The purpose of this research highlight the achievement of the effectiveness of small and medium enterprises dimensions and conformable to analyze the relationship between business strategies and human resources management strategies , and launched search of a dilemma thought provoking fundamental questions revolve around the search is the lack of appropriate strategies in these enterprises to help them continuity and permanence in business and markets , as these enterprises lack the human resources management strategies appropriate , as well as business strategies that make them withstand the changes in the market environment is changing and volatile . It was to

This research focuses on detecting the financial corruption cases in Iraq in light of adoption the strategic audit, the paper deals with the problem of the proliferation corruption cases particularly financial in Iraq and dramatically in the presence of audit and control devices as well as inspection and integrity devices, which indicates the existence of deficiencies and weaknesses in those devices in the implementation of audit and control functions in order to detect the corruption cases in the economic units in Iraq.

Stems objective of this research through the provision of approach of strategic audit concepts and indicate the extent importance of adopting of strategic audit as a means to detect the f

The antiviral activity of leaf extracts from Datura stramonium and tomato plants inoculated with TMV, combined with 20% skimmed milk, was investigated. A TMV isolate was confirmed using bioassay, serological, and molecular approaches and subsequently used to inoculate plants. Tomato plants, both pre- and post-inoculated with TMV, were sprayed with leaf extracts from either TMV-free or infected plants, alone or mixed with 20% skimmed milk. Enzyme-linked immunosorbent assay (ELISA) using tobamovirus-specific antibodies and local lesion tests were conducted to assess antiviral activity based on virus concentration and infectivity in treated plants. The experiment followed a completely randomized design (CRD), and the Least Significant

Eichhornia crassipes (Mart.) Solms or Water hyacinth is a fertile floating aquatic widespread in worldwide. The form of plants and the anatomy parts of this plant were studied. The most important feature was obvious the air chamber with intercellular spaces by amazing arrangement. As well can notice aerenchyma tissue allow the parts of plants floated on the surface of water located in the ground meristem of root, petiole and in the mesophyll of leaves also presence of two type of crystals raphides and styloid crystals was noted of various member in the plant in addition appear astrosclereids around the air chambers, to support the plant parts from the unsuitable environmental conditions such as the speed of water flow or floods or high leve

study was conducted on a stretch of Tigris river crossing Baghdad city to determine the concentration of some chlorophenols pollutants. Aqueous samples were preliminary enriched about 500 times and the chlorophenols have determined using high performance liquid chromatography HPLC. Limits of detection LOD were (0.007–0.012 mg L-1), relative standard deviations RSD% were 2.4%–5.59% and relative recoveries were 51.06%– 104.07%. The existence of chlorophenols in Tigris river was in the range 0.023–4.596 mg L-1. The developed method suggested in this study can be applied for routine analysis and monitoring of chlorinated phenols in environmental aqueous samples.

This research deals with the study of the obstacles to peaceful coexistence in Iraq. Therefore, our hypothesis is that these obstacles are not attributed to one reason or to one source. Therefore, peaceful coexistence among the components of Iraqi society remains fragile and vulnerable to collapse and threat at any moment. This society, which is already in need of social relations, needs more than ever to coexist and consolidate it. Through the exercise of democracy in Iraq in a manner that guarantees rights and duties for all, to restore mutual trust between the components of this community in a way that feels they are citizens of the state.

Comparative taxonomic study has been compeleted for the species of the. genus Centaurium Hill. of Iraq. So the morphological characters were studied comparatively for the first time form Iraqi materials. Stems, leaves ,infloresences and reproductive organs characters were a good taxonomic importance. Geographical distrtribution has been done for the species of the genus in addition to the environment information. The results were presented with schedules, tables, maps and micrographs. Taxonomic key for the species separation was also presented.

A general and accurate morphological study was carried out for the species Calotropis procera which belongs to the family Asclepiadaceae. The research included the phenotypic characteristics of the root, stem and leaves the leaves were studied morphologically and anatomically, Flowers, fruits and seeds, as well as the geographical distribution of the genus were studied also. In general, there are no previous taxonomic study of this genus under consideration, according to the available sources and it is the first one has been done in Iraq, perhaps Because of its low prevalence previously, where it was recently noticed its spread in last two to three years ago. Keywords: Apocynaceae, Apple Sodom, Poisonous Plant, Anatomy