Most of the studies conducted in the past decades focused on the effect of interest rates and exchange rates on domestic investment under the assumption that the independent variables have the same effect on the dependent variable, but there were limited studies that investigated the unequal effects of changes in interest rates and exchange rates, both positive and negative, on domestic investment.  This study used a nonlinear autoregressive distributed lag (NARDL) model to assess the unequal effects of the real interest rate and real exchange rate variables on domestic investment in Egypt for the period 1976 - 2020.  The results revealed that positive and negative shocks for both exchange rates have unequal effects on

The study aims to explore the relationship between IFRS S1, S2, and Strategic Managerial Accounting (SMA) practices by building an applied model in an environment where these standards have not yet been implemented. The study focuses on the manufacturing sector in Iraq, as it is the sector most affected by environmental issues. The content analysis methodology was used to extract quantitative indicators from companies’ reports related to sustainability standards. The results showed that the adoption of the Sustainability disclosure Standards (SDS) requires incorporating this information into consolidated and financial disclosure reports. The results of implementing Material Flow Cost Accounting (MFCA) showed that this tool helps reclassif

Diyala River is a tributary of Tigris River, it is one of the important rivers in Iraq. It covers a total distance of 445 km (275 miles). 32600 km²is the area that drains by Diyala River between Iraqi-Iranian borders. This research aims to evaluate the water quality index WQI of Diyala River, where three stations were chosen along the river. These stations are D12 at Jalawlaa City at the beginning of Diyala River, the second station is D15 at Baaquba City at the mid distance of the river, and the third station is D17 which is the last station before the confluence of Diyala River with Tigris River at Baghdad city. Bhargava method was used in order to evaluate the water quality index for both irrigation and drink

Water pollution is an issue that can be exacerbated by drought as increased concentrations of unwanted substances are a consequence of lower water levels. Polluted water that flows into natural marshlands leads to the deposition of pollutants in the interior of the marsh. Here we present evidence that the interior of the Central Marsh (CM) in southern Iraq suffers from higher levels of pollution than areas closer to the source of water entering the marsh (the Euphrates River). A 1.7m embankment that halts the flow of the Euphrates is only infrequently breached and so the CM is effectively the terminal destination of the waters (and their associated pollutants and agricultural waste) flowing from the West of Iraq.

A range of water

أن التطور العلمي الحاصل فيما يخص المجال الرياضي أرسى آفاق جديدة لمواكبة التطور الكبير في مجا ل الألعاب والفعاليات الرياضية المختلفة ,و أن تحقيق النتائج الجيدة في فعاليات العاب القوى بشكل عام والثلاثية بشكل خاص في التدريب الرياضي يتطلب إتباع الأساليب العلمية الدقيقة والموضوعية بشكل سليم ومخطط له،فضلا عنة تطبيق نظريات ومنحى جديد لمواكبة الاتجاهات الحديثة في تحقيق النتائج الجيدة للوصول إلى المستويات العالية

Huwaiza marsh is considered the largest marsh in the southern part of Iraq. It is located between 31° and 31.75° latitude and extends over the Iraqi-Iranian border; but the largest part lies in Iraq. It is located to the east of Tigris River in Messan and Basra governorates.
In this research, the variation of some water quality parameters at different locations of Huwaiza marsh were studied to find out its efficacy in the treatment of the contamination coming from the wastewater outfall of Kahlaa brokendown sewage treatment plant which lies on the Kahlaa River. This rive is the main feeder of Huwaiza marsh. Ten water quality sampling locations were chosen in this marsh. The water samples were taken during 2009 for three months; Janu

Biodiversity, biological diversity, biological diversity, biological diversity, biological diversity, biological diversity, biological diversity (by developmental factors) environmental factors and environmental factors environmental factors and environmental factors and environmental factors Correlation between biology and the succession of geological and historical factors of living organisms and geological and historical factors to the site and what It is surrounded by natural and tourist attractions and the pursuit of scientific methods in order to advance the studies of biological diversity in the region .

This work focuses on the preparation of pure nanocrystalline SnO2 and SnO2:Cu thin films on cleaned glass substrates utilizing a sol-gel spin coating and chemical bath deposition (CBD) procedures. The primary aim of this study is to investigate the possible use of these thin films in the context of gas sensor applications. The films underwent annealing in an air environment at a temperature of 500 ^◦C for duration of 60 minutes. The thickness of the film that was deposited may be estimated to be around 300 nm. The investigation included an examination of the structural, optical, electrical, and sensing characteristics, which were explored across various preparation circumstances, specifically focusing on varied