This work is the first study of the Curculionoidea fauna from Kurdistan region of Iraq, based on the intensive survey in different localities of Kurdistan from March 2016 to November 2017. In total, 41 species belonging to 28 genera, 21 tribes and 3 families were collected and identified, including 25 species newly recorded for the Iraqi fauna.

General distribution, collecting localities and methods, with plant association data for each species are given.

Where the accounting system in Iraq is still using many of these accounting practices according to the legal requirements to measure assets and liabilities away from the measurement that results in information representing the economic essence and represent honestly the financial situation and financial performance and future cash flows, and the needs of users of financial reports to useful accounting information adopted The International Accounting Standards Board (IASB) represents the true representation of accounting information in accordance with the concept of economic substance, which is the basis for the preparation and development of international accounting standards, and because accounting is part of the

The development of human resources training programs has an applied and important role in the preparation of human cadresin terms of capacity to absorb technical sciences and skills and scientific and practical practices at faster rates in order to bealighed with continous development. Hence the recognition of the significant role that human resources play in the economy of any country,which has stressed the interest towards the economic unity of the qualified staff that it needsin atimely manner through the ongoing training process in the era of high technology day by  day  In this regard ,the current research deal with accounting of human resources and its impact on reducing costs in the military establishment and the

This research has investigated the effect of the customer knowledge management CKM in sustainable promotion SP. The research conducted a quantitative method on a sample of employees in the Al-Furat State Company for Chemical Industries affiliated / the Ministry of Industry and Minerals in Iraq. The research’s problem presented a set of questions, one of the most important was (is there a relation and impact between the dimensions of customer knowledge management and sustainable promotion). The aim of the research is to identify the extent to which customer knowledge management activities are applied in understudy organization. This research adopted the questionnaire as a main instrument to collect information from (140) participants in

This work aimed to use effective, low-cost, available, and natural adsorbents like eggshells for removal of  hazardous organic dye result from widely number of  industries and study the influence of different eggshell particle size (75, 150) Mm.  The adsorbent was characterized by SEM, EDX, BET and FTIR . The initial pH of dye solutions  varying from 4 to 10 , the initial concentrations of methyl violet (MV) 2B range (20-80) mg/L, dosage range (0.5-10) g, contact time (30-180) min, and particles size of the adsorbent (75, 150) Mm were selected to be studied. Two adsorption isotherms models have been used to fit the experimental data. Langmuir and Freunlich models were found to more represent the experiments with high

Improving the permanent deformation resistance of asphalt pavements is a vital challenge. Nanomaterials have emerged as promising additives due to their ability to enhance the binder stiffness and elasticity. This study evaluated the influence of five nanomaterials, namely Nano-Silica (NS), Nano-Alumina (NA), Nano-Zinc (NZ), Nano-Titanium (NT), and Carbon Nanotubes (CNTs) incorporated into a base asphalt binder at varying dosages, with up to 10% for NS, NA, and NT, and up to 5% for NZ and CNT. Fifteen modified binders were assessed using the Multiple Stress Creep Recovery (MSCR) test to obtain non-recoverable creep compliance (Jnr), while the corresponding hot mix asphalt samples underwent repeated load testing and rut depth predict

الهدف من الدراسة هو معرفة أثر استراتيجيات التفكير البصري (VTS) على تحصيل طلاب الكلية في مهارات الاتصال باللغة الإنكليزية. ولتحقيق هدف الدراسة تم استخدام التصميم البعدي التجريبي. وتمثلت العينة بـ (70) من طلاب المرحلة الثانية بقسم اللغة الإنجليزية بكلية التربية. وقد تم اختيارهم عشوائياً وتقسيمهم إلى مجموعتين: المجموعة التجريبية والضابطة (35) طالباً في كل مجموعة. ولتحقيق هدف الدراسة تم بناء اختبار تحصيلي لمهارا

The Mediating Role of Cobit 2019 in Managing the Relationship Between Qualitative Characteristics of Accounting Information and Information Asymmetry

Reading roles as the third skill in the range of English as a Foreign Language (EFL) learning. Although the capability of reading in both academic and non-academic texts is assessed on standardized tests, few of oral interpretation of written language excludes images from estimating literary knowledge. This paper highlights strategies of reading comprehension and visual literacy. It aims to investigate either textual or visual reading in EFL can make an impact on students' comprehension. The effective use of visuals changes instructing reading comprehension recently.The imagery-text model can affect developing reading comprehension and enhancing intellectual thinking. The study hypothesizes that there is no relationship between reading and