The current study is a taxonomic account of three gastrotrich species that belong to Chaetonotidae (Phylum Gastrotricha) namely Ichthydium auritum Brunson, 1950 Lepidodermella squamata (Dujardin, 1841) and Chaetonotus anomalus Brunson, 1950. These species are registered as a new record from Iraq and were collected from several locations along the main outfall drain (MOD) in south of Baghdad, from January to December 2020. The species described in this article were found to be related to Hydrilla and Ceratophyllum and prefer environments rich in detritus and decomposing organic matter. The worms preferred water that is salty, hard, alkaline, and had good oxygen content.

The nonlinear refractive (NLR) index and third order susceptibility (X3) of carbon quantum dots (CQDs) have been studied using two laser wavelengths (473 and 532 nm). The z-scan technique was used to examine the nonlinearity. Results showed that all concentrations have negative NLR indices in the order of 10−10 cm2/W at two laser wavelengths. Moreover, the nonlinearity of CQDs was improved by increasing the concentration of CQDs. The highest value of third order susceptibility was found to be 3.32*10−8 (esu) for CQDs with a concentration of 70 mA at 473 nm wavelength.

Molar conductivity of different concentrations of thymine and adenosine in water , sodium acetate and ammonium chloride solution at different temperatures , 283. 15-323.15 K has been determined from direct conductivity measurements , examination of aqueous mixture of thymine and adenosine with Onsager equation reveal deviation from linearity at high concentration .This deviation was explained in term of molecular interaction . Ostwald dilution law also examined with the above mixtures lead to calculation of limiting molar conductivities and dissociation constants of both nucleic acid in water , sodium acetate and ammonium chloride. The agreement between the values obtained for Onsager equa

The paper presents an overview of theoretical aspects of small radio telescope antenna parameters. The basic parameters include antenna beamwidth, antenna gain, aperture efficiency, and antenna temperature. These parameters should be carefully studied since they have vital effects on astronomical radio observations. The simulations of antenna parameters were carried out to assess the capability and the efficiency of small radio telescopes to observe a point source at a specific frequency. Two-dimensional numerical simulations of a uniform circular aperture antenna are implemented at different radii. The small diameter values are chosen to be varied between (1-10) m. This study focuses on a small radio telescope with a diameter of 3 m sin

    The emergence of COVID-19 has resulted in an unprecedented escalation in different aspects of human activities, including medical education. Students and educators across academic institutions have confronted various challenges in following the guidelines of protection against the disease on one hand and accomplishing learning curricula on the other hand. In this short view, we presented our experience in implementing e-learning to the undergraduate nursing students during the present COVID-19 pandemic emphasizing the learning content, barriers, and feedback of students and educators. We hope that this view will trigger the preparedness of nursing faculties in Iraq to deal with this new modality of learning and improve it should t

Aim: To determine the expression of tissue inhibitors of metalloproteinases (TIMP-2) in oral squamous cell carcinoma (OSCC) and the difference in its expression level between positive and negative HPV-16 (human papilloma virus- 16) OSCC patients. Methods: This study was conducted on 33 biopsies obtained from patients with OSCC and 10 normal oral mucosa as controls. In situ hybridization (ISH) was used to investigate the presence of HPV-16, while immunohistochemistry (IHC) was used to estimate the expression level of TIMP-2. Results: The TIMP-2 was expressed in 27 (81.8%) of OSCC sections with no significant difference between its expression level in HPV-16 positive and HPV-16 negative OSCC cases (p=0.058). TIMP-2 was found to be hig

This research investigates the importance of social accounting and the auditor’s report. It basically checks if there is an impact of social accounting on the auditor’s report at the availability the INTOSAI standards No. (1700 and 1706). The study recruited 105 employees of the Federal Financial Supervision Office in Iraq. Data were collected using questionnaire. The questionnaire validity and reliability were checked to assure the truthfulness of the findings. The study found a positive correlation and a statistically significant effect between the accounting for social responsibility and the auditor’s report. It is necessarily recommended for the auditor and the bodies working in the Board of Supreme Audit to ensure the inclusio

The electronic payment systems are considered the most important infrastructure for the work of banks, particularly after a steady and remarkable development in information and communication technology, Which created the reality of the work of the infrastructure for these systems and these systems also become one of the most important components of infrastructure for the work of banks, cause it is one of the most important channels through which the transfer of cash, financial instruments between financial institutions in general and banking in particular.

     In order to achieve the objectives of the research, the most important to identify the concept of electronic payment systems, and its divisions, and th