This study is attempts to build a phylogenetic between nine Iraqi barley
genotypes based on ISSR-PCR analysis by determine the level of genetic similarity
among them. Nine issr primers used in this study produced 41 bands across nine
studied varieties. Of these bands, 28 bands were polymorphic and the remaining
monomorphic bands were 13. The average polymorphic rate was 70.5% ranged
between 25%-100% , and average of polymorphic bands /primer was 4.5.The size
of the amplified bands ranged 140-1600 bp. It was generated a 5 unique bands in
this study, these bands can be used as a DNA profiling of all studied genotypes. The
results were showed Genetic distances ranged between (0.0854-0.9897) among
barley varieties.

This study aims to demonstrate the role of artificial intelligence and metaverse techniques, mainly logistical Regression, in reducing earnings management in Iraqi private banks. Synthetic intelligence approaches have shown the capability to detect irregularities in financial statements and mitigate the practice of earnings management. In contrast, many privately owned banks in Iraq historically relied on manual processes involving pen and paper for recording and posting financial information in their accounting records. However, the banking sector in Iraq has undergone technological advancements, leading to the Automation of most banking operations. Conventional audit techniques have become outdated due to factors such as the accuracy of d

Water scarcity is one of the most important problems facing humanity in various fields such as economics, industry, agriculture, and tourism. This may push people to use low-quality water like industrial-wastewater. The application of some chemical compounds to get rid of heavy metals such as cadmium is an environmentally harmful approach. It is well-known that heavy metals as cadmium may induce harmful problems when present in water and invade to soil, plants and food chain of a human being. In this case, man will be forced to use the low quality water in irrigation. Application of natural materials instead of chemicals to remove cadmium from polluted water is an environmental friendly approach. Attention was drawn in this research wor

The Purpose of this Research show gap between a Normal Cost System and Resource consumption Accounting Applied in AL-Rafidin Bank.

The Research explores that, how the idle capacity can be determined under resource consumption accounting, discuss the possibility of employing these energies. Research also viewed how costs can be separated into Committee and Attribute. Resource Consumption Accounting assists managers in pricing services or products based on what these services or products use from each Source.

This Research has been proven

       In this research, we study the classical continuous Mixed optimal control vector problem dominated by couple nonlinear elliptic PDEs. The existence theorem for the unique state vector solution of the considered couple nonlinear elliptic PDEs for a given continuous classical mixed control vector is stated and proved by applying the Minty-Browder theorem under suitable conditions.  Under suitable conditions, the existence theorem of a classical continuous mixed optimal control vector associated with the considered couple nonlinear elliptic PDEs  is stated and proved.

In this paper reliable computational methods (RCMs) based on the monomial stan-dard polynomials have been executed to solve the problem of Jeffery-Hamel flow (JHF). In addition, convenient base functions, namely Bernoulli, Euler and Laguerre polynomials, have been used to enhance the reliability of the computational methods. Using such functions turns the problem into a set of solvable nonlinear algebraic system that MathematicaⓇ12 can solve. The JHF problem has been solved with the help of Improved Reliable Computational Methods (I-RCMs), and a review of the methods has been given. Also, published facts are used to make comparisons. As further evidence of the accuracy and dependability of the proposed methods, the maximum error remainder

The study presents the modification of the Broyden-Flecher-Goldfarb-Shanno (BFGS) update (H-Version) based on the determinant property of inverse of Hessian matrix (second derivative of the objective function), via updating of the vector s ( the difference between the next solution and the current solution), such that the determinant of the next inverse of Hessian matrix is equal to the determinant of the current inverse of Hessian matrix at every iteration. Moreover, the sequence of inverse of Hessian matrix generated by the method would never  approach a near-singular matrix, such that the program would never break before the minimum value of the objective function is obtained. Moreover, the new modification of BFGS update (H-vers

The lower respiratory tract of sheep was studied to determine the torsion and branching of the bronchial tree. The respiratory system of ruminants and all living organisms is one of the most important organs in the body that controls the amount of gas exchange between the heart and lungs through the airways, it is clear that in sheep it consists of a narrow bronchial tube that reaches the extent of lung tissue repercussions. He used silicon, water, acid, and at room temperature, and the substance was injected with an injection gun through the trachea and was pushed gently to spread and distribute in all parts of the lungs with moderate manual pressure. The results showed that the mold shape in the lung and the bronchial branches of

The study has used Geographic Information Systems (GIS) data and Arc GIS software, to produce a new map. This map contains a spatial database of the newly constructed buildings, in the area of water resources engineering college, and using the above tool for updating contains the college in any time, also the map and browse all buildings individually or in clustered, for example, browsing geometric data,  statistical data and the plans of drawings, and make any necessary changes to these sectors immediately, or in the future, like the expansion of the study halls by constructed a new floor, or add supplements, prepare any electrical to any building, and  anything else.  The paper also, updates the old Google Earth image, f