In an intensive study of the various species of the Euglenophyceae under different environmental conditions, the algal samples were collected monthly in twelve springs and six related streams from September 2019 to August 2020 within Shaglawa district-Erbil Province in virgin areas for phycolimnological study. Twenty species of Euglenophyceaen are identified as a new record for the algal flora. These taxa consist of Colacium vesiculosum, Lepocinclis salina and L.wangi, Eutreptia viridis, Euglena chlamydophora, E. clavata, E. geniculata, E. intermedia var klebsii, E. limnophila, E. oblonga, E. sociabilis, E. stellate and E. variabilis, Peranema sacculus, Phacus circumflexus, Ph. dangeardii, Ph. peteloti, Petalomonas mediocanella var disomata, Trachelomonas manginii, and T. volvocina var derephora. All of these new records are described and illustrated as much as possible. According to physicals and chemicals characteristics, water temperature varied from 14.942˚C to 18.475˚C, pH lies on alkaline side of neutrality, electrical conductivity ranged between (627.472-2092.306µs/cm) and high concentration of salinity recorded in Azarian spring.
The research aims to achieve a set of objectives, the most important of which is determining the extent to which the auditors of the research sample in the Federal Bureau of Financial Supervision adhere to the requirements of the quality control system according to the Iraqi Audit Manual No. The federal financial / research sample with the quality control system according to the Iraqi audit guide No. 7), and the researcher seeks to test the main research hypothesis and sub-hypotheses, and to achieve this, a questionnaire was designed by (Google Form) and distributed electronically to the elements of the research sample, Through the statistical package program (SPSS), the results of the questionnaire were analysed. In light of the applied
... Show MoreThe Voluntary Obedience has great importance for the modern taxes systems and its management and this is meant the taxpayer whom in charge to pay of his taxes obligations voluntarily , he is very known of himself whereas he prepared his finishing accountings and present them as samples prepared by taxes management and settle the tax sum directly according to specified income , which has an impact to find end to tax evasion as result lead to increase the tax income and achieve the justice for the taxpayer and the state treasury
The paper aims to measure and analysis the impact Public Spending on Iraq economy (Kaldor Variables).
(variables of the magic square Kaldor) and them in after 2003.
The paper adopted econometric Methods to test the stationarity of the Variables under consideration. For the period (2005-2016) by using multiple regression and estimation the Impulse response function (IRF), by adopting Eviews 10 program.
The results of Impulse response function for the following five-years after the period under consideration reflexes that public expenditure (PEX) was fluctuating between positive and negative in all the variables of the research and this shows the fragility of the performance of fiscal policy in Iraq.
T
... Show MoreThe study aims to study the geographical distribution of electricpower plants in Iraq, except the governorates of Kurdistan Region (Dohuk, Erbil, Sulaymaniyah) due to lack of data.
In order to reach the goal of the research was based on some mathematical equations and statistical methods to determine how the geographical distribution of these stations (gas, hydropower, steam, diesel) within the provinces and the concentration of them as well as the possibility of the classification of power plants in Iraq to facilitate understanding of distribution in a scientific manner is characterized by objectively.
The most important results of the research are that there are a number of factors that led to the irregular distribution
... Show MoreBackground: The study was designed to evaluate the effect of local application of exogenous VEGF/collagen I separately and as a combination in socket healing. Sixty male Albino Wistar rats were subjected for a surgical tooth extraction of upper 1st molar of both sides (right side was considered as experimental site, while left be the control one, treated with 1µL of normal saline). The rats were scarified at 3, 7, 14, 28 days post extraction. Socket healing was histologically examined with immunohistochemistochemical localization of ALP&FGF2. Materials and Method: Sixty male Albino Wistar rats were subjected for a surgical tooth extraction of upper 1stmolar of both sides (right side was considered as experimental site, while left be the
... Show MoreThe study titled “The role of the social media sites of Iraqi satellite channels in prioritizing the public” is a field study for the public of Dhi Qar.
The emergence of the social networking sites we are currently experiencing has undergone radical and important changes in the role of the mass media in light of the growth and rapid spread of modern technologies Or the so-called new media، which led the media organizations to create satellite channels on the social networks، which led to bypass the traditional lines between the public and media institutions with the public gain the possibility of The purpose of the research is to determine the habits and patterns of public use of the social media sites of the Iraqi satellite cha
Background: Bloody diarrhea plays a major role in
morbidity and mortality especially in developing
countries, it is usually a sign of invasive enteric
infection, there is a thought that amoebic dysentery is
more common than bacillary dysentery in Iraq, and
from 1989 to 1997 amoebic dysentery increase from
20000to 550000 patients.
Objectives: This study aims to:
1. Outline the incidence of various infectious causes of
bloody diarrhea in Erbil district.
2. Assess the effect of multiple factors like age, sex,
source of water supply, etc... On the incidence of
amebic and bacillary dysentery.
3. To provide baseline data for making strategic plan to
reduce the diarrhoeal mortality and morbidity.
Met
This study was conducted on a sample of commercial banks in Iraq, chosen according number of considerations for twenty banks, contained two public banks and eighteen private banks. &
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The stories of children in Iraq during the past two decades have received a number of important scientific studies. Despite tyranny of the historical study method on most of these studies, they have been and still are very important, because they have established a chronicle of this literary style that has been neglected and based not only on the academic level and serious in-depth university studies but also on the enclosed sight that doesn’t consider studied art as an innovation with its specificity and its typical technical components. While many of the public impressions and self-reflections contributed to the dominance of some of the provisions and concepts that were circulated as critical remarks and adopted by som
... Show MoreThe process of transformation from the central economy to a free economy requires restructuring the economy according to a new economic philosophy that relies on activating the role of private economic activity in which private and medium-sized institutions occupy an essential axis for their active role in the economies of all countries, especially those countries that have directed towards the market mechanism and sector leadership. The special process of economic development and the role that commercial banks can play in advancing the financing of these projects by establishing specialized business incubators for financing.
What encouraged countries to pay attention to these institutions is the ease of
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