The present study reports Morchella conica Pers.1818, which belongs to the family, Morchellaceae as a new record of Iraqi macromycota based on the morphological and molecular methods. During their short and often sporadic fruiting season, this fungal species was found in mixed forest unburned areas in Branan ranges (Suliamaniya Province, Northeast Iraq). Currently, M. conica is the second Morchella species reported from Iraq. The current study aimed to introduce this new record, which is poorly studied in the Middle East. M. conica is morphologically described and phylogenetically confirmed. The relationship between this species and other species within the genus was studied using the nrDNA ITS sequences from different species and divers

The research gets its importance through the importance of the annual regulations in the taxation accounting and its efficiency  to fulfill accounting justice under the effect of  the financial changes and the truth of the activity of the taxable businesses .This through the problem of the research which is found in many objections about taxation accounting according to the annual regulations issued by the General Commission of Taxes , Their aim is to get the real benefits and to decrease the difference in opinions during the estimation to fulfill justice in distributing the burden of taxation .

The research expose many conclusions and recommendations  namely , the taxation justice fulfillment is not only in justic

This study aims at identifying the activation of the role of feminine leaders in educational decision-making in educational administrations in the Northern Borders Province in light of the Kingdom's vision 2030. It also aims to identify what educational leadership is, to study the conceptual framework of the contemporary education decision-making process, and to examine the reality of the problems of feminine leaders in educational decision-making in the educational administrations in the Northern Borders. In addition, it tries to develop a proposed vision to activate the role of feminine leaders in educational decision-making in Educational Administrations in the Northern Borders Province in light of Vision 2030. To achieve the objectiv

This study aimed to evaluate the occurrence of microbial contamination in food keeping freezers in some local markets in Baghdad city/ Iraq, as well as the contamination of the hands of workers in markets, and the possibility of contamination caused by the transport of food. 30 samples of snow ice found in food keeping freezers in local markets was randomly collected, and 30 swabs from workers hands were taken from the same markets at the same time. Microbiological examination of ice samples was conducted as well as the hands of workers’swabs, and the bacteria were isolated and diagnosed through microbiological and biochemical tests followed. Microbial test results showed some isolates of bacteria in ice samples obtained from food keep

The placenta is an organ between the mother and fetus necessary for fetal growth and development. Gestational diabetes mellitus (DM) is the most frequent metabolic condition detected during pregnancy. It is characterized as hyperglycemia of various severity with onset or first detection during pregnancy that does not clearly describe any form of preexisting diabetes. Urotensin II (UII), a pluripotent vasoactive peptide, is important in developing insulin resistance. This study aimed to determine the level of Urotensin II(UII) in placenta and in the serum of diabetic and nondiabetic women. Methods The blood and placenta tissue collected from 50 ladies had been enrolled in this research ( 25 females with uncomplicated), (25 women with gestati

Ephedra alata. is a plant that widely available around the world and long used in folk medicine as a natural medication, was employed in the current work to prepare extracts rich in alkaloids and to test their cytotoxic potential. Alkaloids-rich and crude extracts of E.alata were compared to pure ephedrine medication for mitosis on Allium cepa. test system. Alkaloids and crude aqueous extracts of A. cepa root tips were examined for a total of five hours at five different concentrations compared to ephedrine standard. Mitotic index, phase index, and chromosomal aberration as part of the study. IC50 values of 35 mg/ml were found for each extract, indicating a sub-lethal influence on cell viability. (Toxic and sublethal effects are thought to

Erbil city is located in the northern Iraq with a population of over one million people. Due to water crises farmers usually use wastewater and well water for the agricultural production. In this study six stations were designed to sample waste water and three from well water to define waste water and ground water characteristics. In this study, Residual Na⁺ Carbonate, Mg⁺⁺ hazard, salinity hazard, Kelley index, %sodium, total hardness, permeability index, potential salinity, sodium adsorption ratio, and Irrigation Water Quality Index (IWQI) were determined. The order of average cation concentrations in water was Mg²⁺> Ca²⁺ > Na⁺ > K⁺. While the proportion of main

The present work introduces, external morphological study of the leafhopper Neoalitarus
fenestratus Herrich-Schäeffer (Deltocephalinae:Oposiini), particularly the male genitalia
which were dissected and illustrated.

   Calcareous nannofossils were documented from the upper part of the Cretaceous Balambo Formation in northern Iraq with the aim of determining an evidence for the Oceanic Anoxic Event. A detailed investigation of the calcareous nannofossils led to the identification of twenty-four species. Regarding these data, Discolithus litterarius (Górka, 1957) was identified at the studied interval with the age of Early Aptian.

   Early Aptian assemblages are dominated by nannoconids that drop sharply within the D. litterarius nannofossil zone, which may be related to the nannoconid crisis recorded in the Early Aptian in the other parts of the world. This event is coincided by a decrease in CaCO_3<