The rivers are the main source of fresh water for many countries and the great development which is considered as one of the sustainable development elements in its various agricultural, industrial, domestic and environmental fields .The countries of the world seek food security and water security in order to ensure the basic needs of citizens .Because their distribution is uneven in many regions of the world with different human needs, which leads to conflicts over water sources, especially those located in one international river basin .This has led to the emergence of internationallegal rules governing the management of The problem revolves around the dialectic between limited water resources and increased need for water use b

          New nitrone and selenonitrone compounds were synthesized. The condensation method between N-(2-hydroxyethyl) hydroxylamine and substituted carbonyl compounds such as [benzil, 4, 4́-dichlorobenzil and  2,2́ -dinitrobenzil] afforded a variety of new nitrone compounds while the condensation between N-benzylhydroxylamine and substituted selenocarbonyl compounds such as [di(4-fluorobenzoyl) diselenide and (4-chlorobenzoyl selenonitrile] obtained selenonitrone compounds. The condensation of N-4-chlorophenylhydroxylamine with dibenzoyl diselenide obtained another type of selenonitrone compounds. The structures of the synthesized compounds were assigned based on spectroscopic data (FT-IR,

The objective of this study is to determine the efficacy of class V Er:YAG laser (2940 nm) cavity preparation and conventional bur cavity preparation regarding Intrapulpal temperature rise during cavity preparation in extracted human premolar teeth. Twenty non carious premolar teeth extracted for orthodontic purposes were used and class V cavity preparation was applied both buccal and lingual sides for each tooth .Samples were equally grouped into two major groups according to cavity depth (1mm and 2mm). Each major group was further subdivided into two subgroupsof ten teeth for each (twenty cavities for each subgroup). TwinlightEr:YAG laser (2940 nm) with 500mJ pulse energy, P.R.R of 10 Hz and 63.69 J/cm2 energy density was used. The ana

This study aims to identify the level of quality of  Islamic banking services in the Kingdom of Saudi Arabia. It also investigates the importance of  the various dimensions of the quality of banking services. The sample of the study included 69 clients of Al Rajhi Bank and  Al-Bilad Bank. The study concluded that the overall level quality of services that Islamic banking offer is high. However, their relative importance varies from one dimension to another. The security, confidence and physical aspects are very high which this is a good point. On the other hand, the application aspects do not get the same importance. These aspects include the customer's wishes, helping them to improve the services offered to them,

The study aims to indicate the role of strategic financial accounting  in the service investors  to take appropriate decisions in the future, Through what is provided by the strategic accounting, the future of information and data that enable the investor to make future investment decisions appropriate، If no longer traditional financial accounting putting meet all existing and prospective investors Requirements، That reliance on historical data and information already signed and neglected aspect of future, From this point it was to highlight the role of strategic financial accounting to contribute in this area.

The tax system, like any other system, as a set of elements and parts that complement each other and are interrelated and interact to achieve specific goals, and is a natural  reflection of the economic, social and political conditions prevailing in society, and therefore the objectives of tax policy formulated in line with the objectives of economic policy in general, which means that any change in economic policy clearly affects fiscal policy measures and fiscal policy in particular.

The problem of searching for the impact of foreign direct investment in the Iraqi tax system was focused on the study  the of foreign direct investment and therole played in developing and improving the economic reality and its implicatio

  Abstract    

In this study, the effect of carboxylic methyl cellulose (CMC), and sodium dodcyl benzene sulfonate (SDBS) as an aqueous solution on the drag reduction was investigated. Different concentrations of (CMC) and (SDBS) such as (50, 100, 150, 200, 250, 300, 350, 400, 450, and 500 ppm) were used to analyze the aqueous solution properties, including surface tension, conductivity, and shear viscosity. The optimum four concentrations (i.e., 50, 100, 200, and 300 ppm) of fluid properties were utilized to find their effect on the drag reduction. Two different PVC pipe diameters (i.e., 1" and 3/4") were used in this work. The  results showed that blending CMC with SDBS gives

The value of time out as a time not count of official time form the game like four periods and extra time also it considered a great interest if used well thru the game , the importance of this problem is not using well the time out and when the coach ask for time out and how to invest this time legally to make good results also there is no observing system as the researcher see gives the reality image that the coach is successful lead the game when he takes time out . The goals of research that knowing on numbers of time out for excellent teams in Iraq (first &second) stages and putting special inventory reverse reality of asking time out (positive &negative) on playing basketball , the hypothesis of research that tell the time out effect

Maintaining and breeding fish in a pond are a crucial task for a large fish breeder. The main issues for fish breeders are pond management such as the production of food for fishes and to maintain the pond water quality. The dynamic or technological system for breeders has been invented and becomes important to get maximum profit return for aquaponic breeders in maintaining fishes. This research presents a developed prototype of a dynamic fish feeder based on fish existence. The dynamic fish feeder is programmed to feed where sensors detected the fish's existence. A microcontroller board NodeMCU ESP8266 is programmed for the developed h