Aim: This abstract aims to highlight the critical nature of climate change as a pressing challenge facing humanity in the 21st century. It underscores the severe consequences it poses to essential facets of human existence, including water and energy resources, agricultural production, and the broader environmental systems. Method: The abstract primarily utilizes a descriptive approach to emphasize the impact of climate change on the Middle East, particularly the Arab region. It relies on a review of existing knowledge and data related to climate change and its effects on ecosystems and drought patterns. Results: The abstract outlines the direct and indirect repercussions of climate change on human life and the environment. It draws atten

The study aimed to identify the reality of the application of cost accounting system in the contracting institutions in Saudi Arabia, and the extent of the reflection of the application of this system on the effectiveness and efficiency of the general performance of these institutions. Where the research community consists of the contracting institutions operating in the Saudi Arabia, and then a suitable random sample was selected from seventy one institutions. The researchers used the historical method to track the previous studies as well as the descriptive approach to conducting the field study. The study data were analyzed by SPSS statistical program.

The results of this study conclude that there is a

Iraqi industrial units face strong competition due to many problems including1- high production costs2- weak interest in studying the market3- lack of government support for their products4- dumping the market with imported products with specifications and a competitive price as well as adopting the traditional cost system in calculating costs that do not provide appropriate information for pricing decisions Which requires studying and analyzing these problems and dealing with them by adopting modern technologies so that they can compete, so the research aims to show the knowledge bases of technology Activity- Based Costing, with an indication of the role of technology Activity- Based Costing in rationalizing the tax In, and the

That the possibility of imposing a tax on electronic commerce is increasing interest in it by governments in developed and developing countries alike, and there is interest in a logical by governments and bodies of taxation, in particular in developing countries erosion potential tax in the tax base resulting from the adoption of e-commerce if not mutation rules and tax legislation, local and international to take into account this important economic developments and how to keep up, said the combination of the taxation system is the only way to increase revenue needed to finance government spending on goods and services needed by society.

The most important conclusions reached by the rese

     2-amino-5-mercapto-1,3,4-thiadiazole [I] were prepared by the cyclization of thiosemecarbazide with carbon disulphide and anhydrous  sodium carbonate in ethanol as a solvent. The reaction of compound [I] with alkyl halides yielded 2- amino-5-thioalkyl-1,3,4- thiadiazole [II] and [III] . Compound [II] and [III] were reacted with different aromatic aldehydes to yieled 2-[(substituted benzyliden ) amino] -5- thioalkyl-1,3,4- thiadiazole [IV]a-c , [V]a-d and [VI]a-d .  Schiff ,s bases [IV]a-c , [V]a-d and [VI]a-d  were found to react with  2mercapto benzoic acid in the triethyl amine to give 3-[ 5-( alkylthio) -1,3,4- thiadiazol-2-yl] 2,3- dihydro- 2- (aryl) benzo [e] [1,3] thiazine -4-one [VII]a-

The culture of the daily necessities of life of the individual in any society, whether advanced or simple, and the concept of multiple aspects of culture, including what is culture and education there holds that art is culture, and there are those who are classified according to human societies .. Some also go to it is not related to the study and learning .. And has been Iraq as a symbol of Arab culture, but they declined because of what passed by political crises and social in its modern history, and aims Current search to study culture psychological, political and social among the students of the university after the U.S. occupation of Iraq, the researcher prepared a questionnaire and after hold the appropriate statistical met

The [2-aminobenzothiazole]was reacted with [2,4,6 triyhydroxy-acetophenon monohydrate] to give a new ligand [2-N-2,4,6-trihydroxyacetophenonyliden benzothiazole] [H3L]. This ligand was reacted with metal ions ( CoII, NiII,CuII and ZnII) in methanol as solvent with ( 1:2 ) metal : ligand ratio to give a series of new complexes with general formula [ M(H2L)2],(where:M= CoII, NiII ,CuIIand, ZnII).All compounds were characterized by spectroscopic methods ( I.R , U.V – vis,HPLC) atomic absorption, along with chloride content and conductivity measurements. According to the data of these measurements we suggested a tetrahedral

   Two tetradentate ligands type (N₂O₂) and their complexes with Co^II, Ni^II and Zn^II ions were synthesized via two steps; in the first, the precursors W1 and W2 were synthesized from the reaction of  2,6-diamine pyridine or 2,4-diamine tolylene with 2,5-hexanedione respectively in a 2:1 mole ratio. In the second step the ligands [H₂L¹] and [H₂L²] were prepared from the reaction of the two precursor’s with 2-hydroxy-1-naphthaldehyde in 1:2 mole ratio. Metal complexes were synthesized by the reaction of the ligands with equivalent amounts of the metal chloride. The prepared compounds were characterized with the

Azo dye ligand was produced by coupling the diazonium salt of 4aminoantipyrine with 2, 4-dimethylphenol. The structure of 1 azo compound was someone by elemental analyses, HNMR, FT-IR and UV-Vis spectroscopic mechanics. Metal complexes of nickel (II) and copper (II) have been performed and depicted. The formation of complexes has been identified by using flame atomic absorption, (C.H.N) Analysis, FT-IR and UV-Vis spectral process as well as, conductivity and magnetic properties quantifications. The nature of the complexes formed were studied succeed the mole ratio and continuous variation methods, Beer's law followed over a concentration 4 4 scope (1×10- - 3×10- M). High molar absorbtivity of the complex solutions were observed. Analytica

The protective effects of red cabbage and garlic extracts against liver, kidney and thyroid gland  damage induced by fumonisin B1 (FB1) in male mice were studied. Sixty mice divided in to six groups. Group one are the healthy mice, Group two are mice that received a daily oral dose of only FB-1 (100 µg/kg.b.w) for 1 month, Group three: are mice that received   red cabbage extract (500 mg/kg.bw) plus FB1, Group four: are mice that received  red cabbage extracts, Group five: are mice that received  garlic extract (500mg/kg.bw) plus FB1, group 6:are mice that received only garlic extract. After finishing   the experiments, samples of blood  were used for biochemical examination. The results indicated