Water drainage pattern in the rivers and changed the nature of the renewed feeding areas
in the basin in terms of topographic and geological conditions and climate in addition to the
human role in organizing the process flow within these basins. This study addressed the
development of the Tigris River Hydrological in the city of Baghdad and found that the
annual rate of water drainage in the Tigris River was driven down very significantly,
especially in the past twenty years, and since 1996 up to 2014 record flow rates of less than
the overall rate of discharge of water, a (950 m3 / s ), in addition to the quarterly decrease the
discharge rates, especially since the beginning of the year 2000 and took converge all fo

It highlights the importance of research through its focus on the assessment of tax for settling accounts Mmakhr medicines and annual statement controls and its role in determining the taxable income of the real tax Mmakhr drugs and achieve tax equity through tax settling accounts. The tax authority relies annual controls laid down by the tax settling accounts for Mmakhr medicines despite their inclusion bookkeeping business No. 2 system for the year 1985 average .ually this basis formulated hypothesis (that the adoption of the tax authority on annual controls in the tax settling accounts for Mmakhr medicine does not contribute in determining income taxable real tax for this Almmakr). the resulting search for a number of conclusions and

The capital banking foundation stone upon which the bank in the practice of business activities, the more capital a good financial adequacy of the increased bank's ability to grant credit and expand the various activities and provide a safety element for depositors and other sources of funding to achieve profits and increase the trading volume of the shares, causing the rise the rate of return for the shares of banks and have the Central Bank as head of the banking system by issuing instructions capital increase banking, according to the requirements of economic development and increase gross domestic product by supporting investment projects that are financed through banks, the research aims to show the extent of the banks commitment to

   The study aimed to find out the relationship between the dimensions of internal control systems and the availability of an effective governance framework in the Sudanese banks. The study used descriptive and analytical method for collecting and analyzing the study data using SPSS program. The questionnaire was used as an analysis tool. The target sample of Sudanese bank employees, the study found several results, including that the bank avoids methods that lead to the rational use of available resources, and identifies and separation of tasks among employees, in addition to rapid response to reports The study found several recommendations, including the need for a list of banks that are sufficiently flexible and comp

Abstract

Research aims : The aim of the research is to evaluate the reality of the inspection teams' work in the health institutions belonging to Dhi-Qar health office .

Purpose: This research seeks to present a point of view based on knowing the extent of health service quality in Dhi-Qar governorate and discover the role of the inspection teams in enhancing the health service.

Design / Methodology/ Approach: The experimental method has been used and the questionnaire has also been used to collect data in order to develop a reliable and correct measurement model for the research's variables . The research's hypotheses have been tested through using some statistical treat

Key components estimated in Acol total plant leaves and the results were as follows plant Acol humidity 72%

Scorpions and spiders belong to the class Arachnida in phylum Arthropoda. Scorpions are easily distinguished by median eyes on obvious the center of the carapace and have one pair, and lateral eyes have 2-8 in some species. Scorpions do not have good eyesight so the median eyes have always been simple and they are more sensitive than the lateral pairs. They have anterior median eyes (AME) with narrow field of view and pairs of lateral eyes (LE) with more sensitivity and response to light. Family Buthidae have 2-6 lateral eyes in Compsobuthus Mesobuthus, Hottentotta, while Vaejovidae, Chactidae and Chaerilidae have 2 pairs of lateral eyes. In addition, 3 pairs are found in Orthochirus and Androctonus. Spiders have six eyes in family Pholicid

Abstract Purpose of research: The purpose of the article is to conduct a comparative analysis of the concept and types of puns in the Russian and Arabic languages. The main focus is on identifying similarities and differences in the definition of a pun, as well as analyzing its various types in both languages. The purpose of the study is to understand how puns are used to achieve comic or semantic effect in different cultural contexts. Methods: The study includes an analysis of literature providing information about puns in Russian and Arabic. For comparative analysis, methods were used to compare concepts, definitions and types of puns in both languages. The phonetic, semantic and syntactic aspects of the pun are considered, and cultural f

Purpose of research: The purpose of the article is to conduct a comparative analysis of the concept and types of puns in the Russian and Arabic languages. The main focus is on identifying similarities and differences in the definition of a pun, as well as analyzing its various types in both languages. The purpose of the study is to understand how puns are used to achieve comic or semantic effect in different cultural contexts.

Methods: The study includes an analysis of literature providing information about puns in Russian and Arabic. For comparative analysis, methods were used to compare concepts, definitions and types of puns in both languages. The phonetic, semantic and syntactic aspects of the pun are considered,

Abstract

The research aims to identify the logical intelligence of distinguished students and to identify the extent of the contribution of the fields of logical intelligence to the sensitivity of students' sensory processing in distinguished schools. The research sample consisted of (400) male and female students selected by the stratified random method with the proportional method. The scale that was prepared according to the theoretical framework and the adopted theory was applied after being subject to the psychometric properties of validity and reliability, Logical thinking (observation, interpretation, mathematical and arithmetic operations) contributed to sensory processing. The results showed that disting