One hundred isolates of Pseudomonas aeruginosa were obtained from patients admitted to Baghdad hospitals, Iraq during the period between May 2018 until July 2018. These isolates were distributed as 15 isolates from blood, 25 isolates from urinary tract infections, 10 isolates from sputum, 12 isolates from wounds, 15 isolates from ear infections, 15 isolates from bronchial wash of patients suffering from respiratory tract infections in addition to 8 isolates from cystic fibrosis patients. The isolates were initially identified by culturing on MacConkey agar, blood agar and P. aeruginosa agar then diagnosed by performing some morphological and biochemical tests. The second diagnosis was done by API 20E system followed by Vitek 2 compact syste

If the sovereignty of the state is reflected in the taxation of its citizens, this sovereignty can not be completed and completed only if it works on its part to collect its debts, whether voluntary or compulsory, and the debt of the debt arises from the will of the individual and the will of the state alone, The existing management of seizure and collection is based on an unequal relationship between the State and the debtor from which the obligation arises. Naturally, this relationship has obligations and rights on both parties. The researcher used a set of studies and previous research, books and other sources related to the subject of research. This was done through the theoretical and practical aspects, which focused on direct and i

    Basrah province is situated at the extreme south of Iraq,  it has an interesting reptile fauna (Squamata and Serpentes) and represents a land bridge between three different zoogeographical regions ( Oriental, Palaearctic and  Ethiopian).

     This situation gave Basrah province a topographic specific opportunity for raising its own faunal diversity including reptiles; in this study Basrah province was divided into four main zones: the cities and orchards, marshes and wetlands (sabkha), the true dessert, the seashore and Shat Al-Arab.

Forty nine reptile species were recorded including snakes, sea and fresh water turtles, and Lizards; brief notes and descriptions for the rare

    Literature reviews of reports concerning the parasitic fauna of fishes of Al-Diwaniyah province, Iraq till the end of December 2018 showed that a total of 43 parasite species are so far known from 13 valid fish species investigated for parasitic infections. The parasitic fauna included one euglenozoan, two myzozoans, six ciliophorans, three myxozoans, three trematodes, nine monogeneans, four cestodes, six nematodes, three acanthocephalans and six crustaceans. The infection with the trematodes, one monogenean, two cestodes and one nematode occurred with larval stages, while the remaining infections were either with trophozoites or adult parasites. Among the inspected fishes, Carasobarbus luteus was infected wit

     This study research to Showing The impact of the integration process on the quality of Insurance service and analyze the impact financially to determine whether there is any impact on the quality of the insurance service, in addition to identifying the obstacles that impede the merger between the insurance companies, insurance and the appropriate proposals for its' application and benefit from the benefits achieved.

The importance of The study lies in the fact that it is an important and vital spotlight that is becoming increasingly important in the world to confront the various difficulties and crises that have occurred  recently in light of the liberalization of international trade, globalization a

A seasonal study of periphytic algae attached to the surface of river boats was conducted in Tigris river in Al Aadhamiya site for the period from October 2016 to May 2017. A total of 107 taxa of periphytic algae were identified belonging to the four classes of algae. The periphytic algae community dominated by Bacillariophyceae was (60.7%) followed by Chlorophyceae (20.5%) and Cyanophyceae (17.7%) Chrysophyceae was constituted (0.9%) of the total number. During the whole period of study filamentous taxa such as Oscillatoria amphibian, Phormidium spp., Spirulinagigantean, Cladophoreglomerata and Melosira roeseana remained the dominant colonizer which may be reflect the ability of this species to grow multiplies under different environmental