Abstract The present work included morphological, anatomical, and palynological characters for the new species Acaalypha australis L. specimens, which belong to the family Euphorbiaceae. The species recorded in the study for the first time in Iraq. The plants of this species are annual herbs with green, striated or sub – polygonal stem, and branched near bases, Leaves are simple spirally alternate and lanceolate in shape. Flowers are unisexual, arranged in the axial of distinct leafy and cordate bracts, female flower arranged at the bracts bases and each flower with trileafed perianth and superior ovary with trilobed stylar stigma which has dense and coiled stigmatic hairs. Male flowers are arranged as a mixed verticellate inflorescence a

The high bounce activity according to the fosbery way is regarded as of the difficult sports concerning its way of training and perfection due to hard technique of its performance on one hand and because it depends on the player’s ability to overcome body weight resistance against the gravity. In addition to the strong ability to control the body posture when leaving the land and flying over the barrier. This activity needs to high plosion power at the moment of bouncing and this plosion depends on the period of bouncing, so the two researchers aimed to use a mechanical bouncing platform and an electronic one through several training by one foot and both feet in different directions and positions in order to reduce the time of bouncing an

The banking industry, as a result of the great challenges it faced, required continuous development of the principles of management, control and mechanisms used. The Basel Committee on Banking Supervision has played a leading role in legalizing many of these developments and has been able to contribute significantly to establishing a common framework for banking supervision, The central role in the various countries of the world is based on coordination between the various regulatory authorities and thinking about finding mechanisms to confront the risks faced by banks, recognizing the importance of the banking sector in the stability of domestic and international banking systems or the danger of this sector in the emergence of F

The research aims to Measuring the auditors' commitment with the analytical procedures of the economic units of the research sample in carrying out their professional duties and the importance of this commitment to the tax administration and the extent of their reliance on the external auditor's report and the financial statements in determining the income tax and its effect on the tax revenues.

The research depends on a main hypothesis stating that "The use of analytical procedures by the external auditor has a positive impact on the availability of confidence and credibility in the financial statements presented to the tax administration and has a positive impact on the tax revenues."

The resear

A program in Visual Basic language was designed to predict the type of radio storm that emitted from Jupiter at specific Local Time (LT) from two different Iraqi locations (Baghdad and Basra), such storms result from the Central Meridian Longitude (CML) of system ??? for Jupiter and phase of Io’s satellite (?Io). Some of these storms are related to position of Io (Io- A,B,C,D) and others are unrelated (non-Io-A,B,C,D) to its position. The input parameters for this program were user specified by determining the observer’s location (longitude), year, month and day. The output program results in form of tables provides the observer with information about the date and the LT of beginning and end of each type of emitted storm. Two Io-storm r

The problem of poverty and deprivation constitute a humanitarian tragedy and its continuation may threaten the political achievements reached by the State. Iraq, in particular, and although he is one of the very rich countries due to availability of huge economic wealth, poverty indicators are still high. In addition, the main factor in the decline in the standard of living due to the weakness of the government's performance in the delivery of public services of water, electricity and sanitation. Thus, the guide for human development has been addressed which express the achievements that the state can be achieved both on a physical level or on the human level, so in order to put appropriate strategies and policies aimed at elimin

Summary of the researchThe style of playing in basketball, represented by the performance of complex movements as a result of the rapid movement and changing positions is one of the advantages of this game, which adds beauty and excitement to this game, so it was necessary for players to use forms of mobility and complex skills mixed with precision and speed, In the attack to overcome the difficult positions defenders are trying to impose on the attacking team.Complex offensive skills in basketball are difficult skills that a player can not easily perform so they need to be specially trained to handle those situations so that the player can use them in difficult situations.The research community represented a sample of Baghdad players for t

The aim of this research is to diagnose the impact of competitive dimensions represented by quality, cost, time, flexibility on the efficiency of e-learning, The research adopted the descriptive analytical method by identifying the impact of these dimensions on the efficiency of e-learning, as well as the use of the statistical method for the purpose of eliciting results. The research concluded that there is an impact of the competitive dimensions on the efficiency of e-learning, as it has been proven that the special models for each of the research hypotheses are statistically significant and at a level of significance of 5%, and that each of these dimensions has a positive impact on the dependent variable, and the research recommended

Bathyplectes curcurlionis (Thomson) is the sole parasitoid encountered in west Baghdad parasitising larvae of alfalfa weevil Hypera postica (GylIenhal). Percent of parasitisation did not exceed 8% in 1989 and 1990 and overall rate of parasitisation was 5%. Additional reduction in percent of parasitisation caused by presence of the fungal pathogen Erynia phytonomi. High survival percent of weevil's larvae under the study conditions explains why this insect is a key pest of alfalfa. Suggestions were made to inhance the role of B. curcurtionis in controlling the weevil.