Spergularia iraqensis sp. nov. is described as a new species from Iraq. This species has been collected from Diyala Province in the central east of Iraq; it is closely related to Spergularia rubra (L.) J. Presl & C. Presl, 1819 and Spergularia bocconei (Scheele) Graebn., 1919.
The distinguishing of the morphological characteristics of the new species alongside the two similar species are discussed with photographs, and an identification key is given for Spergularia iraqensis and other closely related species.

We consider the outflow of water from the peak of a triangular ridge into a channel of finite depth. Solutions are computed for different flow rates and bottom angles. A numerical method is used to compute the flow from the source for small values of flow rate and it is found that there is a maximum flow rate beyond which steady solutions do not seem to exist. Limiting flows are computed for each geometrical configuration. One application of this work is as a model of saline water being returned to the ocean after desalination. References Craya, A. ''Theoretical research on the flow of nonhomogeneous fluids''. La Houille Blanche, (1):22–55, 1949. doi:10.1051/lhb/1949017 Dun, C. R. and Hocking, G. C. ''Withdrawal of fluid through

The aim of this research is to benefit from recycl the aircraft waste oils which is discarded in sewage network, to be used in preparation of greases for industrial purposes and to reduce the environmental pollution. In this research synthetic greases were prepared with special specifications by mixing the waste oils after treating with (silica gel as adsorbent agent, and filtration to precipitate impurities then heated to 110 C? to get rid of water) bentonite produced in Iraq which is available and cheap with existence of high density polyethylene at specific conditions of ( heating and mixing) . The best weight proportion were reached, then paraffin wax and additives were added to improve the properties of grease and give the

Polyvinyl alcohol, (PVA) was prepared using polyvinyl acetate emulsion (manufactured by Al-Jihad factory,
That-Al-Sawary Company) as a local raw material. In this investigation, polyvinyl acetate emulsion was converted to
solid form by coagulation the polymer from its emulsion using sodium sulphate salt as coagulant aid, then alcoholyzed
the solid polyvinyl acetate in methanol using sodium hydroxide as catalyst, polyvinyl alcohol produced by this method is
a dry, white to yellow powder.
Three affecting variables on the degree of hydrolysis of PVA were studied, these variable are Catalyst to
polymer weight ratio in the range of 0.01 – 0.06, reaction time in the range of 20 – 90 min, and reaction temperature in
the

The ability of pulverized walnut-shell to remove oil from aqueous solutions has been studied. It involves two-phase process which consists of using walnut-shell as a filtering bed for the accumulation and adsorption of oil onto its surface. Up to 96% oil removal from synthetic wastewater samples was achieved while tests results showed that 75% of oil can be removed from the actual wastewater discharged from Al- Duara refinery in the south of Baghdad.

    The family Pholcidae represented by the species Artema doriae )Thorell, 1881) is recorded in Iraq for the first time.So far, 23 families of spiders have been recorded in Iraq.

     In this paper, we add a new family and a description of a species belonging to this family in the checklist of Iraqi spider fauna.

            High-intensity laser-produced plasma has been extensively investigated in many studies. In this demonstration, a new spectral range was observed in the resulted spectra from the laser-plasma interaction, which opens up new discussions for new light source generation. Moreover, the characterizations of plasma have been improved through the interaction process of laser-plasma. Three types of laser were incorporated in the measurements, continuous-wave CW He-Ne laser, CW diode green laser, pulse Nd: YAG laser. As the plasma system, DC glow discharge plasma under the vacuum chamber was considered in this research. The plasma spectral peaks were evaluated, where they refer to Nitrogen gas. The results indicated that the

           The purpose of this research is to explain the effect of the dropping of three zeroes from Iraqi dinar on the basic role of the dinar and derivative and dynamic in transaction of Iraqi economic. the importance of this research comes from the effect of this operation on the evaluation of the exchange between the individuals of Iraqi society and the other between the Iraqi individuals and the foreign whom use the Iraqi dinar as a tool for exchange also the effect of the operation on the reserves of the Iraqi dinar the results of this research are as the following:-

1-the operation of dropping of zeroes must be associated with increase of the sharing of economic sectors wi

During a survey on the helminthic parasites of three species of turtles in the north part of Iraq, five species of nematodes were recorded for the first time in Iraq. They were all found in the intestine. These are, Camallanus microcephalus (Dujardin, 1845) recorvered from the turtle Clemmys caspica; Spironoura japonensis (Yamaguti, 1935) from Triopyx eup¬hraticus and Angusticaecum holopterum (Rudolphi, 1819), and Tachygonetria nicollei (Seurat, 1918) from the turtle Testudo graeca. All of the localities and hosts are newly recorded in Iraq.

Purpose/objective:

1 - To explain the financial impact of the activities and areas of human resources management and the adoption of the methodology for estimating costs on the basis of conduct and statement of how to assess costs and benefits of human resource activities.

2 - Measuring  human capital, and its impact on the financial statements.

Design/methodology/approach:

 Concentrated dimensions of the research paper's lack of financial statements prepared by the organizations for information mandated human resource its components of the three (attraction - development