This study included an analysis of three stations (Al Dora, Al Za'franiya, and Arab Ejbur) chosen to study the Physiochemical and microorganism (Fungi and Bacteria) loud of the Tigris River in the southern section of Baghdad city. The result of this research shows that the highest temperature recorded in summer in Al Za'franiya was 37Co, while the lowest temperature recorded in winter in Al Dora was 9Co. and the value of pH recorded the highest in summer it was 7.9 in Arab Ejbur, and the lowest value was in winter 7.1 in Al Dora regions, While Total Organic Carbon (TOC) shows the highest values found in the summer was 6.7 Mg L-1in Al Za'franiya Samples, and the lowest values were 2.0 Mg L-1in Arab Ejbur during the winter. The more f

As a result of creative accounting, many firms in the Iraqi stock market are able to achieve two very significant goals: first, to boost the market value of their shares and thus gain the biggest trading volume in shares, and second, to lower their earnings in order to decrease the tax burden. First by growing its profits, then by evading taxes and denying the state its right to its money. Using this research, we hope to demonstrate how financial institutions that use innovative accounting tools in the preparation of their financial statements impact trade activity. Trading volume is critical to accurately forecasting stock price patterns, allowing investors to maximize their wealth. So, without accounting information, the financial

Conclusion and results
1. The research concluded through considering the rhetorical visions,
appropriate relationships between utterances with a language derived
from the reality of the social, religious, and, cultural life.
2. The poet compound between realism and the documentation of the
poetic structure, its depth, and the conjugation of its symbolic
metaphors, and also between its phonetic music and the right artistic
nature and the inanimate rules to take in consideration what Dr. Ahmad
Haikal concluded that the tried to com up with something better than
that of the previous generation, but he is still following their orbit, and
their trend method of poem building.
3. The realistic images visionary r

The research aims to identify the most important areas of voluntary work available to women in society, stand on the most important controls that push women to work in voluntary areas in society. The research also seeks to stand on the most prominent obstacles to the voluntary work of women in society. The research contained four main chapters: Chapter I: Definition of research, Chapter 2: Objectives, areas, controls and effects of volunteer work, Chapter 3: Voluntary Work of Women in the Celestial Religions, and lastly, Chapter 4: Theories, Constraints, and Recommendations for Voluntary Work for Women.The researcher suggested several recommendations: 1-establishing a unit responsible for planning,

The primary function of commercial banks is the process of converting liquid liabilities such as deposits to illiquid assets, (also known as a loan), liquid assets, (aka cash and cash equivalent) in a balanced manner between liquid and illiquid assets, that guaranteed the preservation of the rights of depositors and the bank and not by converting liquid liabilities into liquid assets in a very large percentage. This comes from its role as depository and intermediary institutions between supply and demand, therefore, we find that the high indicators of bank liquidity and solvency may reflect a misleading picture of the status of commercial banks, to some extent in terms of the strength of their balance sheets and

The aims of the research is to know the role of Organisational learning in building talent management strategies in the Ministry of Science and Technology , where we see the challenges facing organizations today dictate now and in the future activation of scientific expertise to meet these challenges and the dissemination of these concepts within the priorities and data organizational culture of these organizations despite having a lot of the importance of organizational knowledge and learning applications .Despite learning and adopting some of the organizations have to enhance their competitiveness, we find a lot of organizations, including (The ministry researched) still do not realize the importance of the role of organization

This article dealt with identifying the importance of heat stress in poultry flocks and the damages resulting from the production of eggs and meat and the spread of pathogens, in addition to that ways to mitigate the harmful effects of heat stress, including physiological, nutritional, engineering and genetics, in order to ensure preservation of the product and reduce damages

The Iraqi-Kuwaiti relations represent a great issue for the Arab-Arab relations. This relation is characterized by specificity for the tension since the foundation of the State of Kuwait until late. There are many factors that prevented the fulfillment of the aspiration towards the development of the relations, perhaps the most important of which is the issue of Mubarak Great Port which is a difficult issue as far as the relation between the two states is concerned. One year after Iraq put the cornerstone of the Great Faw Port. This is considered as the most important hurdle in front of constructing the relations with the neighbor Kuwait

This paper suggest two method of recognition, these methods depend on the extraction of the feature of the principle component analysis when applied on the wavelet domain(multi-wavelet). First method, an idea of increasing the space of recognition, through calculating the eigenstructure of the diagonal sub-image details at five depths of wavelet transform is introduced. The effective eigen range selected here represent the base for image recognition. In second method, an idea of obtaining invariant wavelet space at all projections is presented. A new recursive from that represents invariant space of representing any image resolutions obtained from wavelet transform is adopted. In this way, all the major problems that effect the image and