The research aims to identify the importance of applying resource consumption accounting in the Iraqi industrial environment in general, and oil in particular, and its role in reducing the costs of activities by excluding and isolating idle energy costs, as the research problem represents that the company faces deficiencies and challenges in applying strategic cost tools. The research was based on The hypothesis that the application of resource consumption accounting will lead to the provision of appropriate information for the company through the allocation of costs properly by resource consumption accounting and then reduce the costs of activities. To prove the hypothesis of the research, the Light Derivatives Authority - Al-Dora Refin

The research entitled: (The Constructive Mutation of installation Systems in the Artworks of the artist Ali Al-Najar) has dealt with the concept of Mutation and its systematizations in installation in the artworks of (Ali Al-Najjar).
The research has four chapters: The first Chapter deals with the methodological framework represented by the basic problem of the research, that is concerned with the constructive mutation of installation systems.
The research aims at finding out the constructive mutation of installation systems in the artwork of ( Ali al-Najar). The research is limited by analyzing visual samples of (Ali Al-Najjar) artworks betwen (1967-1991)
The second chapter deals with the theoretical framework, it has five s

Differences in transversal sections and activities of geomorphological operations led to forming geomorphological shapes as river turns and river isles in watercourse in the area of study. The study showed three river turns that are Sindia turn with length 4723m, turn wave 3599 average width 267.6, Zanbour turn length 11374m, turn wave 7110 average width 307.5m,and Dojama turn with length 5876m, turn wave 4982m average width 313.4m. This difference is caused by the activity of erosion and sedimentation that led to the appearance of the length rivers turn.
The study showed that the turn of Dojama is the only corresponding turn, whereas the phenomena of corresponding never appeared in other turns in the area of study. The study also sho

Efficient management of treated sewage effluents protects the environment and reuse of municipal, industrial, agricultural and recreational as compensation for water shortages as a second source of water. This study was conducted to investigate the overall performance and evaluate the effluent quality from Al- Rustamiya sewage treatment plant (STP), Baghdad, Iraq by determining the effluent quality index (EQI). This assessment included daily records of major influent and effluent sewage parameters that were obtained from the municipal sewage plant laboratory recorded from January 2011 to December 2018. The result showed that the treated sewage effluent quality from STP was within the Iraqi quality standards (IQS) for disposal and t

This research is an attempt to study aspects of syntactic deviation in AbdulWahhab Al-Bayyati with reference to English. It reviews this phenomenon from an extra-linguistic viewpoint. It adopts a functional approach depending on the stipulates of systemic Functional Grammar as developed by M.A.K. Halliday and others adopting this approach. Within related perspective, fairly’s taxonomy (1975) has been chosen to analyze the types of syntactic deviation because it has been found suitable and relevant to describe this phenomenon. The research hypothesizes that syntactic deviation is pervasive in Arabic poetry, in general and in Abdul-Wahhab Al-Bayyati Poetry in specific, and can be analyzed in the light of systemic Functional Grammar

During his tenure in Iraq, al-Hadjjaj bin Yusif undertook administrative and economic reforms as well as linguistic reform.

The efforts exerted by Abu al-Aswad al-Dawali to control the reading of the Holy Quran were not sufficient, so the melody and error continued and became more pronounced, especially since the letters were written until then without any distinguishing features.

Al- Hadjjaj bin Yusuf realized the seriousness of the continuation of these errors and what he talked with the days of the causes of division and disagreement between the Muslim community ordered his book to put these suspicious characters marks was at the head of the book Nasr bin Asim and Yehi bin Muammar

Scientists have mastered the codification of the hadeeth and authorship in it, and walked in a variety of courses, including what is known when the late books seal books, which is inclined by Sheikh Sheikh students in the last Council is reading a book of the books of the year or so, and mention a party from the translation of the book owner After that methodology of what he sees important, then speak to the last hadeeth in the book Sindh and Manta, and sometimes market attribution to the author of the book as did Suleiman al-Jamal (God's mercy) deceased in 1204 AH, in this seal on the true Imam Bukhari Which we will investigate and publish. (God willing).

The voice had a special place in the writting of the Andalusian poet (Ibn al-Abar ) , which aroused my attention because of the sonic capacity of the lettering inside the poetic at Ibn al-Abar poems . So Istudied the qualities of the lettering , structures and their exits . Scientists have not been able to determine the musical from the nonmusical sound , but we find the innate ability of Ibn al-Abar , which was able to determine this by using the lettering the right places and to revival the life to reflect the moments of his life , therefore came votes to express his purposes of praise and pride Etc. The poet Ibn al-Abar could exploit the lettering features in the effect of bilateral – static and moving and its ability to e

The Umm Al-Naaj Marsh was chosen in Maysan province, and it is one of the sections of Mar Al-Hawza, which is one of the most prominent Iraqi marshes in the south. The marshes are located between latitudes 30 35 and 32 45 latitudes and longitudes 13 46 and 48 00. The area of the study area is 76479.432142 hectares to evaluate soil quality and health index and their spatial distribution based on measuring physical, chemical, biological and fertility traits and calculating the total quality index for those characteristics. Using an auger drilling machine, we collected 50 randomly selected surface samples, evenly distributed across the study region, from Al-Aq 0.0–0.30 m, noting their precise locations along the way. Soil health and quality w