Water has a great self-generating capacity that can neutralize the polluting interventions carried out by humans. However, if human activities continue this uncontrolled and unsustainable exploitation of this resource, this regenerating capacity shall fail and it will be jeopardized definitively. Shatt Al-Arab River in South of Iraq. It has an active role in providing water for irrigation, industry, domestic use and a commercial gateway to Iraq. in the last five years Shatt Al-Arab suffered from a rise in pollutants due to the severe decline in sewage networks, irregular networks and pesticide products, as well as the outputs of factories and companies that find their way to water sources and lead to a widespread collapse of water quality.

The researcher  tried to show the importance of obligation with the rules of professional conduct set by the Association of Accountants and Auditors of Iraqis when expressing an opinion the financial statements submitted tax administration and enhance the confidence of these lists, and adopted in the tax settling accounts process and its impact on tax revenues, and touched a researcher at the theoretical side of the search to the problem of research and of my Is there a trace of non- not to obligation by the rules of professional conduct in Iraq affect the tax revenue with the rules of professional conduct in tax revenue for companies research sample, the research aims to study the rules of professional conduct set by the Associatio

       In this paper, a fixed point theorem of nonexpansive mapping is established to study the existence and sufficient conditions for the controllability of nonlinear fractional control systems in reflexive Banach spaces. The result so obtained have been modified and developed in arbitrary space having Opial’s condition by using fixed point theorem deals with nonexpansive mapping defined on a set has normal structure. An application is provided to show the effectiveness of the obtained result.

Background: Proper cleaning and shaping of the whole root canal space have been recognized as a real challenge, particularly in oval-shaped canals.This in vitro study was conducted to evaluate and compare the efficiency of different instrumentation systems in removing of dentin debris at three thirds of oval-shaped root canals and to compare the percentage of remaining dentin debris among the three thirds for each instrumentation system. Materials and methods: Fifty freshly extracted human mandibular molars with single straight oval-shaped distal root canals were randomly divided into five groups of ten teeth each. Group One: instrumentation with ProTaper Universal hand instruments, Group Two: instrumentation with ProTaper Universal rotary

Researchers often equate database accounting models in general and the Resources-Events-Agents (REA) accounting model in particular with events accounting as proposed by Sorter (1969). In fact, REA accounting, database accounting, and events accounting are very different. Because REA accounting has become a popular topic in AIS research, it is important to agree on exactly what is meant by certain ideas, both in concept and in historical origin. This article clarifies the analyzing framework of REA accounting model and highlights the differences between the terms events accounting, database accounting, semantically-modeled accounting, and REA accounting. It als

Is the chemical industries of great importance for the economy of any country, through what is borne by these industries is an important part of the changes contained in the industrial output of transfer and, moreover, that these industries are overlaps and intricacies of sector-wide with the rest of the manufacturing sectors, with agriculture and services , through the offering of these industries produce Production requirements intervention such as chemical fertilizer used in the production of agricultural crops, in addition to the various areas for the use of phosphorus in the food industry, to the extent that it is difficult to find material Food preparation is not included i

The purpose of the research is to present a proposed accounting system model for converting and aggregating accounting information within the framework of the differentiated accounting systems, and the research methodology consists of: The research problem is the existence of differentiated and dispersed accounting systems that operate within governmental economic units and at the same time seek to achieve a unified vision and goals for the organization, and the central research hypothesis is the possibility of conducting the process of conversion accounting information from the government accounting system to the unified accounting system, and then aggregate those systems. The research was conducted at the College of Administrat

  The current research discussed biophysics data as a theoretical and applied knowledge base linking industrial design with the natural sciences at the level of applied strategies through which we can enrich the knowledge base of industrial design. The research focused on two main aspects of the scientific references for biophysics, namely: electromagnetism, and biomechanics. According to the performance and functional applications in designing the functions of industrial products at the electromagnetic level, it was found that remote sensing applications: such as fire sensors that were adopted from the insect (Black Beetle) and that their metaphors enable them to hear fire, and collision sensors, which were adopted from the insect