The research aims to show the possibility of adopting the market approach to measure the fair value of biological assets in Iraq, by applying to a sample of the company listed on the Iraq Stock Exchange, where the Middle East Fish Production and Marketing Company was selected from among 7 companies representing the agricultural sector in Iraq, and according to the availability of data and for five years, the financial statements were presented of the measurement and disclosure of  biological assets at fair value according to the market approach, One of the most important conclusions reached by the researcher is the The possibility of measuring and disclosing biological assets at fair value according to the market approach in the Ira

Water one of the most important sources Which is no doubt essential for life surviving, water is vital in many sectors of life e.g. ( agriculture, industrial, power and so many things can’t be restricted on the mentioned items, water has become major problem facing the world today. Competition over water resources between nations has made it as a vital commodity and a justification for waging wars against its neighbor’s countries, there are currently 263 rivers that either cross or demarcate international political boundaries. Geographically, Europe has the largest number of international basins (69), followed by Africa (59), Asia (57), North America (40), and South America (38).The absolute numbers of international basins, as well as t

Air pollution evaluation of the operational processes in the East Baghdad oil field was carried out. The analysis was carried out by ICP-MS technique. Total Suspended Particles (TSP) air load was higher than Iraqi Standards and world international allowable limits of World Health Organization. The mean concentrations of gases carbon monoxide, carbon dioxide, sulfur dioxide, in the air were within national and world standards, while the mean concentration of nitrogen dioxide was higher than standard limits. The air of the study area is considered a good quality for CO, CO2 and NO2 with no health effect, while it is hazardous for TSP that have serious risk for people with respiratory disease. The mean concentrations of Cd, Cr, Cu and

Mishrif Formation was deposited during The Cenomanian-Early Turonian, which has been studied in selected Tuba and Zubair OilFields, these wells (TU-5, TU-24, TU-40, ZB-41, ZB-42, and ZB-46) are located within Mesopotamian basin at southern Iraq and considered as a major carbonate reservoir in Iraq and the Arabian Gulf. The palaeontological investigations mainly depending on benthonic foraminifera of the studied wells of Tuba and Zubair Oilfields in Mishrif Formation, twenty-four species belonging to fourteen genera are recognized of benthonic foraminifera, which has been recognized through this study, especially benthonic foraminiferal, indicating four zones as follows:

The purpose of this study is to elucidate the microfacies and the biozones present in the studied rocks as well as to determine their environments or deposition. The study depends mainly on the benthonic foraminiferal assemblages identified from (27) rock thin sections made available from an outcrop at Wadi Banat Al-Hassan area in the Upper Euphrates Valley. X-Ray diffraction was also used to determine the type of carbonate minerals present in the studied rocks.

Abstract The study aimed at demonstrating the reality of sectarian coexistence in Iraq, which was characterized by the tolerance and coercion caused by the successive government policies to govern Iraq and to this day. The study was based on the hypothesis that coexistence between Islamic sects in Iraq can be achieved as long as there are strong bonds linking its components, and these bonds can produce coexistence between the sects based on peace. The study concluded that the hypothesis is correct, in addition to drawing a set of observations aimed at identifying weaknesses for advancing them through the adoption of mechanisms that address these weaknesses to yield towards a genuine peaceful coexistence among Islamic sects in Iraq.