A total of 72 individuals of genus Pristina were sorted from aquatic plant, Ceratophyllum demersum L., and filamentous algae collected from three sites on Tigris River at Baghdad including: Al-Sarafiya area (S1), Al- Jadiriyah area (S2), and Al- Za´afaraniya area (S3). Four species were identified including P. longiseta, P. aequiseta, P. proboscidea and P. foreli, with percentags of 51.7 , 36.4, 1.1, and 10.5 % respectively. The first two species found in all sites , while , P. proboscidea found only in S1 and P. foreli only in S2.

This study examines the impact of Digital Transformation (DT) on the Financial Reporting Quality (FRQ), taking into account the moderating role of the Trust Services Framework (TSF), in the context of rapid developments in the digital business environment and the resulting challenges and opportunities for accounting and financial systems. To achieve the study objectives, a descriptive–analytical approach was adopted, and a questionnaire was used as the primary data collection instrument. The study sample comprised 87 professionals working in accounting and financial functions. DT was measured through four dimensions: cloud computing, automation, data analytics, and systems integration. FRQ was assessed using the dimensions of accuracy and

The dividends is one of difficult and important decisions taken by the administration in the economic units, because this decision has a direct impact on the investor and economic unit, so the main objective of any investor is achieve earnings, as well as information borne by dividends about the earnings quality of the economic unit and the level and efficiency of management to achieving earnings.

The research aims at explaining the effect of the dividends policy on the earnings quality in the companies listed in the Iraq Stock Exchange. The Miller model was used to measu

The present study is considered the first on this sector of the Tigris River after 2003. It is designed for two aims, the first is to demonstrate the seasonal variations in physicochemical parameters of Tharthar-Tigris Canal and Tigris River; the second is to explain the possible effects of canal on some environmental properties in the Tigris River. Water samples were being collected monthly. Six sampling sites were selected, two on Tharthar Canal and four along the Tigris River, one before the confluence as a control site and the others downstream the confluence with the canal. For a period from January to December 2020, nineteen physicochemical parameters were investigated including air and water temperature, turbidity, electrical cond

While many educators are highly focused on state test, it is important to consider that
over the course of a year, instructors can build in many opportunities to assess how learners
are learning. Therefore, assessment techniques are considered a good method to get benefit
for both instructors and learners in the process of teaching and learning. The sample consists
of 27 learners who participated in TOEFL training course in the Development and Continuous
Education Centre. Validity and reliability were verified.
To fulfill the aims and verify the hypothesis which reads as follows” It is hypothesized
that the TOEFL learners' scores will not be increased after TOEFL course training.” T-test
for two dependent samp

This study was conducted on species composition, morphology, ecological characteristics, biotope distribution, ecological groups, biodiversity indicators and zoogeography of leeches and gastropods distributed in the lower Ak-Buura River. According to the results, it was found that 7 species of leeches belonging to 4 families and 6 genera and 10 species of fresh-water gastropods belonging to 3 families and 6 genera live in the lower Ak-Buura River. In the river, it was observed that leeches are mainly distributed in muddy biotopes, and gastropods are widespread in muddy, stony and sandy biotopes with a lot of plants. Biodiversity indices of leeches and gastropods in the Ak-Buura River were analyzed using the Shannon index. As a result, it