Petioles of nine species and four subspecies for Scutellaria L. which are growing wildly in Iraq were studied anatomically. Systmatic importance for the cross sections of those petioles were found. The winged petioles were seen in all taxa but they were different in their shapes , some of them U – shaped but they were semi ellipsoid in others , also they were different in their numbers of vascular bundles in the wings , and the shapes of central vascular bundles , so those  taxa were divided into groups .

Purpose: The purpose of the study is to compare and evaluate Earnings Management in Tunisia and Iraq.   Theoretical framework: Earnings Management is an important topic that has been studied by a significant number of researchers, as well as those who are interested in the accounting profession. Earnings Management has gotten a lot of attention from academics, professionals, and other interested parties in recent years (e.g. Kliestik et al., 2020; Rahman et al., 2021; Gamra &Ellouze, 2021)   Design/methodology/approach: The sample includes ten banks listed on the Bourse of Tunisia and Iraq Stock Exchanges for the year 2017. We have used a model of Kothari et al., (2005) as a tool to measure Earnings Management in both mark

The purpose of this study was to investigate the bacterial etiology of urinary tract infections microbiologic properties of Escherichia coli isolated from urinary tract infection patients against nine amoxicillin antibiotic. E.coli isolates were collected from patients samples suffering from urinary tract infection, based on biochemical tests of Epi 20 system .Nine Amoxicillin antibiotics were selected (some vials and other are capsules) which manufactured in different countries were bought from local pharmacies in Baghdad, for the purpose of knowing the inhibitory activity of these antibiotics on E.coli one of the main microorganisms to cause urinary tract infection, the antibiotics were prepared in a concentration of 100mg/ml and their

Millions of pilgrims and visitors from numerous parts of the world flock to Karbala (one of the most prominent ideological and religious places in central Iraq) each year to visit the holy shrines in Karbala due to their sanctity. Many improvements have been made to the Two Holy Shrines (THS), the Shrines of Imam Husayn and Imam Abbas, and the area between them (ATHS), due to the high temperatures in this region and to improve pedestrian thermal comfort. Studies on improving outdoor thermal comfort in Karbala are scarce. Hence, this research aims to look into historical and current architectural changes and how they affect thermal comfort. On the hottest summer day, the ENVI-met software program was used to simulate the building des

The lower Cretaceous sandstones of Zubair and Nahr Umr formations are the main producing reservoirs in Subba oilfield in southern Iraq. Key differences in their petrophysical and depositional attributes exist affecting their reservoir characteristics. The evaluation of well logs and core porosity-permeability data show better reservoir properties in Nahr Formation. The Litho-saturation logs indicate greater thickness of oil-saturated reservoir units for Nahr Unr Formation associated with lower values of shale volume, and higher values of effective porosity. In addition, higher values of permeability for Nahr Umr Formation is suggested by applying porosity-irreducible water saturation cross plot. The reducing reservoir quality of Zub

Introduction: Diabetic foot infections are one of the most severe complications of diabetes. This study was aimed to determine the common bacterial isolates of diabetic foot infections and the in vitro antibiotic susceptibility then treatment.
Methods: A swab was taken from the foot ulcer, and the aerobic bacteria were isolated and identified by cultural, microscopic and biochemical test, then by api-20E system. After that their antibiotic susceptibility pattern was determined. Then local and systemic treatment was used to treat the diabetic foot patients.
Results: Bacterial isolates belonging to twelve species were obtained from diabetic foot patients. Gram (-) bacteria were the predominant pathogens in the diabetic foot infection

In this research, the electrical characteristics of glow discharge plasma were studied. Glow discharge plasma generated in a home-made DC magnetron sputtering system, and a DC-power supply of high voltage as input to the discharge electrodes were both utilized. The distance between two electrodes is 4cm. The gas used to produce plasma is argon gas which flows inside the chamber at a rate of 40 sccm. The influence of work function for different target materials (gold, copper, and silver), - 5cm in diameter and around 1mm thickness - different working pressures, and different applied voltages on electrical characteristics (discharge current, discharge potential, and Paschen’s curve) were studied. The results showed that the discharge cur

      Storing, transferring, and processing high-dimensional electroencephalogram (EGG) signals is a critical challenge. The goal of EEG compression is to remove redundant data in EEG signals. Medical signals like EEG must be of high quality for medical diagnosis. This paper uses a compression system with near-zero Mean Squared Error (MSE) based on Discrete Cosine Transform (DCT) and double shift coding for fast and efficient EEG data compression. This paper investigates and compares the use or non-use of delta modulation, which is applied to the transformed and quantized input signal. Double shift coding is applied after mapping the output to positive as a final step. The system performance is tested using EEG data files from the C

Multiphase flow is a very common phenomenon in oil wells. Several correlation models, either analytical or experimental, have been investigated by various studies to investigate this phenomenon. However, no single correlation model was found to produce good results in all flow conditions. 14 models available on the Prosper software were selected for the purpose of calculating the pressure gradient inside wells within a range of different flow conditions. The pressure gradient was calculated using Prosper software, then compared with the measured gradient based on the production log test (PLT) data. This study was conducted on 31 wells from five different oil fields (Kirkuk, Jambur, Bai-Hassan, Al-Ahdab, and Rumaila). It is worth noting t

The Transformation of environments surrounding human which called (place), formed an intermediate compresser in forming awareness pictures, human knowledge, culture and thought features, and changing the systems and contexts of human societies, which led to a change the rhythm of life as a whole. So according to that the place will be encodes according to these data for psychological connotations, lead to human sense of harmony with the place in different manner format, here the search problem lies when trying to detect how Iraqi artist deliberating with the place concept, wondering how to investing place in the contemporary Iraqi drawing within its reference dimension, and showing mechanisms from comparative study for the works of two a