Aquatic Oligochaeta is an important group of Macroinvertebrates that has been very remarkable as bioindicators for assessing water pollution and determining its degree in water bodies. Hence, the idea of the current study aims at studying the impact of Baghdad effluents on the Tigris River by using oligochaetes community as bioindicators . For this purpose, four sites along the inside of Baghdad has been chosen. Site S1 has been located upstream, site S2 and S3 has been at midstream and site S4 at the downstream of the River.This investigation has used different types of biological indicators, including the  percentage of oligochaeta  within benthic invertebrates, which ranged from 49.2-51.28%. The highest percentage of the tubificid w

This research aims at studying the relation between fair value and the Financial Reports Quality  to achieve a number of aims such as :-

1- Throw light on the problems of the measurement that depends on the historic cost as it paves the way towards the method of the fair value in the accounting measurement.

2-Give a general definition for  fair value in the accounting via analyzing the theoretical aspects that relates the subject and the  scientific bases on which the relating accounting treatment depend.

3- Exhibit the characteristics that could be added by the fair value  to the accounting Information .

       The study problem is summarized in that the e

 Education is a process of learning and education at the same time. As the conditions of modern life necessitate every person to keep learning, education has become a necessity to meet life needs. The society today is concerned with the educational process and aims to live up the expectations. Since education is an integral part of education and its means, it has become as a mean to achieve its purposes. The educational environment was a traditional environment limited to specific inputs, possibilities and stimulus of both teacher and student. Due to the latest advancement, the educational environment has been expanded to become a rich, with strong connections. It has expanded to encompass the entire global environment. The current

In order to have an idea about what happens in Iraqi food establishments in relation to implement quality management system ISO 9001, this study was performed to show the actual situation of Iraqi food establishments concerning quality management system (ISO 9001:2015), reasons of implementing, factors that hinder implementing and problems faced high administration for getting establishments certification ISO 9001:2015. The study demonstrated from the questionnaire some difficulties to implement ISO 9001 for both of establishments that implemented the quality system or which in implementing of this international standard. The most important problems during implementing were business culture and costs and the most important proble

This research discusses application Artificial Neural Network (ANN) and Geographical InformationSystem (GIS) models on water quality of Diyala River using Water Quality Index (WQI). Fourteen water parameterswere used for estimating WQI: pH, Temperature, Dissolved Oxygen, Orthophosphate, Nitrate, Calcium, Magnesium,Total Hardness, Sodium, Sulphate, Chloride, Total Dissolved Solids, Electrical Conductivity and Total Alkalinity.These parameters were provided from the Water Resources Ministryfrom seven stations along the river for the period2011 to 2016. The results of WQI analysis revealed that Diyala River is good to poor at the north of Diyala provincewhile it is poor to very polluted at the south of Baghdad City. The selected parameters wer

The research aims to introduce international valuation standards and to identify the relationship between international valuation standards and international accounting and financial reporting standards in enhancing the quality of financial reporting (appropriate accounting information) through the use of statistical models for the purpose of measuring the property of appropriateness of accounting information through the use of statistical models for the purpose of proving the hypothesis that The research referred to it, and accordingly, the Francis and Kothari models were used to measure the appropriateness of accounting information (the quality of the information). The conclusions reached by the two researchers is that the sett

Among many problems that reduced the performance of the network, especially Wide Area Network, congestion is one of these, which is caused when traffic request reaches or exceeds the available capacity of a route, resulting in blocking and less throughput per unit time. Congestion management attributes try to manage such cases. The work presented in this paper deals with an important issue that is the Quality of Service (QoS) techniques. QoS is the combination effect on service level, which locates the user's degree of contentment of the service. In this paper, packet schedulers (FIFO, WFQ, CQ and PQ) were implemented and evaluated under different applications with different priorities. The results show that WFQ scheduler gives acceptable r

Background: Mitral valve stenosis is a condition in which the hearts mitral valve is narrowed (stenosis), This narrowing blocks the valve from opening properly obstructing blood flow through the heart and the rest of the body and this causes changes in physical parameters (resistance and conductance). Aim of the study: To assess the changes in the physical parameters in mitral valve stenosis disease in different gender and age by using Doppler ultrasound. Methods : The examination of patients at the Division of Echo - at the Iraqi Center for Heart Disease in Medical City for surgery specialist - Baghdad - Iraq, during(February2009 till November2010). The current study included fifty eight cases containing (27 males and 31 females) ages rang

This study aims mainly to identify the role of the use of blockchain technology in improving the quality of digital financial reports, answering questions and testing the hypothesis of the study, the researchers relied on the descriptive analytical approach, and to obtain the necessary data a questionnaire was distributed after evaluation to the study community.

The results of the study have shown that the use of blockchain technology helps to provide a high degree of reliability in digital financial reports published to banks over the Internet, ensure the speed of completion and completion, and maintain the privacy and confidentiality of the information contained in the digital financial reports of banks