The present paper includes a study of color variation in Iraqi Collared dove Streptopelia decaocto. Three different populations have been recognized: the southern population which belongs to the Indian race, the northern population to the Eurasian race; the dark and light color variation occurs in the Baghdad population because of hybridisation between the two races, found infected with two cestodes,  Raillietina echinobothrida found  in most of our specimens, while the dark face found beside R. echinobothrida infected with Idiogenes sp. getting it probably from vertebrate sources. We believe that most of the Baghdad population was intermediate between north and south races.

Accounting changes have taken place in either the local or international level has led to more disclosure from companies, and that many of the economic units in order to attract investors to negotiate on its shares price in the stock market require amendments with respect to the information disclosed, Thus, the objective of this research is to analyze whether companies were research sample disclose contingent assets and liabilities and provisions in their annual financial reports with what brought him International Accounting Standards. It has been used descriptive analysis of annual financial reports for a sample of (50) listed company on the Iraq Stock Exchange were identified companies that disclose contingent assets and liabi

Let R be a Г-ring, and σ, τ be two automorphisms of R. An additive mapping d from a Γ-ring R into itself is called a (σ,τ)-derivation on R if d(aαb) = d(a)α σ(b) + τ(a)αd(b), holds for all a,b ∈R and α∈Γ. d is called strong commutativity preserving (SCP) on R if [d(a), d(b)]_α = [a,b]_α^(σ,τ) holds for all a,b∈R and α∈Γ. In this paper, we investigate the commutativity of R by the strong commutativity preserving (σ,τ)-derivation d satisfied some properties, when R is prime and semi prime Г-ring.

           Titanium dioxide nanoparticles (TiO₂ NPs) are generally used in different types of applications such as the industry of plastics, paper industry, paints, toothpaste, cosmetics, sunscreens, and in various lifestyles, because of the vast range of applications and our daily exposure to these nanoparticles and a lack of information on animal and human health this study was designed to reveal dose and time-dependent effects of TiO₂-NPs on the thyroid gland and kidney functions in male rats.

For this study 54, Sprague-Dawley albino adult male rats were classified into three main groups each of 18 rats treated for a particular duration (1,2, and 4) weeks respectively. Each group was subdivided i

Oil from Brassca campestris (local variety) was extracted with hexane using Soxhlet. The extracted oil was characterized and its antimicrobial activity was determined as well. The content of extracted oil was 40% with 0.5% of volatile oil .Oil was immiscible with polar solvent such as ethanol, acetone and water, while it was easily miscible with chloroform due to its hydrophobicity. The result of organoleptic tests revealed that the oil is clear yellow in color and odorless with acceptable taste. The oil was stable at 4 -25 C? for a month. Refractive index (RI) of oil was 1.4723 with density of 0.914, [both at 4-25 C?]. Boiling point 386 C?. Infra red spectroscopy (IR) indicated the presence of different chemical groups (C=C

Discretionary Punishment, Public Regulation, Interest

This research aims to identify the role that forensic accounting plays on the transparency and quality of the financial statements in trade bank of Iraq and the Gulf Commercial Bank in Babylon. This research came to address the problem that most financial institutions suffer from, which is represented by the lack of transparency and the quality of the financial statements issued in a manner. Annual also the manipulation and fraud in the financial data, which causes a big gap between that institutions and organizational stakeholders. According to the implementation of the research hypothesis and the objectives of the research, a questionnaire was prepared consisting of three axes, the first axis dealing with the demographic distri

Abstract

The study aims to identify the common fears of preschool children and their relationship to the approaches to parental treatment in South Al Batinah Governorate from their mother’s point of view. Total of (466) mothers were selected as the study sample. The researcher used the scale of common fear and the scale of parental treatment approaches. The results of the study have shown that the most common fear among the study sample was (the fear of darkness) in the first level with a rate of 75.03%, and in the second level came the item (my child is afraid to sleep alone) by 72.74%, in the third level came to the item (fear of seeing insects) with a rate of 67.59%, and the last one was (the fear of rain) w

Background: Periodontium mainly exposed to injury by trauma or pathologic diseases, Aloe vera is a plant has many basic ingredients in its extracted gel that acts as wound healing accelerator in addition to that it's safe, and economical and without recordable of side effect. This study aimed is to evaluate the effect of topical application of Aloe vera on expression of syndecan -1 by periodontium tissue. Materials and methods: Thirty six male Albino rats were subjected for periodontium defect by electric scaler on the distal sides of both lower anterior teeth. The animals divided into two groups; control group (without treatment) and the experimental group treated with 1µLAloe vera gel/normal saline. Periodontal healing was examined at