Based on collections made during March to September 2012. A totals of 58 species belong to 33 genera were identified from extra north to extra south of Erbil governorate, among them 30 species are registered as a new record to flora of Iraq. Most attention was paid to the most common and abundant lichens that present almost in most locations, which were Collema cristatum, Diploschistes scruposus, Lecanora dispersa, Lecanora murales, Pertusaria flavicunda, Placidium lacinulatum, Thelomma californicum and Verrucaria Maura.

The public procurement crisis in Iraq plays a fundamental role in the delay in the implementation of construction projects at different stages of project bidding (pre, during, and after). The procurement system of any country plays an important role in economic growth and revival. The paper aims to use the fuzzy logic inference model to predict the impact of the public procurement crisis (relative importance index and Likert scale) was carried out at the beginning to determine the most important parameters that affect construction projects, the fuzzy analytical hierarchy process (FAHP) to set up, and finally, the fuzzy decision maker's (FDM) verification of the parameter for comparison with reality. Sixty-five

The central marshes are one of the most important wetlands/ecosystems in the southern area of Iraq. This study evaluates the bed soil's mechanical, physical, and chemical properties at certain southern Iraqi central marshes sites. This was conducted to investigate their types and suitability for enhancing the agricultural reality of most field crops and for construction purposes. Soil samples were collected from 15 sites at 10-100 cm depth. Hence, numerous parameters were determined: index properties, unconfined compressive strength, direct shear strength, consolidation, texture, and sieve analysis, water content, specific gravity, dry density, permeability, pH, total soluble salts (TSS), organic materials (OM) and total

Continuous conflict between Parisian and Ottoman states the results that Iraq became as
aground for their battles which leads to their own interests in Iraq which are shape their
strategy. The conflict continues for long time. In spite of, they signed many treatments and
protocols between the two sides, as Arzarom treaty , the first and the second, Tahran protocols
, and Astana protocol. This conflict, no sides of them to dose any part of their land, but these
treaties leaded to a big loss to Iraq ,which lost parts of it's land and water area in Ahwaz and
shatt AL-Arab, so, Iraq became as a smoth target for their interests, and lost its
sovereignty,and lost self-govern of the country country . so the research conclud

Objective of the study was to rate and analyze the physical fitness of female students from Iraq and Russia to find similarities, differences and regularities. Sampled for the study were 44 female non-sporting students: 20 students from Pedagogical University in Bagdad; and 24 students from Russian State University of Physical Education, Sport, Youth and Tourism in Moscow. The study was designed to obtain the joints flexibility, coordination, speed-strength and static endurance rates. The Iraqi students were tested with higher coordination abilities than their Russian peers, whilst the latter were ranked higher in the speed-strength, shoulder joints and spine flexibility tests, albeit lower than their Iraqi peers in the hip flexibility test

The issue of liquidity, profitability, and money employment, and capital fullness is one of the most important issues that gained high consideration by other authors and researchers in their attempts to find out the real relationship and how can balance be achieved, which is the main goal of each deposits.

For the sake of comprising the study variables, the research has formed the problem of the study which refers to the bank capability to enlarge profits without dissipation in liquidity   of the bank which will negatively reflect on the bank's fame as well as the customers' trust. For all these matters, the researcher has proposed a set of aims, the important of which is the estimation of the bank profitability; liquid

The research aims to measure the impact of the quality of the audit on the Earnings Quality, for a sample of private joint stock companies listed on the Iraq Stock Exchange, as the research sample included (14) private and listed joint stock companies in issuing their financial statements for the period from (2010-2018), as well as companies The audit offices in charge of auditing these companies, which number (18) companies or an audit office, and the research relied on two main models for measurement, as the first model reflects the assumed relationship between independent variables represented in the characteristics of external audit quality and measuring the extent of its impact on the dependent variable represented in the Ea

The research aims at the identity of the accounting information and its characteristics, and then to study the possibility of using accounting information in rationalizing the decisions of capital expenditure. The study relied upon the descriptive analytical approach it is suitable to the nature of this study, the hypotheses of the study were tested by using a number of statistical methods by relying on statistical package program (SPSS), and the research concluded that the companies listed in Khartoum Stock Exchange using accounting information in the comparison between investment alternatives available and estimating the number of years required to recover of the investment cost, the challenges that cause weakness in using the