from one bank to another and the impact of this on the competitive advantage.  The study sample included five private Iraqi banks, namely (the National Bank of Iraq, the International Development Bank, Assyria International Bank, Al Khaleej Commercial Ban

        In this paper, the effects of prey’s fear on the dynamics of the prey, predator, and scavenger system incorporating a prey refuge with the linear type of functional response were studied theoretically as well as numerically approach. The local and global stabilities of all possible equilibrium points are investigated. The persistence conditions of the model are established. the local bifurcation analysis around the equilibrium points, as well as the Hopf bifurcation near the positive equilibrium point, are discussed and analyzed. Finally, numerical simulations are carried out, and the obtained trajectories are drowned using the application of Matlab version (6) to explain our found analytical

       In this work, we prove that the triple linear partial differential equations (PDEs) of elliptic type (TLEPDEs) with a given classical continuous boundary control vector (CCBCVr) has a unique "state" solution vector (SSV)  by utilizing the Galerkin's method (GME). Also, we prove the existence of a classical continuous boundary optimal control vector (CCBOCVr) ruled by the TLEPDEs. We study the existence solution for the triple adjoint equations (TAJEs) related with the triple state equations (TSEs). The Fréchet derivative (FDe) for the objective function is derived. At the end we prove the necessary "conditions" theorem (NCTh) for optimality for the problem.

Abstract

This research aims to examine the correlation and the influence of Authentic Leadership on the contextual performance as a dependent variable, in the departments and Division of the iraqi Ministry of  Foreign Affairs To try out with a number of recommendations that contribute to raising the level of contextual performance in the Ministry. Starting from the importance of research in public organizations and its Role in society, the researcher adopted the descriptive analytical approach in accomplishing this research, The 99 people responded exclusively comprehensively, based on questionnaire that is include 28-item, using interviews and field observations as

This study examines the impact of adopting International Financial Reporting Standards (IFRS) on the value of economic units. Given the global push toward standardization of financial reporting to enhance financial statement transparency, comparability, and reliability, this research seeks to understand the implications of these standards for economic valuation within a region characterized by its unique economic and regulatory challenges. A questionnaire was distributed to 86 Iraqi academics specializing in economics, accounting, and finance to collect their views on the impact of adopting international financial reporting standards. Through careful statistical analysis, the study concluded that applying international financial reporting s