Pollution of the aquatic environment and the depletion of the natural resource cause imbalance in the natural balance of the river environment and contributes to the deterioration of life and the killing of living organisms. Most of the old and modern cities and urban centers were set up close to the rivers because water enters the main lifeblood and all its facilities. The proximity of cities to rivers caused environmental problems resulting from the dumping of residues of these cities to a large and continuous, these wastes include all uses of the city (industrial, agricultural, residential and commercial) and others. The accumulation of these wastes inside the rivers water kills life and makes them unsuitable for various uses to bury

One of the globalization results is (VAT) , so it is important to consider its        results and impact on the tax system.    

     The Iraqi economy having wittnisd an acute transition period , still in need for a better care in aim to back it, especialy from the tax system.

The research is concerned with the (VAT) and its details –And for five chapters all the problomes connect are displayed .But yet the new system does not comply with the modern development and this is one of the defects of (VAT) in Iraq.

The history of (VAT)was also studied mentiorned and studied.

     As a conclusion (VAT) is one of the m

This research examines the phonological adaptation of pure vowels in English loanwords in Iraqi Arabic (IA). Unlike previous small-scale studies, the present study collected 346 loanwords through document review and self-observation, and then analyzed them using quantitative content analysis to identify the patterns of pure vowel adaptation involved in incorporating English loanwords into IA. The content analysis findings showed that most pure vowel adaptations in English loanwords in IA follow systematic patterns and may thus be attributed to specific characteristics of both L1 and L2 phonological systems. Specifically, the findings suggest that the IA output forms typically preserve the features of the input pure vowel to the maxi

The category of those who agree with the phrase: The Environment and Life Program warns me of the environmental damages resulting from the issue of using black oil in electrical generators in residential neighborhoods came first, with a high rate of 81.4%. With the environment, the public always turns to the public broadcasting service and its programs to provide knowledge so that it can avoid it. Thus, the respondents' attitude towards this issue was positive.

The objective of the current research is to identify the degree of awareness of the teachers of Arabic language with the requirements of sustainable development. The research sample consisted of (100) male and female teachers of the Arabic language. A 3-likert scale of (71) items grouped into practical and cognitive aspects, five trends for each aspect was designed by the researcher to explore the required data. The results showed that the level of awareness of teachers of the Arabic language was moderate of both the cognitive and practical aspects of sustainable education with means (1.69) and (1.48) respectively. The researcher presented a set of recommendations and suggestions.

The present work includes investigation of some features of shell morphology; shell size, shell thickness, shell colour of the land snail Monacha cantiana, in addition to the correlation between height and diameter of shell and between shell aperture diameter and shell diameter at four sites within Baghdad Province, Iraq. Also, measurements of three environmental variables were made; soil temperature, soil moisture and soil calcium content in adition to population density. Shell Aperture Index (Ia) and Shell Index (SI) for individuals from size class ranged between (9-12)mm were measured. The results showed that the deference in shell size by using (Ia) within population related to temperature, moisture and population density but, the valu

We studied at the morphology, structural setup, and optical characteristics of thin cadmium (CdSe) films a thickness of 250 nm that were created by thermal evaporation over glass, The films exhibited a hexagonal shape were crystalline, and tended to form grains in the (111) crystallographic direction, according to the X-ray diffraction examinations. These characteristics were established using the investigation's findings. Through the use of thin films of CdSe doped with Ag at a concentration of 1.5%, the crystal structure orientations for pure CdSe (25.32, 41.84) and CdSe:Ag (25.39, 41.01) that were both pure as well as those that were doped with silver were both determined. The band gap of the optical spectrum decreased by 1.93–