The tourism activity is one of the pillars on which the economy of any country is based , the importance of the tourism sector is reflected in its potential to become an effective development alternative in many countries, especially Iraq ,this has a direct impact on the national economy as an important source in attracting hard currency and eliminating unemployment. Adding the Iraqi Marshlands to the list of effects makes it contribute to diversification of sources of income and stimulating rest of the economic sectors, the potentials and qualifications possessed by Iraq in the field of tourism and monuments have a significant impact on the state budget if they were exploited optimally. The research aims at identifying the contr

Background: Otitis media with effusion is characterized by accumulation of fluid in the middle ear in absence of acute inflammation and  it is the most common cause of  acquired hearing loss in children, and may  negatively affect language development failure of medical treatment of middle ear effusion frequently require myringotomy and tympanostomy tube insertion.

Objectives: To determine tympanostomy tube complications of tube in children with chronic otitis media with effusion who were treated with Shah Grommet tube insertion.

Methods: The Medical records of 162 ears of 87 children (52 male and 35 female) were reviewed respectively, the patients ages wer

The research amid to measure the extent of the Suggested procedures of the internal control in accordance with the updated COSO framework in improving the procedures for internal control work in Iraqi oil companies. As the research problem was represented in suggesting procedures for internal control according to the updated COSO framework and finding out the relationship of correlation and influence between the suggested procedures and the internal control procedures that are done in the Iraqi oil companies. The research followed the quantitative approach to handling and analysing data by designing a Questionnaire to represent the research tool for collecting data. The study population was represented in the Iraqi oil companies,

The extraction of iron from aqueous chloride media in presence of aluminum was studied at different kinds of extractants(cyclohexanone, tributyl phosphate, diethyl ketone), different values of normality (pH of the feed solution), agitation time, agitation speed, operating temperature, phase ratio (O/A), iron concentration in the feed, and extractant concentration]. The stripping of iron from organic solutions was also studied at different values of normality (pH of the strip solution) and phase ratio (A/O). Atomic absorption spectrophotometer was used to measure the concentration of iron and aluminum in the aqueous phase throughout the experiments.The best values of extraction coefficient and stripping coefficient are obtained under the

Although war of waters has existed throughout history, it has gained increasing relevance in recent decades, particularly in regions where transboundary rivers are politically contested. One of the most critical and ongoing disputes is between Iraq and Turkey over the control on the Tigris and Euphrates rivers. The study seeks to achieve three primary objectives: investigating the types of transitivity processes most frequently used in the politicians' utterances; analysing how the positive self-representation and negative other-representation are uncovered in the politicians' utterances; and exploring the similarities and differences in these linguistic tools between the two opposing sides. To achieve these objectives, the research

An experimental work has been done to study the major factors that affect the axial dispersion of some hydrocarbons during liquid-liquid miscible displacement. Kerosene and gas oil are used as displacing phase while seven liquid hydrocarbons of high purity represent the displaced phase, three of the liquids are aromatics and the rest are of paraffinic base. In conducting the experiments, two packed beds of different porosity and permeability are used as porous media.

The results showed that the displacement process is not a piston flow, breakthrough of displacing fluids are shown before one pore volume has been injected. The processes are stable with no evidence of viscous fingering.

Dispersion model as a

Information pollution is regarded as a big problem facing journalists working in the editing section, whereby journalistic materials face such pollution through their way across the editing pyramid. This research is an attempt to define the concept of journalistic information pollution, and what are the causes and sources of this pollution. The research applied the descriptive research method to achieve its objectives. A questionnaire was used to collect data. The findings indicate that journalists are aware of the existence of information pollution in journalism, and this pollution has its causes and resources.

The research aims to assess the local accounting procedures related in one of developments that have taken place, and largely on the structure of the Iraqi economic activity. But a partnership between the (public and private sector), or one of the types of joint arrangements, and through the use of the analytical method and extrapolate the reality of the accounting treatments in Company research sample. Research found to a number of conclusions that the unified accounting system applied in the economic units that deal with contracting joint arrangements formula suffers from obvious shortcomings, and reflected the common arrangements suffer from obvious shortcomings. and reflected on the quality of financial reporting, and the urgent need

The degree of the woman’s satisfaction on clothing depends, to a large extent, on the body measurements. If clothing is very wide, it shows her enormous and if it is too tight it may draw attention to the defects of the body. It may also lead to the compatibility or incompatibility of clothing with fashion. Whatever the quality of the garment in terms of sewing and design, the costume which is not suitable for body size may affect the physical style negatively and may give the wearer an improper look. Clothing was carried out without measurements and did not use models (templates). The method of preparation affected the overall appearance because it often did not fit the shape of the body completely. Therefore, people thought in many w