Receive money laundering phenomenon of interest to researchers and scholars on different intellectual orientation of economic or political or other, as this process is gaining paramount importance in light of business and increase the number of banks in the province of Kurdistan of Iraq and Erbil in particular and in the presence of openness developments chaotic economic and there are no factors encourage money laundering operation because of the presence of the hidden economy and the weakness of the banking and legal measures to combat them, and on this basis there is a need to examine money laundering operation in the province of Arbil, to indicate the presence or absence of a money laundering operation in working in the provin

       In recent years, the attention of researchers has increased of semi-parametric regression models, because it is possible to integrate the parametric and non-parametric regression models in one and then form a regression model has the potential to deal with the cruse of dimensionality in non-parametric models that occurs through the increasing of explanatory variables. Involved in the analysis and then decreasing the accuracy of the estimation. As well as the privilege of this type of model with flexibility in the application field compared to the parametric models which comply with certain conditions such as knowledge of the distribution of errors or the parametric models may

The infrastructure is one of the basic components of the tourism industry in Iraq in general and in Najaf in particular, in spite of there are obstacles and problems that which are hindered the development of tourism in Iraq, some of them are related to the  tourism industry itself, some are related to the security and political situation, and some are related to poor management of tourism. However, the infrastructure is considered the cornerstone of the success of the tourism industry in Iraq and other countries, if it is available, it can be a potential indicator of success, and on the contrary, it is a hindrance to go forward. The aim of this research is to shed light on the availability of requirements for the s

Amino acids are the basic building block for peptides and proteins. They are raw materials for generating hormones, purines, pyrimidines and vitamins. Amino acids also provide the body with energy through their carbon structures. The study analyzed the amino acid in the kidneys of the albino mice embryo at 17 and 19 gestation days, using a high-performance liquid chromatography device (HPLC). Samples were obtained after removing them from the embryo and placing them in an ice bath to prevent cell lysis and acid loss. The study found 18 amino acids in the kidneys of the albino mice embryo. They are Asparagine (Asn), Glutamine (Glu), Serine (Ser), Glycine (Gly), Threonine (Thr), Histidine (His), Cysteine (Cys), Alanine (Ala), Proline

The most significant water supply, which is the basis of agriculture, industry and human and wildlife needs, is the river. In order to determine its suitability for drinking purposes, this study aims to measure the Water Quality Index (WQI) of the Tigris River in the Salah Al-Din Province (center of Tikrit), north of Baghdad. For ten (9) physio-chemical parameters, namely turbidity, total suspended sediments, PH, electrical conductivity, total dissolved solids, alkalinity, chloride, nitrogen as nitrate, sulphate, and then transported for examination to the laboratory, water samples were collected from 13 locations along the Tigris river. Using the weighted arithmetic index method, the WQI was measured and found to be 105,87 in up-stream, wh

Abstract
What the research come to:
1- The presentation of the image of the proud person in this
mortal life appeared in several styles such as (conversation)
arousing the insert once and convincing in other time,
(confirmation) in all its types، (argument) scolding with the
gradual progress of time of the discourse .Interview and
parallelism are two of these styles with the presences of the
repetition style especially in the topics that has a reference to
the theme of (pride) being implied not directly stated. The
Koran discourse varied in its reference to the theme of pride
according to the context which is mentioned directly
(eighteen times) which formed one third of the number of

    The present study was performed to detect the molecular and the phylogenetic identification of species that belonging to the genus of Moniezia Blanchard, 1891 which affected intestines of sheep in Al-Diwaniyah city, Iraq; fifty intestine samples were sought for the infestation of Moniezia spp. from the city slaughterhouse from 1 October to 30 November 2017, this tapeworm was found to infest the intestines of 13 sheep.

    For morphological identify the genus of this tapeworm, eggs from one gravid proglottid of the thirteen worms were examined, polymerase chain reaction (PCR) and the PCR-product-based sequencing were applied on 4 Moniezia tapeworms targeti

Objective: To assess mothers' knowledge and practices concerning cholera and their relationship with some
sociodemographic characteristics of those mothers.
Methodology: A sample of (100) mother was selected through a convenience sample for the period of July First
through August 31 2007 '؛
. Data were collected through interview of mothers were visiting PHC centers by using
of constructed questionnaire developed by the researcher that contains (31) item. Reliability and Validity of the
tool were determined through pilot study. A descriptive and inferential statistical approaches were used for data
analysis.
Results: The study indicated that mothers’ knowledge and practices concerning cholera were unacceptable

This research aims to identify the role that forensic accounting plays on the transparency and quality of the financial statements in trade bank of Iraq and the Gulf Commercial Bank in Babylon. This research came to address the problem that most financial institutions suffer from, which is represented by the lack of transparency and the quality of the financial statements issued in a manner. Annual also the manipulation and fraud in the financial data, which causes a big gap between that institutions and organizational stakeholders. According to the implementation of the research hypothesis and the objectives of the research, a questionnaire was prepared consisting of three axes, the first axis dealing with the demographic distri

The research aims to shed light on the possibility of measuring the intellectual capital in the Iraqi insurance company using accounting models, as well as disclosing it in the financial statements of the company, where human capital was measured using the present value factor model for discounted future revenues and the intellectual value-added factor model for measuring structural capital It was also disclosed in the financial statements based on the theory of stakeholders. The research problem lies in the fact that the Iraqi insurance company does not carry out the process of measuring and disclosing the intellectual capital while it is considered an important source for the company’s progress in the labor market recently. T