Al-Chibayish Marsh (CM)  is considered as the major part of Central Marshes area of this marsh is 1050 Km². The water quality of these marshes is suffering from salt accumulation due to intensive dam construction, limited supply of water from sources,  climate change impacts, and the absence of outlet flow from these marshes, specifically at low flow periods. So, the current research aims to assess and improve these marshes' hydraulic behavior and water quality and define the best location for outlet drains.  Field measurements and laboratory tests were conducted for two periods (November 2020 and February 2021) to define the (TDS) concentrations at nine different locations. Samples were also examined for water's phy

The study aims to investigate the relationship between the gender diversity of board director, the accounting conservatism and firm value in Iraqi firms. The sample was represented by 30 Iraqi firms listed on the Iraqi market over the period 2017. The research was based on the main hypothesis that gender diversity has a positive relationship with conservatism and firm value, that conservatism as an intermediate variable will enhance the positive relationship between gender diversity and firm value. The study reached results that support the research hypotheses. The appointment of females to the board helps improve the provision of conservative accounting information and avoids overstate when reporting earnings. Based on these res

Researchers need to understand the differences between parametric and nonparametric regression models and how they work with available information about the relationship between response and explanatory variables and the distribution of random errors. This paper proposes a new nonparametric regression function for the kernel and employs it with the Nadaraya-Watson kernel estimator method and the Gaussian kernel function. The proposed kernel function (AMS) is then compared to the Gaussian kernel and the traditional parametric method, the ordinary least squares method (OLS). The objective of this study is to examine the effectiveness of nonparametric regression and identify the best-performing model when employing the Nadaraya-Watson

Turkey Consider Tigris and Euphrates rivers as a national rivers, and not an a International rivers, so that . It insists on its absolute sovereignty on that resources. The block ( levee ) which Turkey established should not create International problems.

The All International agreements and laws in this sect warrant the rights of all the states that located in river stream to use it without any consider to the regional absolute right.

During the 1980s, Turkey construct water projects, started with GAP, project which is one of the greatest project in the world, in spite of the plane of construct of the keep an levee on the Euphrates was pre of that project. The

In this paper, we describe the cases of marriage and divorce in the city of Baghdad on both sides of Rusafa and Karkh, we collected the data in this research from the Supreme Judicial Council and used the cubic spline interpolation method to estimate the function that passing through given points as well as the extrapolation method which was applied for estimating the cases of marriage and divorce for the next year and comparison between Rusafa and Karkh by using the MATLAB program.

Language is essential for politics, for producing, disseminating, engaging with, and reacting to political discourse. The pragmatics of political speeches is crucial to the development of effective political communication tactics. Thus, speech is situated at the intersection of rhetoric, linguistics, and politics. In communication, intent is a pragmatic factor that plays a crucial role at the time of the communication process. Speech is of paramount importance to the social and political domains. Through the use of concepts and the relationship between language and politics, the study analyzes the function of language in communication and interpretation of intentions. The study of the relationships between language and the situations in whi

The importance of the heritage of the Iraqi heavy symbolism and connotations where contacted habits rights and beliefs from antiquity to the present, in addition to being represented with data aesthetic it is an expression philosophical concepts associated implications incentives cultural aesthetic of the content of the intellectual including contents of semantics and symbols and the dimensions of the meanings Sayings , to turn form a legacy popularly moving window to communicate worth studying its details and search function on the character and identity and origins . Where have emerged in recent years, a phenomenon characterized by inventing new designs by modernist styles that have entered into technical system design and effectivenes

This research deals with the risks of non-compliance and its impact on the profitability of Islamic banks. Research variables were measured and analyzed as the risk of non-compliance as an independent variableand profitability as a dependent variable. The profitability was measured by three indicators ((rate of return on assets, rate of return on equity and rate of return on Total deposits)) The results of the research showed a significant relationship between the risk of non-compliance and the rate of return on assets and rate of return on total deposits, while there was no relationship between the risk of non-compliance and rate of return on ownership. The research recommended that the senior management of the Islamic Investment Bank s