This research aims to shed light on the geography of Shatt Al-Gharraf, one of the main branches of the Tigris River south of the sedimentary plain, where the changes exposed by this Shatt (river) were followed by a set of old and modern maps, which date back to the years(3000 BC, 1771 AD, 1810 AD, 1944 AD, 1959 AD, 2009 AD, 2017 AD).Through this research, Shatt al-Gharrafwas found to be an integrated river in terms of the geomorphological phenomena of the rivers (river meanders, river islands, marshes, and estuary). Besides, it was exposed to several changes especially itsdownstream in the Euphrates. It was previously flowing into the Euphrates but due to a number of factors such as the shortage of water in the Tigris River in recent yea

This research is considered a simple attempt and effort which is it first and last target is to point at the procedures of the taxes account that aims to reduce the taxes from the persons and give free to the person who estimates the tax to practice what comes from the competent authorities to describe the person who estimates the tax and not an accountant who practice the accountant procedures which are imposed on him by the annual terms from higher administrations , So he can not evaluate   state of the person who pay the tax , and he might be dissatisfied with his job , because his role can’t  be activated from the general foundation taxes.

And so , this research includes four fields:-

This work is the first study of the Curculionoidea fauna from Kurdistan region of Iraq, based on the intensive survey in different localities of Kurdistan from March 2016 to November 2017. In total, 41 species belonging to 28 genera, 21 tribes and 3 families were collected and identified, including 25 species newly recorded for the Iraqi fauna.

General distribution, collecting localities and methods, with plant association data for each species are given.

    Heat exchanger is an important device in the industry for cooling or heating process. To increase the efficiency of heat exchanger, nanofluids are used to enhance the convective heat . transfer relative to the base fluid. - Al2O3/water nanofluid is used as cold stream in the shell and double concentric tube heat exchanger counter current to the hot stream basis oil. These nanoparticles were of particle size of 40 nm and it was mixed with a base fluid (water) at volume
concentrations of 0.002% and 0.004%. The results showed that each of Nusselt number and overall heat transfer coefficient increased as nanofluid concentrations increased. The pressure drop of nanofluid increased slightly than the base fluid because

A simplified parallel key was presented in this work for the Taxa of Stackys L. wildly grown in Iraq. Three records within this genus were newly recorded to our country in the present work and they are S. kermanshahansis Rech S. setifera C.A. Mey. subsp setifera, S. setifera ssp iranica (Reck.) The characteristics of these new records were also given with some representative specimens.

Eimeriosis is a major problem affecting ruminants worldwide. The disease is primarily caused by Eimeria species, which are specialized for each host and grow in the small and large intestine of animals. The losses due to subclinical infections (especially weight loss) and clinical disease (diarrhea) make the species of this genus a very significant economic concern. Therefore, this study was conducted in some areas of Wasit Province. A total of 180 fecal samples from goats, of both sexes and covering different age groups and months, were collected. All fecal samples were examined microscopically, and 75 positive fecal samples were taken for molecular examination and further analyzed using conventional PCR, sequencing and phylogeneti

Plasma generated by a 1064 nm pulsed Nd: YAG laser with pulse duration of 10 ns concentrated onto an Al solid target under vacuum pressure was examined spectroscopically. The temperature and electron density specifying the plasma were measured by time-resolved spectroscopy of neutral atom and ion line emissions in the time period range of 300–2000 ns. An echelle spectrograph is utilized to appear the plasma emission lines. The temperature was obtained using the spectral line comparison method and the electron density was calculated using the Stark Broadening (SB) method. The electron density was characterized as a function of laser pulse energy. The time range where the plasma is optically thin and is also in local thermodynamic equilibri

To maintain river flows necessary to meet social and ecological objectives, instream environmental flows are frequently used as a strategy. The capability of three alternative historical flow approaches to protect against low flows is shown in this study using gage stations in the Shatt Al-Hillah River in Iraq. The extension of the Shatt al-Hillah River is the focus of this research discussion on environmental flow assessment. The available data on discharge in this research were adopted for ten years from 2012-2021. Different flow methods were adopted to establish a minimum environmental flow in the Shatt Al-Hillah River. Three hydrological-based approaches: Tennant, modified Tennant, and low-flow metrics like 7Q10, wer

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Takfir is an ancient phenomenon that accompanied the emergence of Islam, and this phenomenon took its political dimension during the time of the fourth Rashidi Caliph with the emergence ofthe Kharijites sect that disbelieved many Muslims.

The study started from the hypothesis that "contemporary Islamicmovements and organizations have relied in their takfir on the ideas and fatwas presented by the predecessors which applied ontocontemporary rea