This study was carried out to determine the effects of some environmental variables on biodiversity index value of benthic invertebrates' community in samples that collected monthly from two adjacent sites nearby the confluence of Tigris and Diyala rivers within Baghdad city that’s from November 2007 - October 2008. Results showed differences in chemical and physical characteristics for each river. Where the annual averages of these characteristics in Rivers Tigris and Diyala respectively for: water temperature (20, 19) Cº, pH (8, 8), Dissolved oxygen DO(8,4 ) mg/l , EC(1152,2979)µc/cm , Turbidity (28,74) NTU, Total Hardness of CaCO3 (485,823)mg/l, and finally NO3 (4,6)mg/l. Concerning the biological groups, included types of Insect

In this work, two groups of nanocomposite material, was prepared from unsaturated polyester resin (UPE), they were prepared by hand lay-up method. The first group was consisting of (UPE) reinforced with individually (ZrO2) nanoparticles with particle size (47.23nm). The second group consists of (UPE) reinforced with hybrid nanoparticles consisting of zirconium oxide and yttrium oxide (70% ZrO2 + 30% Y2O3) with particles size (83.98nm). This study includes the effect of selected volume fraction (0.5%, 1%, 1.5%, 2%, 2.5%, 3%) for both reinforcement nano materials. Experimental investigation was carried out by analyzing the thermo-physical properties like thermal conductivity, thermal diffusivity and specific heat for the polymeric composit

The last ten years observed a shift enormous scientific in the method and way that it deals professional with the cost accounting and reflected the result those shift enormous scientific of increase the competitive environmental that accompanied the emergence of a modern manufacturing environmental on surface the long roductive life and emergence advanced information technology that give a central focus of his important on client with growing global markets growth on a large scale.

        The research aim to define the concept of cost awareness, the concept and methods of  strategic cost management and the role of cost awareness for managers of industrial units in strategic of cost managem

The developed financial system is essential for increasing economic growth and poverty reduction in the world. The financial development helps in poverty reduction indirectly via intermediate channel which is the economic growth. The financial development enhancing economic development through mobilization of savings and channel them to the most efficient uses with higher economic and social returns. In addition, the economic growth reduces the poverty through two channels. The first is direct by increasing the introduction factors held by poor and improve the situations into the sectors and areas where the poor live. The second is indirect through redistribution the realized incomes from the economic growth as well as the realiz

The sports field is one of the fields that are concerned with the various methods and methods because of their positive impact on the development of actual training, the investment of the exerted effort in time, and through the follow-up of the researcher in the field and academic field, I noticed that there is a weakness in explosive ability, which affects performance and skill level during training and competition Therefore, the researcher decided to prepare maximum physical exertion exercises according to the anaerobic threshold as a principle of development in many physical and skill variables because good physical performance leads to reaching the best achievements and since the skill of shooting by jumping high - either constitutes a

The process of coordination and joint cooperation between SAIs and internal auditors in the public sector is considered one of the very important matters in performing efficient audits and are of high quality, especially if this coordination and cooperation is implemented in accordance with international standards, as it leads to avoiding duplication in auditing work. And the distribution of work in a distribution that achieves the objectives of auditing in general and is of general benefit to the economic unit.

The research problem lies in the weakness of the relationship between internal auditing and external auditing as a result of not applying INTOSAI Standard (9150) coordination and joint cooperation

It included the introduction to the research and its importance, as the knee joint is one of the important joints in the human body that are susceptible to injury, and among these injuries is the roughness of the knee that occurs as a result of weakness and imbalance in the work of the quadriceps muscle, so its treatment is through rehabilitation exercises to treat weakness and gain flexibility and strength.Hence the importance of the research by developing rehabilitation exercises with different resistances in the water medium and restoring flexibility and muscular strength for patients with knee roughness for ages from 30-40 years, and the experimental method was used to solve the research problem, and the research sample included (6) of

Recording an Electromyogram (EMG) signal is essential for diagnostic procedures like muscle health assessment and motor neurons control. The EMG signals have been used as a source of control for powered prosthetics to support people to accomplish their activities of daily living (ADLs). This work deals with studying different types of hand grips and finding their relationship with EMG activity. Five subjects carried out four functional movements (fine pinch, tripod grip and grip with the middle and thumb finger, as well as the power grip). Hand dynamometer has been used to record the EMG activity from three muscles namely; Flexor Carpi Radialis (FCR), Flexor Digitorum Superficialis (FDS), and Abductor Pollicis Brevis (ABP) with different le