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

The study aimed to survey mushroom species from fields among herbs, palm trunks, and trees in central Iraq and to identify them on the basis of morphological and molecular characteristics. As a molecular identification result with polymerase chain reaction six species were recorded (with eight isolates): Agaricus bitorquis (Quéllt) Saccardo. 1887 (SHA14); Candolleomyces candolleanus (Fr.) D. Wächter & Melzer, 2020 (SHA15); Cyclocybe cylindracea (D.C.) Vizzini & Angelini, 2014 (SHA13); Leucoagaricus hesperius Vellinga, 2010 (SHA16); Volvariella sp. (SHA17), and Volvopluteus gloiocephalus (D. C.) Vizzini, Contu & Justo, 2011 (SHA10, SHA101 and SHA12), belonging to four families of Basidiomycetes: Agaricaceae, Pluteaceae,

The Detour distance is one of the most common distance types used in chemistry and computer networks today. Therefore, in this paper, the detour polynomials and detour indices of vertices identified of n-graphs which are connected to themselves and separated from each other with respect to the vertices for n≥3 will be obtained. Also, polynomials detour and detour indices will be found for another graphs which have important applications in Chemistry.

This research aims to measure the discrepancy between the accounting income which is prepared according to generally accepted accounting principles and the tax income that is being prepared according to the rules and tax laws, and find out the most important differences that arise between incomes.The research found the most important to the following conclusions:1.Faces determining the tax base for companies subject to income challenges related to the weakness of the efficiency and the possibility of technical angel tax and its ability to examine the financial statements submitted to the tax administration tax.2.That the tax system in Iraq does not comply with accepted accounting principles generally accepted.The research recommends the

Abstract

The research attempted to find an explanation and solution to a problem related to the fluctuation and decrease In the rate of return on assets for the research sample banks during the duration of the research, The search started from the hypothesis that, The effect of salary Domiciliation on the banking profitability of a sample of Iraqi banks participating in the salary settlement system for the period (2016-2019),The research used the descriptive historical approach, the quantitative analytical approach and the statistical approach. The research reached a set of conclusions, the most important of which is The effect of salary Domiciliation on banking profitability was achieved in three banks

Background: The ideal maxillofacial prosthesis should have fine and thin boundaries that bindwith the surrounding facial structures and possess high tear strength.This study aims to determinethe best percentages of nanofiller (TiO2) and intrinsic pigment (silicone functional intrinsic) thatcould be mixed in as additives to improve the tear strength of Cosmesil M511 andVST50F siliconeelastomers with the least effect on their hardness.Materials and Methods: In this in vitro experimental study, a total of 80 samples, 40 for eachelastomer, were fabricated. Each elastomer sample was split into two equal groups to test for tearstrength and Shore A hardness. Each group consisted of 20 samples, including 10 control sampleswithout additives and 10 e

Football has progressed from being a ritual and a celebration to become an amateur sport, a professional sport, and now, increasingly, a commercial sport. In the analysis of football business model, the systemic approach should be adopted. If sport is regarded as one of the business sectors, then the application of business system methodology can be fully justified. The interest to create strong football business system calls for the search of the ways of popularizing football business model and boosting the economic potential of its participants. In the research literature tend to ignore the business processes within the sports business. Besides, the systemic approach in football business is usually limited to p