The present investigation is concerned primarily with sorting and identification of subfamily Tubificinae from River Tigris and some water surface in Baghdad /Iraq . For this purpose six study sites were chosen, including a Al- Kadhemyia drainage canal, North Baghdad; three sites on the shore of River Tigris; in addition to site in Al-Jaish canal , East Baghdad, finally the sixth site was from pond in Al-Zawra'a park , within the center of Baghdad .These sites were characterized by sediment rang from clay, silty-clay to silty with a percentage of organic matter ranged between 0.7% - 9.9% . According to water temperature, salinity and pH values, they were nearly identical in all study sites, the water temperature was ranged through the study period between 12.5 – 300 C , while electrical conductivity and salinity values were ranged beteen 733.5-1227.5 ?s ,which equivalent to 0.469-0.787 ‰ salinity. All sites were slightly alkaline ,so the pH values were ranged between 7.5-8.1. 3628 individuals were sorted from 24 samples collected from different study sites.. Twelve species were identified belonging to seven genera, including , Limnodrilus hoffmeisteri, L. claparedeianus, .L. profundicola, . L.udekemianus , L. silvani, Tubifex tubifex, Branchiura sowerbyi, Potamothrix. 2013 )2( ???? ????? ?????? ???? 10 982 bavaricus, , P. hammoniensis, Psammoryctide moravicus, Monopylephorus irroratus, and Rhyacodrilus coccineus. The result revealed that Al-Jaish canal and Tigris River / al-Sarafyia were considered as the richest sites according to the number of species recorded, where 8 species were recorded in each of them, but Al-Jaish canal had higher individual number of 1346 individuals , followed by Al-Kadhemyia drainage canal recorded only three species with high total individual number of 606 individual. The lowest total individual number was recorded in Tigris River / Al- Zaafaranyia of 326 individual. L. hoffmeisteri, records higher individuals number of 1870 individual , followed by B. sowerbyi which records 946 individual. Both species recorded highest percentage occurance of 100% followed by 79.16% recorded by L. profundicola. High densities of Tubificinae were recorded during all study period. The highest density was during March-April, reached between 2109 -534.9 ind/m2 in Tigris River sites , 7270.5 ind/m2 in Al-Jaish canal and 2419.8 ind/m2 in Al-Zawra'a pond. The .results of relative abundance revealed that L. hoffmeisteri was the dominant species in site Tigris River/Al- Jaderyia, and abundant in other study sites. B. sowerbyi was abundant in all study sites, while other species were recorded between few to rare species except L. udekemianus which was abundant in site Al-Jaish canal, and T. tubifex in site Tigris River / Al- Zaafaranyia.
In order to achieve overall balance in the economy to be achieved in different markets and at one time (market commodity, monetary and labor market and the balance of payments and public budget), did not provide yet a model from which to determine the overall balance in the economy and the difficulty of finding the inter-relationship between all these markets and put them applied in the form of allowing the identification of balance in all markets at once.
One of the best models that have dealt with this subject is a model 
 (LM-BP-IS), who teaches balance in the commodity market and money market and balance of payments and the importance of this issue This research tries to shed light on the reality 
The present paper aims at finding out the Variance Ratio of Trips Set Out by Scholars of Both Marrouzzeen and Baihaq .The researcher has come up with conclusion including certain findings ,one of which is that the trip is considered an essential base with high effectiveness since the old times and has been evolved .This means that the trip has been the main source of knowledge and sciences from the scholars directly .This had driven the scholars of both Baihaq and Marrouz cities .It has been noticed , though this paper, that the number of the Marrouz scholars who visited was less than those of Baihaq . The researcher has focused on their meetings or conferences and investigated what has been going on in such meetin
... Show MoreAbstract: The study aimed to investigate the effect of oral administration of hot aqueous extract of beetle cocoon Larinus maculatus Faldermann, in a two doses 50 and100mg/Kg/B.wt for 3 and 6 weeks respectively on the levels of serum glucose, weight of body, and lipid profile in male mice Mus musculus. The results revealed that there was a significant (p<0.05) decrease in serum glucose level was dose and period dependent. Weight of body also reduced significantly (p<0.05) with doses and period dependent. The lipid profile level significantly (p<0.05) decreased in dose and period’s manner in each of Total cholesterol (TC), Triglyceride (TG), High Density Lipoprotein- (HDL), Low Density Lipoprotein (LDL), and Very Low Density Lipoprotei
... Show MoreThe present paper aims at finding out the Variance Ratio of Trips Set Out by Scholars of Both Marrouzzeen and Baihaq .The researcher has come up with conclusion including certain findings ,one of which is that the trip is considered an essential base with high effectiveness since the old times and has been evolved .This means that the trip has been the main source of knowledge and sciences from the scholars directly .This had driven the scholars of both Baihaq and Marrouz cities .It has been noticed , though this paper, that the number of the Marrouz scholars who visited was less than those of Baihaq . The researcher has focused on their meetings or conferences and investigated what has been going on in suc
... Show MoreThe current study is designed to investigate the histological and immunohistochemical characteristics of the thyroid gland in adult male Sciurus anamalus. This study found that the thyroid gland of the Caucasian squirrel is located in the neck area, below the larynx, on both sides of the trachea. It has two lobes (right and left) with cylindrical shape. The histological studies revealed that the thyroid gland is surrounded by a capsule which consists of connective tissue and forming of two layers which are outer layer and inner layer, and a layer of adipose tissue appears overlapping the outer layer. The inner tissue of the gland consists of follicles with different shapes and sizes, and is lined with simple cuboidal epithelial tissue (foll
... Show MoreThis research aims to measure the discrepancy between the accounting income which is prepared according to generally accepted accounting principles and the tax income that is being prepared according to the rules and tax laws, and find out the most important differences that arise between incomes.The research found the most important to the following conclusions:1.Faces determining the tax base for companies subject to income challenges related to the weakness of the efficiency and the possibility of technical angel tax and its ability to examine the financial statements submitted to the tax administration tax.2.That the tax system in Iraq does not comply with accepted accounting principles generally accepted.The research recommends the
... Show MoreThe aim of this research is to apply the concept of total value management to improve the process design of producing the toothpaste in Al Mammon factory one of the in the general company of food industry. The concept of total value management is concerning with achieve more than one values which are important for the customers as these values are related to the customers satisfaction. The research problem is that the factory did not measure the effectiveness of process design as this company has weakness in analyzing this effectiveness in synchronies with total value management. On the other side, the company did not give more attention to the cost of products and selling prices within the value cost/ profit which is one of the
... Show MoreThis study was conducted on the effect of the sedimentary source (the sediments coming from both the Iraqi-Iranian borderline and the Tigris river) on the optical and textural features, especially sphericity and roundness of feldspar minerals (potassium and plagioclase types) in soils of the southern part of the alluvial plain. Eight pedons were selected to represent the study area, five of them represented sediments coming from the borderline, which included pedons of (Badra, Taj Al-Din, Al-Shihabi, Jassan, and Galati), while two of them represent the sediments of the Tigris River (Essaouira, Al-Dabouni), the pedon of Ali Al-Gharbi was represented the mixing area of sediments of all the floods coming from the borderline and the sediments o
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