This study aims at examining and confirming the patterns of phenetic relationships and the levels of variations within and among the species of Lotus L., 1753 in Egypt by using morphometric analysis techniques. We have evaluated 24 morphological characters from about 300 herbarium specimens representing 19 species of Lotus that are currently recognized. Based on numerical analyses of macromorphological characters (cluster analysis, principal coordinate analysis and principal component analysis), 19 species of Lotus were recognized from Egypt. These species were clustered in six species-specific groups: (I) Lotus halophilus Boiss. & Spruner, L. angustissimus L., L. glinoides Delile and L. schimperi Steud. ex Boiss., (II) Lotus glaber

In this paper all possible regressions procedure as well as stepwise regression procedure were applied to select the best regression equation that explain the effect of human capital represented by different levels of human cadres on the productivity of the processing industries sector in Iraq by employing the data of a time series consisting of 21 years period. The statistical program SPSS was used to perform the required calculations.

THE EFFECT OF SPREACL of KNOWLEDGE ON ETHICS

The Voluntary Obedience has great importance for the modern taxes systems and its management and this is meant the taxpayer whom in charge to pay of his taxes obligations voluntarily , he is very known of himself whereas he prepared his finishing accountings and present them as samples prepared by taxes management and settle the tax sum directly according to specified income , which has an impact to find end to tax evasion as result lead to increase the tax income and achieve the justice for the taxpayer and the state treasury

This study was conducted in 2018, at Technical College of Applied Sciences, Sulaimani Polytechnic University, and Kurdistan Region-Iraq. The aim of the study was to determinate nutritional compositions and some elemental contents in marketable white button mushroom (Agaricus bisporus) that is collected in local markets of Kurdistan Region-Iraq. Five different samples (A: Penjwen product fresh, B: Sulaimani product fresh, C: American caned, D: Valencia Netherlandcaned and E: Erbil product fresh) were collected to be observed. The elements were analyzed by Atomic Absorption Spectrometry methods, and their chemical compassions were determined, too. The collected data were analyzed by One Way ANOVA. The highest fat, protein, fiber and dry matte

The study aims to identify the extent the academics in colleges of applied sciences are familiar with the themes of the national strategy of education 2040 in the Sultanate of Oman. The researchers used the descriptive approach, as well as they adopted a questionnaire with five dimensions as a tool for data collection, which was applied to (120) academics. The results showed that the academics of the applied colleges' familiarity with the National Strategy for Education 2040 in the Sultanate of Oman is average. The study also found that there were no statistically significant differences in the academics estimates of the extent of the Colleges of Applied Sciences academics’ familiarity with the themes of the National Education 2040 Str

The game of volleyball, like all other sports, has been made by new amendments, the most important of which is the system of what is not the system of the free player in 1998, which gave added importance to the skills of receiving the transmission and defending the stadium being one of the important skills where the law allowed the free player to move and position in the back positions of the stadium Limited support mainly defensive skills. This is to make the state of stability and balance between defensive and offensive skills, which helps in the development of the game and make it exciting and enjoyable for players and fans. Therefore, the researchers decided to shed light by identifying the percentage of the contribution of the free pla

Providing clean water suitable for drinking, agriculture and living organisms is essential in the ecosystem. Therefore, the qualitative assessment of water resources using qualitative indicators is considered one of the most appropriate ways to manage water and develop a regular program for water quality. In this research, 11 sites were used in the Ali Al-Gharbi district in order to evaluate the quality of water in these sites and compare it with international and Iraqi standards and its suitability for drinking. Agriculture, as the results showed that most of the concentrations of the qualitative specifications of the studied characteristics are not suitable for human use and agriculture in the study area.

In this paper, game theory was used and applied to the transport sector in Iraq, as this sector includes two axes, the public transport axis and the second axis the private transport axis, as each of these axes includes several types of transport, namely (sea transport, air transport, land transport, transport by rail, port transport) and the travel and tourism sector, as public transport lacks this sector, as the competitive advantage matrix for the transport sector was formed and after applying the MinMax-MaxMin principle to the matrix in all its stages, it was found that there was an equilibrium point except for the last stage where the equilibrium point was not available Therefore, the use of the linear programming method was