Scientific research on the environment of the Iraqi marshes, its beauty and its characteristics is considered one of the most important functions of Iraqi universities and scientific institutions, because of its great historical impact related to the identity of Iraq and the Iraqis and the basis of science and science, through which the first letter and the first human civilizations were established and in the same importance technical research is among the most important functions of departments Institutes and colleges of the arts, research centers and museums inside and outside Iraq. Also, research centers specialized in the natural environment of Iraq, including the marshes. Therefore, it is hoped that this research will develop the a

         This study investigated the effect of using brainstorming as a teaching technique on the students’ performance in writing different kinds of essays and self regulation among the secondary students. The total population of this study, consisted of (51) female students of the 5^th Secondary grade in Al –kawarzmi School in Erbil during the academic year 2015-2016. The chosen sample consisted of 40 female students, has been divided into two groups. Each one consists of (20) students to represent the experimental group and the control one. Brainstorming technique is used to teach the experimental group, and the conventional method is used to teach the control group. The study inst

The results of this study showed that the tongue of the adult Iraqi domestic cat is divided into three regions of apex, body and root. The dorsal surface of all regions possesses five types of lingual papillae, two mechanical which are filiform and cylindrical papillae, while the other three types are taste papillae which are foliate, fungiform and circumvallate papillae, while these papillae are absent on its ventral surface. The histological examination of all tongue areas revealed that it consisted of three tunica, the tunica mucosa and the tunica submucosa (the lamina propria) and the tunica muscularis. The tunica mucosa consisted of the epithelial lining, which is a stratified squamous epithelial tissue covering the lingual papillae, a

The present experimental work is conducted to examine the influence of adding Alumina (Al₂O₃) nanoparticles and Titanium oxide (TiO₂) nanoparticles each alone to diesel fuel on the characteristic of the emissions. The size of both Alumina and Titanium oxide nanoparticles which have been added to diesel fuel to obtain nano-fuel is about 20 nm and 25 nm respectively. Three doses of (Al₂O₃) and (TiO₂) were prepared (25, 50, and 100) ppm. The nanoparticles mixed with gas oil fuel by mechanical homogenous (manual electrical mixer) and ultrasonic processor. The study reveals that the adding of Aluminum oxide (Al₂O₃) and Titanium oxide (TiO₂) to g

Abstract

This study aims at identifying the impact of the application of IFRS 15 "Revenue from contracts with customers on the quality of financial reporting, through application to faculty members in the accounting departments of Iraqi universities and auditors. The problem of the study was the multiplicity of accounting rules and standards Which deals with the issues of revenue recognition , as well as the lack of consistency of most of them with the common framework of financial accounting, which results in low quality of financial reporting in the current financial statements, where the formulation of one hypothesis was the lack of relationship of significant significance The application of IFRS 15 "Recognition of rev

The current research aims to identify the multiple intelligences in the fourth students’ acquisition of the literary processes of Arabic grammar and to identify the differences in multiple intelligence according to gender (males - females). The study was determined for students of the fourth literary preparatory Al-Hakim Preparatory (for males) and Rabat Preparatory (for females) of the Second Karkh Education Directorate, topics from the Arabic grammar subject (past tense, present tense, imperative, subject, and object) for the first semester of the academic year 2019-2020. The results showed that there were no statistically significant differences at the significance level (0.05) between the average scores of the students who were tau

Any software application can be divided into four distinct interconnected domains namely, problem domain, usage domain, development domain and system domain. A methodology for assistive technology software development is presented here that seeks to provide a framework for requirements elicitation studies together with their subsequent mapping implementing use-case driven object-oriented analysis for component based software architectures. Early feedback on user interface components effectiveness is adopted through process usability evaluation. A model is suggested that consists of the three environments; problem, conceptual, and representational environments or worlds. This model aims to emphasize on the relationship between the objects

In this paper, the concept of fully stable Banach Algebra modules relative to an ideal has been introduced. Let A be an algebra, X is called fully stable Banach A-module relative to ideal K of A, if for every submodule Y of X and for each multiplier ?:Y?X such that ?(Y)?Y+KX. Their properties and other characterizations for this concept have been studied.