This research aims at studying each of the cold and hot thermal wavelengths affecting
Iraq for a minimum climatic course of 11 years beginning from 1992 till 2002. Three stations
were selected including the parts of Iraq surface: Mosul, Baghdad and Basrah.
The wave days were also connected with the related climatic elements represented by
the wind direction and speeds and the relative humidity. It was shown that Iraq is affected by
the rates of hot thermal wave lengths greatly compared to the rates of cold wavelengths. The
results suggested that the highest rate of hot and cold wavelengths recorded over Basra station
was (3.5) days for the cold and (5) days for the hot. While the lowest rates was at Mosul
station

Recently, the theory of Complex Networks gives a modern insight into a variety of applications in our life. Complex Networks are used to form complex phenomena into graph-based models that include nodes and edges connecting them. This representation can be analyzed by using network metrics such as node degree, clustering coefficient, path length, closeness, betweenness, density, and diameter, to mention a few. The topology of the complex interconnections of power grids is considered one of the challenges that can be faced in terms of understanding and analyzing them. Therefore, some countries use Complex Networks concepts to model their power grid networks. In this work, the Iraqi Power Grid network (IPG) has been modeled, visua

The following list comprises sixty-one species and subspecies of coccine¬llid beetles belonging to twenty-two genera distributed among six tribes in three subfamilies. All the species and subspecies have been recorded for Iraq. The categories have been arranged systematically according to Korschefsky's (1931) catalogue.

In the region of the north of Iraq using the method of analyzing thin section microfacies to 38 of rockyslices which were gathered from a place near Aqra city. These slides are divided into seven microfacies depending on lithologcal component and fossils.

1) Dolostone facies.

2)Recrystallized bioclastic wackestone facies.

3) Bioclastic packstone microfacies

4)Sucrosic dolomite facies.

 5) Bioclastic grainstone in microfacies.

 According to water energy, these facies were divided to three zone:

1. a) Low energy environment.
2. b) Transitional zone.
3. c) High energy environment.

The present study was undertaken to determine the species of tumbling flower beetles (Coleoptera, Mordellidae) found in Iraq. Specimens have been collected from different localities of Iraq since 1970. Results show that the tumbling flower beetles (Mordellidae) are represented with a total of 13 species belonging to four genera of three tribes, two of these species were described by Dr. Horak (1985,1990) as new species for Iraq Mediimorda maceki HoraK and Mordellistena bolognaHorak; two were previously reported Stenalia escherichi Schilsk and Mordellistena pumila (Gyllenhal) and ten are new records for Iraq. Stenalia araxicola Khnzorian, Stenalia brunneipennis Mulsant, Variimorda

The current study showed that the plants were collected from 23 geographical locations in Brenaj, Wasit, Iraq. The region was characterized by a great diversity of wild plants spread densely in this region. The results were as follows: 32 families, 149 species. Asteraceae was the most widespread with 29 species from the group of dicotyledons, followed by the Fabaceae family (19) species, but there are 13 plant families, with one plant species recorded for each plant family. in Brenaj, Wasit included: Aizoaceae, Capparaceae, Convolvulaceae, Frankeniaceae, Molluginaceae, Papaveraceae, Phyllanthaceae, Primulaceae, Rutaceae, Rubiaceae, Verbenaceae, Zygophyllaceae, Urticaceae, while the plant family Poaceae was most widespread in genera and spec

Developed and underdevelopment countries, on equal terms, face the problem of budget deficiency. Budget deficiency means that the public expenditure surpasses the public revenues. This, on the international level, is one of the most serious economic problems with many direct effects on the national economy, and depends, basically, on its finance chosen method. Looking for a solution to this problem, for this reason and many other ones, has been highlighted in spite of the many attempts to reduce the role of the governmental expenditure. Budget deficiency can not be attributed to a single unique cause since it is complex phenomenons the causes of which are related to many factors contribute to its occurrence, some of which refer t

Abstract—Over the two past decades, the rapid integration of capital markets underlined the necessity for developing a single set of high quality international accounting standards. The growing acceptance of international accounting standards has given power for International Accounting Standards Board (IASB) to work and develop this project. Iraq is a country where its accounting practices have been influenced by different philosophies from outside and inside Iraq during its modern history. After the fall of Saddam Hussain international institutions have begun to play an important role in reshaping Iraq’s economy including its accounting for oil. This paper investigates the challenges and opportunities for Iraq in transitioning from it

Economic performance is one of the most important indicators of economic activity and with the performance of the economy progress varied sources of output and increase economic growth rates and per capita national income, and to recover the business environment and increase investment rates and rising effectiveness of the financial and monetary institutions and credit market. Which leads to increased employment rates and reducing unemployment rates and the elimination of many of the social problems and improve the average per capita income as well as improve the level of national income.

The input / output tables is a technique mathematical indicates economic performance

     Purpose - The study aimed at evaluating the accounting system of the Iraqi political parties, which is applied according to legislative texts, and then the ability to provide accounting information to evaluate the strategic performance and control of the party's operational and financial performance.
Findings- The research found that the unified accounting system applied to political parties does not provide relevance informations to judge the performance of the political party, the researcher a proposal for an accounting system that provides the necessary information to measure and monitor the performance of Iraqi political parties can be presented. The