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اندماج الاعمال على وفق معايير المحاسبة والابلاغ المالي الدولية وانعكاسه على ترشيد القرارات الاستثمارية

Author name: صابرين كريم بلاسم

Supervisor name: هاني حميد مشجل السويطي

General topic: Administration and Economics

Specific topic: Accounting

Degree: Master

University: Wasit University - Faculty Of Administration And Economics - Department Of Accounting

Language: Arabic

University location: Wasit

First pages:

Abstract: Process of combination that business corporations witnessed throughout the recent years have been attracted many researchers' attention due to size of processes which has done and what's resulted to new giant corporations contributed significantly to change the competitive ability in the markets. The study problem shows failure to adopt international financial reporting standards (IFRS) related to combination, as well as other reasons that limit combination process in Iraq.The problem of research stands out through the following questions : 1 - Does non - application of international accounting standards (IAS) limit business combination in Iraqi environment?2 - Does combination of businesses lead to rational investment decisions by of management of corporations or lead to flabbiness of those corporations?The study aims to expose international accounting standard (IAS) that concerned with business combination and how its effect on rationalization of investment decisions by management of corporations, also give features of Iraqi accounting base for business combination. Therefore, the study began from the following hypothesis : adoption of international accounting standards (IAS) facilitates process of business combination in Iraq, and it’s reflecting on rationalization of investment decisions.This hypothesis is dichotomizes for two hypothesizes : 1 - The failure to dependence on international standards financial reporting is one of reasons that lead to limit process of business combination in Iraq.2 - Business combination leads to increasing the profit, maximizing the market value, increasing return on the investment, and minimizing risks on investment which means rationalization of investment decisions.The study reached many conclusions and recommendations. one of the most important conclusions was non - dependence on international standards financial reporting that concerned with business combination in Iraq, whereas accounting standards become obligated apply when there is not Iraqi accounting base. With respect to recommendations, it’s very necessary to direct the corporations their efforts for combination because its role in rationalization of their investment decisions, as well as it's necessary should be there Iraqi accounting base related to business combination.

تطوير اسلوب اعداد الموازنة العامة على وفق مفهوم الموازنة المستجيبة للنوع الاجتماعي في العراق == Developing Method of the General Budget Preparation According to Concept of Gender Responsive Budget in Iraq

Author name: خضر عباس جبار الجعيفري

Supervisor name: حيدر علوان الشمري

General topic: Administration and Economics

Specific topic: Accounting

Degree: Master

University: Wasit University - Faculty Of Administration And Economics - Department Of Accounting

Language: Arabic

University location: Wasit

First pages:

Abstract: The resources of Budget represent the right of all classes in society men ,women ,boys, girls which impose that process of preparing and distributing rely on a concept that cares these rights. The concept of merging the Gender in Budget has adopted this method to guarantee a highest level of a social Justice with chances efficiencies, and be fare in meeting the needs of the society classes and according to its expected and designed role. So, the budget operations based on knowing the needs and the impressions for each class of the society classes to achieve the efficient and fare distribution of the general resources, which emphasis to merge the Gender in the general Budged to make it a Gender Responsive Budget. . The research discusses the advantage of the Gender concept to develop methods of preparing the general Budget in Iraq, and to achieve that purpose, the methodology of the research focused on two things : : The first : Been through it discussing the logical substrates that relied on it the new in preparing the Budget start with concept of gender and passing by concept of the gender responsive budget, and the reasons behind using it and its expected role in making development. which It represents one of the used tools in executing the general financial policy. and the evaluation of this policy ,and the method of allocating credits and organizing the priority of general expenditure from the prospective of Gender requires analyzing the general Budget according to quantity indications that can be reached by focusing on the differences between two Genders to : - Detecting the disruption in Budget during allocating the resources and distributing them, or in collecting and gathering the revenues ,and put the financial policy to achieve the society Justice. - Understanding and studying the indications ,and explain how they effect on the development. - presentation suggestions to deal with disruptions. . The second : Been through it Procedure analytical and empirical research about adopting the method of GRB if it will improve overall performance of general Budget in Iraq, for that the traditional method that used to preparing the budgethas been analysis and assessment in one of the official service units that is funded centrally and which using in the field of education and teaching. Some of the quantitative indications were determined to assess the financial policies that are depended in it According to the results of analysis , In light of the results of the analysis have been drafting a proposed model for the preparation of the budget concerning with the concept of gender and try to apply it in that unit. The research concluded that the gender responsive budget adopts types of social values and moral principles that can participate in drawing the needs of society according to the strategic prospective equitable which leads consequently to improve the efficiency of utilization of human resources to achieve higher levels of development and reform in the political process

تاثير استعمال القيمة العادلة في تطبيقات المحاسبة الابداعية : دراسة تطبيقية على عينة من المصارف المدرجة في سوق العراق للاوراق المالية == The Impact of the Fair Value Standards In Creative Accounting Applications to Iraqi Commercial Banks Sector

Author name: ایناس حسن كاظم

Supervisor name: ستار جابر خلاوي الحجامي

General topic: Administration and Economics

Specific topic: Accounting

Degree: Master

University: Wasit University - Faculty Of Administration And Economics - Department Of Accounting

Language: Arabic

University location: Wasit

First pages:

Abstract: This research aimed to study the impact fair value standards,because there are a set of international accounting standards has recommended the use of fair value as the basis for measuring the financial assets in the banking sector on the creative accounting applications. Where the aim of the research to the study and analysis of the extent of the Iraqi banking environment commitment to the introduction of the concepts of fair value and its applications in the field of preparation of the financial statements. And to indicate the extent of Iraq's commitment to commercial banks in ways that fair value measurement stipulated by international accounting standards. And study and analysis of the impact of the value of international standards for fair in creative accounting applications in Iraq's commercial banking sector. And try to find practical measures to determine the credibility of the financial statements and disclosures made pursuant to the concept of fair value and the statement of its role in the reduction of creative accounting applications.To achieve the aim of the research we use the profits divided to measure the fair value of the shares of the model, and applied on a sample of private and listed commercial banks in the Iraq Stock Exchange of period 2011 2014 ,. The research found a set of conclusions notably that the lack of an active market for fair value measurement provides an opportunity for accountants to use the jurisprudence personal when measured allowing the opportunity to manipulate the accounting numbers and connect misleading information to the users of this information, and do not refer to the use of fair value in the financial reports issued by commercial banks Iraqi listed on the Iraq Stock Exchange, as well as special reports mentioned in the market, although the reason for that is because the local environment lacks a law or accounting standard required the Iraqi commercial banks using fair value.proceeding Of search results researcher recommended that the organizers of the accounting profession in Iraq to pass a law or accounting standard commensurate with the Iraqi environment in which the concept of fair value and the ways illustrates the measured and choose the method that works with the Iraqi environment; in order to reduce dependence on personal interpretations by authors financial statements and to avoid problems arising from the operations of earnings management and creative accounting.

تاثير تغيرات الاطار المفاهيمي للمحاسبة المالية على الممارسات المحاسبية في العراق == The Impact of Changes the Conceptual Framework of Financial Accounting on the Accounting Practices in Iraq

Author name: علي حسين مهاوش الحميداوي

Supervisor name: هاني حميد مشجل السويطي

General topic: Administration and Economics

Specific topic: Accounting

Degree: Master

University: Wasit University - Faculty Of Administration And Economics - Department Of Accounting

Language: Arabic

University location: Wasit

First pages:

Abstract: The research aims to determine the extent of the impact of changes in the conceptual framework for financial accounting in the accounting practices adopted by local companies, also it aims to determine the extent to follow the conceptual framework by the research sample to provide useful information to users of such information companies.It summed up the importance of research to the side of the theoretical as provided by the conceptual framework for financial accounting of significant influence to direct measurement and disclosure of accounting operations at the international and local level and the impact of its changes on the accounting functions, and the importance of the practical side focuses on the impact of the conceptual framework for financial accounting changes at the international level on local accounting practices Iraqi joint stock companies listed on the Iraq Stock Exchange.The researcher concluded that the pursuit of international professional organizations to the formulation of accounting theory requires attention to the conceptual framework of financial accounting as an introduction to the theory and resolve emerging accounting problems and to give legality to the formulation of international accounting standards.The conceptual framework of common financial accounting came a pop - up from previous frames, harmonic project is internationally, as stated in response to recent economic developments and the emergence of multinational companies, emerging to resolve accounting problems and modifying accounting standards and find it.The research has come to a set of conclusions, including : the need for attention to the theoretical aspect of accountability through attention to the conceptual framework of financial accounting to work on thedevelopment of accounting and find a theory to give legitimacy accounting practices followed.We should pay attention to the selection of measurement methods of accounting for items important economic events and by giving priority to the measure, which will directly affect the activity as a result of the financial and economic center of the unit.

قياس النمو والانتاجية الكلية لعوامل الانتاج في الاقتصاد العراقي للمدة 1980 - 2014 == MEASURING TOTAL GROWTH & PRODUTIVITY OF The TOTAI FACTORS IN THE IRAQI ECONOMY ((1980 - 2014))

Author name: حسين كلف عزيز

Supervisor name: جعفر باقر محمود علوش الوائلي

General topic: Administration and Economics

Specific topic: Economy

Degree: Master

University: Wasit University - Faculty Of Administration And Economics - Department Of Economics

Language: Arabic

University location: Wasit

First pages:

Abstract: هدف البحث الى استخدام نموذج سولو المطور المعتمد على تقدير دالة الانتاج لـ(Cobb - Douglas) في قياس النمو الاقتصادي في العراق للمدة (1980 - 2014)، ومعرفة العلاقة بين راس المال المادي والبشري، والانتاجية الكلية لعوامل الانتاج، وكذلك توزيع مساهمة عوامل الانتاج على النمو الاقتصادي.اظهرت نتائج الدراسة ان مرونة كل من العاملين راس المال البشري، وراس المال المادي، بنسبة (0.80 - 0.20) على التوالي، ويسهم هذان العاملان في تفسير ما نسبته (83.0%) من التغيرات في معدل نمو الناتج المحلي الاجمالي، وهذا يشير الى ان نسبة مساهمة العوامل الكلية لعوامل الانتاج في النمو بلغت (17%). وبلغت مساهمة راس المال البشري (75.31%)، ومساهمة راس المال المادي (13.23%) من نمو الناتج المحلي الاجمالي خلال المدة (1980 - 2014)، في حين بلغ معدل نمو الانتاجية الكلية لعوامل الانتاج (0.55%) خلال المدة نفسها على مستوى الاقتصاد ككل. واظهرت مرونة انتاج راس المال المادي والبشري نحو (0.76 - 0.23) على التوالي في القطاع الزراعي، ويسهم هذان العاملان في تفسير ما نسبته (4%) من التغيرات في معدل نمو الناتج المحلي الاجمالي، وهذا يشير الى ان نسبة مساهمة العوامل الكلية لعوامل الانتاج في النمو بلغت (96%). وبلغت مساهمة راس المال البشري (56.62%)، ومساهمة راس المال المادي (13.51 - %) من نمو الناتج المحلي الاجمالي خلال المدة (1980 - 2014)، في حين بلغ معدل نمو الانتاجية الكلية لعوامل الانتاج (1.38%) في القطاع الزراعي للمدة نفسها، كما اظهرت مرونة انتاج راس المال المادي والبشري نحو (0.31 - ) (1.31) على التوالي في القطاع الصناعي، وبلغت مساهمة راس المال البشري (69.88 - %)، ومساهمة راس المال المادي (49.27%) من نمو الناتج المحلي الاجمالي خلال المدة (1980 - 2014)، في حين بلغ معدل نمو الانتاجية الكلية لعوامل الانتاج (1.43 - %) في القطاع الصناعي للمدة نفسها، واظهرت مرونة انتاج راس المال المادي والبشري نحو (0.91 - ) (1.91) على التوالي في قطاع الخدمات، وبلغت مساهمة راس المال البشري (246.80%)، ومساهمة راس المال المادي (69.04 - %) من نمو الناتج المحلي الاجمالي خلال المدة (1980 - 2014)، في حين بلغ معدل نمو الانتاجية الكلية لعوامل الانتاج (3.75 - %) في قطاع الخدمات للمدة نفسها. واهم التوصيات التي قدمتها الدراسة هي ضرورة التركيز على فاعلية الاستثمار في راس المال البشري، من خلال الاستثمار في التعليم والصحة والبحث والتطوير؛ لما له من اثر هام وبارز في زيادة النمو الاقتصادي. | estimate the production function for(Cobb - Douglas) in the measurement of economic growth in Iraq for the period (1980 - 2014), and the relationship between the head of the physical and human capital, the overall productivity of factors of production, as well as the distribution of the contribution of the factors of production and economic growth.The results of the study that the flexibility of all workers in human capital, physical capital, by (0.80 - 0.20), respectively, and contributes to these two factors in the interpretation of what rate (%83.0) of the changes in the rate of growth of gross domestic product GDP, this indicates that the rate of contribution of the macro - factors of factors of production in the growth of (%17). The contribution of human capital (%75.31), and the contribution of physical capital (%13.23) from GDP growth during the period (1980 - 2014), while the growth rate of the overall productivity of factors of production (%0.55) during the same period at the level of the economy as a whole. The flexibility of showed the production of physical and human capital toward (0.76 - 0.23) respectively in the agricultural sector, and contributes to these two factors in the interpretation of what rate (%4) of the changes in the rate of growth of gross domestic product (GDP), this indicates that the rate of contribution of the macro - factors of factors of production in the growth of (%96). The contribution of human capital (%56.62), and the contribution of physical capital (% - 13.51) from GDP growth during the period (1980 - 2014), while the growth rate of the overall productivity of factors of production (%1.38) in the agricultural sector for the same period, it also showed the flexibility of the production of physical and human capital toward ( - 0.31) (1.31) respectively in the industrial sector, contribution amounted to human capital (%69.88), and the contribution of physical capital (%49.27) from GDP growth during the period (1980 - 2014), while the growth rate of the overall productivity of factors of production (% - 1.43) in the industrial sector for the same period, and showed flexibility of the production of physical and human capital toward( - 0.91)(1.91)respectively in the services sector, contribution amounted to human capital (%246.80), and the contribution of physical capital (% - 69.04) from GDP growth during the period (1980 - 2014), while the growth rate of the overall productivity of factors of production (% - 3.75) in the services sector for the same period. Most of the recommendations made by the study is the need to focus on the effectiveness of investment in human capital, through investment in education and health research and development; and to have an important impact in the increasing economic growth.

تحليل بعض تحديات القطاع الزراعي واثرها على الامن الغذائي في العراق للمدة 1990 - 2013 == Analysis of some of the agricultural sector and its impact on food security challenges in Iraq for the period (1990 - 2013)

Author name: ميس محمد حسين

Supervisor name: جليل كامل غيدان الجبوري

General topic: Administration and Economics

Specific topic: Economy

Degree: Master

University: Wasit University - Faculty Of Administration And Economics - Department Of Economics

Language: Arabic

University location: Wasit

First pages:

توجهات السياسة النقدية لتحقيق الاستقرار الاقتصادي وتحسين سعر الصرف في العراق للمدة 1980 - 2013

Author name: رباب ناظم خزام العكيلي

Supervisor name: احمد صبيح عطية العطواني

General topic: Administration and Economics

Specific topic: Economy

Degree: Master

University: Wasit University - Faculty Of Administration And Economics - Department Of Economics

Language: Arabic

University location: Wasit

First pages:

نظم الحماية الاجتماعية وسبل تطويرها : العراق حالة دراسية للمدة 2003 - 2016 == Social protection systems and means of Development : Iraq case study for period (2003 - 2016

Author name: زهراء فاضل عباس الربيعي

Supervisor name: رحمن حسن علي الموسوي

General topic: Administration and Economics

Specific topic: Economy

Degree: Master

University: Wasit University - Faculty Of Administration And Economics

Language: Arabic

University location: Wasit

First pages:

Abstract: The subject of social protection systems is one of the important topics and given the importance of these systems, this study will show us the clear vision of these systems and mechanisms of work, since the mechanisms of work vary from country to country, despite the different mechanisms of work, but the goal is almost one, Achieving a standard of living and well - being for the individual by providing protection to the individual in the event of loss of income, disability, disability, old age and other matters to which individuals are exposed in their lives .The study of this topic highlights the strengths and weaknesses of the targeting system for groups below the poverty line and tries to focus on them in order to avoid their negative effects.The subject of social protection systems has become one of the most pressing issues in light of economic instability and increasing inequality among individuals in society.Therefore, this study aims to study the social protection systems and types with reference to the experiences of some countries in their application, and focus on social protection systems applied in Iraq, and the diagnosis of some of the problems that face, which prevented its work efficiently in a manner that targets those falling below the poverty line .The study starts from the hypothesis that the failure of the social protection systems applied in Iraq in various forms to achieve social security for the target groups, and to rid them of poverty and alleviate their suffering .The importance of the study in the need to prepare social protection systems that fit economic reforms to ensure their success after the deterioration of these reforms on the social groups of the lowest income in society, and as Iraq must be able to carry out economic reforms so heiimust pay attention to these social systems and formulation to protect the community from Damage to these reforms.The study concluded that the social protection systems, especially in Iraq, suffer from many problems, as well as the modern specifications in targeting the categories due, as well as the absence of an integrated mechanism of action between the state institutions and the social protection institutions, the payments paid to individuals do not keep pace with the economic changes of the Iraqi economy and the citizen himself. The study recommended improving the targeting of households covered by social protection systems by trying to coordinate and link the Directorate of the Protection Network with the relevant government agencies. To develop the benefits of social protection systems and not restrict them to financial matters by adding in - kind benefits such as health, education, etc., Because education is one of the tools that increases productivity in the economy

دراسة تاثير الحجم البلوري في خواص اوكسيد الكالسيوم المحضر بالتفكك الحراري == A Study of The Effect of Crystallite Size In Cao Properties Prepared By Thermal Decomposition

Author name: امل دشر حسين الربيعي

Supervisor name: عباس فاضل عيسى | ستار عبود عباس

General topic: Physics

Specific topic: Solid State and Materials Physics

Degree: Master

University: Wasit University - College Of Science - Physics Department

Language: English

University location: Wasit

First pages:

دراسة نظرية لاستطارة رامان المحفزة في الالياف البصرية احادية النمط == Theoretical Study of Stimulated Raman Scattering In Single Mode Optical Fibers

Author name: عدي حميد توفيق

Supervisor name: حسن عبد ياسر | هاشم علي يسر

General topic: Physics

Specific topic: Physics

Degree: Master

University: Wasit University - College Of Science - Physics Department

Language: English

University location: Wasit

First pages:

دراسة الخواص التركيبية والبصرية لاغشية ثنائي اوكسيد التيتانيوم النانوية التركيب باستخدام الترذيذ الراديوي المغناطيسي == Study The Structural And Optical Properties of Nanostructure TiO2 Films Prepared By Rf Magnetron Sputtering

Author name: عقيل كريم هادي

Supervisor name: منير هليل جدوع | عبد الحسين خضير لطيف

General topic: Physics

Specific topic: Physics

Degree: Master

University: Wasit University - College Of Science - Physics Department

Language: English

University location: Wasit

First pages:

ترسيب اغشية رقيقة نانوية بالبلازما لمتراكبات متعدد الانلين فضة == Plasma Deposition of Polyaniline Silver Nanocomposite Thin Films

Author name: زهراء وهيب عبد الرزاق

Supervisor name: احمد خضير عباس الزبيدي | حمد رحيم حمود

General topic: Physics

Specific topic: Physics

Degree: Master

University: Wasit University - College Of Science - Physics Department

Language: English

University location: Wasit

First pages:

تحضير غشاء اوكسيد المغنسيوم النانوي بواسطة ترسيب الترذيذ الماكنتروني واستخدامه ككاشف لغاز الامونيا == Magnesium Oxide Nano Film Preparing By Magnetron Sputtering Deposition And Using It As A Detector For Ammonia Gas

Author name: مهنا محسن حبيب

Supervisor name: منير هليل جدوع | عبد الحسين خضير الطيف

General topic: Physics

Specific topic: Physics

Degree: Master

University: Wasit University - College Of Science - Physics Department

Language: English

University location: Wasit

First pages:

التشخيص الجزيئي لبعض انواع الفطر Trichoderma وتقييم فعاليتها ضد الديدان الثعبانية لعقد الجذور Meloidogyne javanica في محافظة واسط == Molecular Diagnosis of Some Species of Trichoderma And Evaluation Their Activity Against Root - Knot Nematode Meliodogyne Javanica In Wasit Province

Author name: حمزة عباس ياسر

Supervisor name: محمد جبير حناوي | هادي مهدي عبود

General topic: Biology

Specific topic: Zoology

Degree: Master

University: Wasit University - Faculty Of Education - Department Of Biology

Language: Arabic

University location: Wasit

First pages:

Abstract: نفذت هذه الدراسة لعزل وتشخيص الانواع المستوطنة للفطرspp Trichoderma في محافظة واسط وتقييم فاعليتها ضد نيماتود العقد الجذرية Meloidogyne javanica (Treub) في مختبر الفطريات في قسم علوم الحياة - كلية العلوم - جامعة واسط فضلا عن دراسة تاثير هذه الانواع في بعض | This study has been conducted to isolate and identify some nation species of the fungus Trichoderma spp in wasit province and evaluate the activity of them against Root Knot nematode Meloidogyne javanica (Treub) in the laboratory of Biodepartment - College of science - University of wasit, and study the effect of these species in growth criteria of tomato plant in greenhouses of Ministry of Technology and Science, and diagnosed by PCR technology. Soil samples had been collected from soil and plant roots (solanaceae, cucurbitacece) infected with Meloidogyne javanica in fields and greenhouses in eight locations in wasit province (Kut center, Alahrar, Alhay, Alnuamania, , Badra, algardhia, sheikh saad and Aldijaily) for the period from 5/11/2013 to 22/12/2013.The results had been revealed that there are 15 isolates of 25 isolates contain Trichoderma spp, by the purification we got 7 a local isolates of the fungus Trichoderma belong to four species of Trichoderma which were T.harzianum، T.hamatum، Trichoderma sp1 and Trichoderma sp2.Results showed All tested isolate high efficiency in parasitism the eggs of nematode and the reduction of the percentage of hatching eggs and the more effective isolate was the T. harzianum3 (T6) from sheikh saad location comparing with the other tested isolates and the percent of parasitism was 97%, and significant differences with all isolates and the results showed a clear reduction in the number of larvae emerging comparing with the control.The results showed that the isolates T.hamatum1 (T1), T.harzianum2 (T3)، T.hamatum2(T7) exist high percent of parasitism which were 92.2% , 90.8% , 90.4% respectively It was not a significant difference between them, while the isolates T.harzianum1 (T2)، Trichoderma sp1 (T4)، Trichoderma sp2 (T5) were 80.4%, 77.5%, 84.6% respectively.The result also showed that the filtrate of isolates (100%, 50%, 25%) had good effect on egg hatching (destruction) comparing with the control and the more effective concentration was 100% Compared to other concentrations and the filtrate of isolate T. harzianum3(T6) was more effective comparing with other filtrate of isolates and the mortality of eggs were 96.7%، 75.5، % 56.3% at the concentration 100%, 50%, 25% respectively The Trichoderma sp2 (T5) was least effective isolate compared with other isolates, as the proportion of parasitism was 76.4%، 59.7%، 38.6% at the concentration 100%, 50%, 25% respectively. With regard to the effect of fungus in tomato plant growth criteria the results also showed that the isolate T. harzianum3 (T6) enhanced the growth of the length of stem and root of tomato plant growing in greenhouses and the lengths of stem and root treatment with T. harzianum3 (T6) were (19.7, 21.3) cm respectively Followed by the the control which were (16.1، 15.4) cm respectively while the lengths of stem and root of treatment plants with the fungus and nematode together were(14.4، 11.1) cm respectively and least length of stem and root of treatment plants with nematode only were (9.6، 6.2) cm respectively.The results of the polymerase chain reaction (PCR) revealed a Positive results by using SCAR primer in this technique to two isolate of fungus Trichoderma (T. harzianum and T. hamatum) through success in the amplification process to 7 isolate of the fungus as given expected band (837 base pairs) which back to the species T.harzianum, while the species T.hamatum the size of band was (450 base pairs), the recording of two species using this technique is the first in Wasit province and Iraq.

دراسة بيئة وتنوع الهائمات الحيوانية في نهر الغراف واسط - العراق == Ecology And Diversity Study of Zooplankton In Al - Gharraf River Wasit - Iraq

Author name: رشا موحان سلمان

Supervisor name: جميل سعد السراي | مهند رمزي نشات

General topic: Biology

Specific topic: Zoology

Degree: Master

University: Wasit University - College Of Science - Department Of Biology

Language: Arabic

University location: Wasit

First pages:

Abstract: جريت دراسة بيئية للهائمات الحيوانية في نهر الغراف, وموقعه في الجزء الجنوبي الشرقي من العراق, تحيط به مساحات شاسعة وخصبة من الاراضي الزراعية. هدفت الدراسة الى التنوع الاحيائي للهائمات الحيوانية, من خلال قيم بعض ادلة التنوع الاحيائي, وكذلك دراسة تاثيربعض ال | An ecological study of zooplankton was carried out on the Al - Gharraf River, that located in the south eastern sector of Iraq and surrounded by vast and agricultural land to the aim of this study are biodiversity of zooplankton by through some of biodiversity index values of some physical and chemical characteristics of water on the biodiversity and abundance of Al - Gharraf zooplankton. The samples of the study have been collected monthly for the period from August 2014 untill July 2015 at three selected stations in the river; Station one is located at 500 m of the AL - KUT Dam. The second is situated at a distance of 15 Km away from the station one at (Kut - Muwafaqiya) and the latter station is located at 18 Km apart from the second one upon entering the river to Muwafaqiya The study was achieved by measurement of some physical and chemical properties of water were analyzed the parameters studied included Air temperature (11 to 38.6) ?C, water temperature (12.1 to 29.1) ?C, pH (7.2 to 7.9), EC (490 to 1860) µS/cm, Salinity (0.31 to 1.19) ‰, DO (5 to 9.1) mg/L, BOD5 (0.2 to 7.1) mg/L, Turbidity (4.69 to 74) NTU, TDS (0.26 to 0.99) g/L, TSS (0.005 to 5.9) mg/L, TH (388 to 520) mg/L, Ca+2 (100.2 to 180.36) mg/L, Mg+2 (3.69 to 52.07) mg/L and NO3 - 2 (0.034 to 3.58) mg/L and PO4 - 2 (0.011 to 1. 25) mg/L., Bicarbonate (130 to 185) mg/L, Sulfate (80 to 180) mg/L, the percentage of oxygen saturation (48.59 to 93.82) %, Water flow (14.28 to 76.92)cm\sec. and total Alkalinity(119 to 274)mg/L.The study also included biological aspects using density, Rrelative abundance index (Ra), Constancy index (S), Species richness index (D), Shanon - Weiner index (H), Species uniformity index (E) and Jaccard presence - community were also employed to determine the values of species composition, density and zooplankton biodiversity in the study area. In the current study about 113 Taxonomic units of zooplankton were identified, the rotifer was dominate group including 64 taxa to rotifera, 34 taxa belonging to cladocera and 15 taxa to copepod.The Zooplankton showed high density in river 8332.62 Ind. /m3 during April 2015 while lower465.32Ind. /m3 in Sebtember 2014 also the rotifer recorder density from198.66 to 7865.98 Ind/m3, cladocera density from 0 to 233.32 Ind/m3and copepod density from 66.33 to 2932.65 Ind/m3.The results of the relative abundance index showed that the species rotifera : neplunia Rotaria. Keratella valga Brachionus angularis, Keratella cochlearis dolicopter While as from Cladocera, Alona rectangular, Polyarthra Alonella excise, , Moina affinis, , Bosmina longirostris Ceriodaphnia rigaudi Chydorus piger, Scapholebrus kigni. Simocephalus sevrulatu and the copepods : Immature Harpacticoida, Paracyclo fimbriatus, Nitocra sp., Nitocra spinipe, , Harpaticoida sp. and Nauplii were more abundant in Al - Gharraf river. also the results of Constancy index showed Six taxa belonged to zooplankton, which were considered "Constant" at stations However the other taxonomy units varied from "accessory" and "accidental" taxonomy units in study stations. The values of the Species richness index of rotifer varied from 0 to 5.42 and cladocera varied from 0 to1.41 and copepod from 0 to 2.70 The highest percentage of similarity 48.148% for Zooplankton were reported between stations 1 and 2. The lowest similarity reaching 35.412% recorded between stations 2 and 3. The Shanon - Weiner index of total Zooplankton varied from0.4to 2.5 bit/ind while the Shanon index of Rotifera from1.05 to 2.61 bit/Ind., Cladocera varied from 0.4to 1.38 bit/Ind. and Copeoda varied from 0.11 to 1.76 bit/Ind., The uniformity index of total Zooplankton varied from0.17 to 1.01and Rotifer varied from 0.4 to 0.9, Cladocera from 0.4 to 1 and Copeoda from 0.08 to 0.99 These high values indicate that there is no ecological stress on zooplankton in the study area

التاثير القاتل لمستخلصات نبات اليوكالبتوس Eucalyptus camaldulensis في يرقات بعض انواع البعوض (Diptera : Culicidae) في التجمعات المائية لمزارع القمح والشعير في ضواحي مدينة الكوت - العراق == Extracts Killer Effect of Eucalyptus Camaldulensis Plant On Larvae of Some Mosquito Species (Diptera : Culicidae) In Aquatic Pools of Wheat And Barley Farms In Suburbs of Kut / Iraq

Author name: زينب محمد عباس

Supervisor name: جميل سعد السراي

General topic: Biology

Specific topic: Zoology

Degree: Master

University: Wasit University - College Of Science - Department Of Biology

Language: Arabic

University location: Wasit

First pages:

Abstract: شملت الدراسة جمع عينات من يرقات الطور الثالث والرابع لبعض انواع البعوض من الجداول المائية لمزارع القمح والشعيرفي مدينة الكوت - واسط / العراق خلال الموسم الزراعي الممتد من تشرين الثاني 2013 ولغاية نيسان 2014 ومن ثم تقييم فاعلية المستخلص المائي والكحولي لاو | The present study was established to evaluate the effectiveness of the water and alcohol extracts of Eucalyptus camaldulensis Dehnhardt Leaves on the killing of the 3rd - 4th instar larvae of some mosquito species collected from Wheat and Barley fields in AL - Kut city, Wasit province / Iraq, during the period of six months (November 2013 - May 2014). This study has been demonstrated the following results : The study showed the presence of three types in the study aquatic environment distributed on gender, type I return to the genus Aedes, a type Aedes caspius pallas and appeared during months November 2013 to February 2014. The types other two Faaudan to genus Culex two type Culex tritaeniorhynchus Giles and Culex pipines L has appeared during March and April 2014, respectively, of a monthly period extending from from November 2013 to the end of the study in April 2014. The results of the study showed the water and alcohol extract leaves the plant E. camaldulensis kill larvae in the third and fourth instar of the three types of mosquitoes effect. The following : - The alcohol extract of Eucalyptus camaldulensis leaves was more effective on the mortality of mosquito larvae than water extract after 24h following treatment. In which the (10000 ppm) at the highest concentration of both extracts (alcohol and water) showed the highest response. The mortality rate of larvae Ae.caspius of alcohol and water extracts were (100, 90) % respectively. As well as the alcoholic LC50 and LC90 that were given to same species, were calculated and the results were (8, 2700 ppm) respectively. Whilst the water extract at the same lethal concentrations findings were (2500, 9900 ppm) respectively. - The mortality rate of larvae Cx. tritaeniorhynchus of alcohol and water extracts were (73, 66) % respectively. As well as the alcoholic LC50 and LC90 that were given to same species, were calculated and the results were (6400, 12500 ppm) respectively. Whilst the water extract at the same lethal concentrations findings were (5600, 11400 ppm) respectively. - The mortality rate of larvae Cx. pipines of alcohol and water extracts were (43, 3.3) % respectively. As well as the alcoholic LC50 and LC90 that were given to same species, were calculated and the results were (16100, 22300ppm) respectively. Whilst the water extract at the same lethal concentrations findings were (zero, zero) respectively.

تشخيص طفيلي المشعرات المهبلية بتقنية تفاعل البلمرة المتسلسل RT - PCR في محافظة واسط - العراق == Diagnosis of Trichomonas Vaginalis Using Real - Time Pcr Technique In Wasit Province - Iraq

Author name: رسل واسط كاظم

Supervisor name: عبد السادة عبد العباس راهي

General topic: Biology

Specific topic: Microbiology - Parasites

Degree: Master

University: Wasit University - College Of Science - Department Of Biology

Language: English

University location: Wasit

First pages:

Abstract: في الدراسة الحالية، نصف طريقة سلسلة تفاعل البلمرة المتسلسل للكشف عن DNA محدد من طفيلي المشعرات المهبلية في الفحص السريع لتقنية الوقت الحقيقي لسلسلة تفاعل البلمرة. وتقييم مدى انتشار داء المشعرات وفقا مع دراسة العوامل المختلفة التي تؤثر على داء المشعرات الم | This study was involved the describe of an existing PCR method for specific detection of Tichomonas vaginalis DNA into a rapid real - time PCR assay, and to evaluated the recent prevalence of trichomoniasis accordance with studying different factors that affect on vaginal trichomoniasis in females complaining of vaginal discharge.Vaginal swab samples were collected from 401 patients attending two public hospitals and three private clinic in the Al - Kut city. Demographic data, clinical and socioeconomic status were collected from the patients using a structured questionnaire. Total genomic DNA was isolated from 60 samples of vaginal swab randomly chosen to specific detection of T. vaginalis DNA into a rapid real - time PCR.All samples were examined by the direct microscopic examination (wet mount and Giemsa - stained smear). Their ages were ranging from 14 - 63 years. The vaginal swabs examined by wet mount and Real Time - PCR to detect the presence of T. vaginalis. The pH strips were used to detect the vaginal acidity.Of the 60 women, 13 were positive by Real Time - PCR giving the prevalence rate of (21 67%) with sensitivity, specificity and accurate rate 100% and the direct microscopic examination (wet mount and Giemsa - stained smear) show 5/60 (8.33%) positive case while 55/60 (91.67%) gave a negative result with a sensitivity and specificity, and accuracy (38.5%) (100%) (86.7%).Women aged (24 - 33)years had significantly higher prevalence of trichomoniasis (46.1%) than other age groups.Married women had the highest percentage of trichomoniasis (76.9%), comparing with widowed women (7.7%) and divorced women (15.4). With statistical significant difference between these groups. Uneducated women had significantly higher rate of T.vaginalis infection (76.9%) than educated women (23.1%). Statistical significant difference was detected between these groups.Pregnant women showed a higher infection rate 7(53.8%) than non - pregnant 6 (46.2%).Women with vaginal pH (6 - 7), (5 - 6) had significantly higher rate of infection (53.8% and 38.5%) respectively.Women who used (loop and the oral contraceptive pills) contraception had the lower rate of infection(23.1%) than those not using any contraception (67.9%). Statistical significant difference was detected between these two groups.The highest percentage 2(66.67%) was found among women with T. vaginalis who used contraception for >2 years.The higher percentage of infected with T. vaginalis parasite was found in bad odor or fish odor vaginal discharge which was noted (76.9%) of infected women with T. vaginalis. Statistical significant difference was detected between these groups. Women with Frothy discharge color showed higher significantly percentage of infection 7(53.8%) than other with Yellow to green and bloody discharge and Clear discharge 3(23.1%), 2(15.4%) and 1(7.7) respectively.Multipara women revealed the highest rate of trichomoniasis (46.15%). No statistical significant difference was detected between infection and parity.T.vaginalis was more commonly seen in women with frequency of sexual intercourse 2 - 3 time per week 5 (50%) cases. The lowest incidence was detected among those who had sexual intercourse once per month 1 (10%), with statistical significance among these variables. T.vaginalis was found to be predominant among housewives (69.23%) than employees (30.77%).Fertilizing women were showed higher 9(69.2%) T. vaginalis infection than non - fertile women 4(30.8%).The high incidence of T.vaginalis infection was found among rural females 8 (61.5%), followed by urbanized females 5 (38.5%).

دراسة فسلجية لمرضى الفشل الكلوي قبل وبعد الديلزة في محافظة واسط == A Physiological Study of Renal Failure Patients Pre And Post Dialysis In Wasit Province

Author name: تمارة حمد احمد العقبي

Supervisor name: كاظم جهيد كاطع الطائي | هيثم قاسم محمد

General topic: Biology

Specific topic: Zoology - Physiology

Degree: Master

University: Wasit University - College Of Science - Department Of Biology

Language: English

University location: Wasit

First pages:

Abstract: تم اجراء هذه الدراسة في كلية العلوم/ قسم علوم الحياة في جامعة واسط وبالتعاون مع مركز الكلية الصناعية في محافظة واسط للفترة من 1/10/2012 ولغاية 1/5/ 2013 لغرض دراسة التغيرات الفسلجية التي تحدث لمرضى الفشل الكلوي بنوعيه الغسيل الدموي والغسيل البريتوني قبل و| This study was conducted in the Department of Biology, College of Science, University of Wasit. The samples were collected in cooperation with artificial kidney center in AL - Kut Hospital, AL - Kut city, Wasit Province, during the period from 1 /10/2012 to 1/5/2013. In order to study the physiological changes of renal failure patients before and after hemodialysis and peritoneal dialysis. The blood samples were taken from one hundered thirty four patients for this study.The patients in this study were divided into two groups according to the type of dialysis : 94 hemodialysis patients, 52 males with age range (21 - 69) years and 42 females with age range (20 - 70) years, 40 peritonial dialysis patients, 24 males with age range (21 - 60) years and 16 females with age range (23 - 63) years. All results were compared with the results of 57 healthy person who were selected from both sexes (29 males and 28 female). Eight milliliters of venous blood were collected from control subjects and patients with renal failure by using disposable syringe of 10 ml before and after dialysis process.The blood analyses was conducted for evaluating the hematological parameters which are included (Hb, PCV, WBCs and PLT ) biochemical parameters which include (Blood Urea, Serum Creatinine, Total Protein and Calicum) electrolyte parameters which include sodium and potassium, measured concentration of (Erythropoietin and Aldosterone) hormone in patients with renal failure before and after dialysis and control groups and measure the effectiveness of phagocytic cells in patients with renal failure before dialysis by using Nitroblue Tetrazolium stain (NBT). The study revealed the following results : 1 - When comparing the results of parameters between before and after hemodialysis and peritoneal dialysis with healthy control show the following : a - Significant decrease (P < 0.01) in the levels of (Hb and PCV) while significant increase (P < 0.01) in PLT in renal failure patients before and after dialysis compared to healthy control and significant increase (P < 0.01) in the numbers of WBCs in male peritoneal dialysis patients compared to healthy control.b - Significant increase (P < 0.01) in urea, creatinine, sodium, potassium and in the aldosterone hormone concentration in renal failure patients before and after dialysis compared to healthy control.c - Significant decrease (P < 0.01) in the erythropoietin hormone concentration, total protein, calcium and phagocytic cells activity in renal failure patients compared to healthy control.2 - When comparing the results of parameters between before and after dialysis for each type of dialysis showing the following : - a - All hematological parameters and the concentration of hormones (Erythropoietin and Aldosterone) observe no significant differences between before and after dialysis.b - Significant decrease in the levels of urea, creatinine and there is a significant increase in the levels of total protein and calcium after dialysis comparing with before dialysis.c - Significant decrease in the levels of potassium in hemodialysis patients after dialysis comparing to before dialysis and there is a significant decrease in the levels of sodium and potassium after peritoneal dialysis comparing to before dialysis. 3 - When comparing the results of males and females hemodialysis with males and females peritoneal dialysis shows the following : a - Significant increases in numbers of WBCs before and after dialysis in the male and female peritoneal dialysis comparing with hemodialysis b - Significant decreases in the levels of urea and creatinine after dialysis in the male and female peritoneal dialysis comparing with hemodialysis.c - No significant difference in the levels of Hb, PCV, PLT, total protein, calcium, sodium, potassium, the phagocytic activity and the concentration of hormones (Erythropoietin and Aldosterone) before and after dialysis in the male and female hemodialysis comparing with peritoneal dialysis. We conclude that renal failure patients in Wasit Province suffer from severe anemia, high blood pressure, increase in the levels of urea and creatinine, disturbance in the levels of potassium, sodium and calcium with deficiency in the body's immunity.

الميداني وجهوده اللغوية (ت 518هـ)

Author name: نادية هاشم محمد الزركاني

Supervisor name: عبد الخالق زغير عدل

General topic: Arabic Language and Literature

Specific topic: Language

Degree: Master

University: Wasit University - Faculty Of Education - Department Of Arabic Language

Language: Arabic

University location: Wasit

First pages:

شخصية الجواهري من شعره == Personal Jeweler of His Hair

Author name: عتاب مطير خضير

Supervisor name: ثائر عبد المجيد العذاري

General topic: Arabic Language and Literature

Specific topic: Literature

Degree: Master

University: Wasit University - Faculty Of Education - Department Of Arabic Language

Language: Arabic

University location: Wasit

First pages:

الشعر والرسم في الشعر العراقي الحديث رؤية في علاقة النص المكتوب بالنص المرئي == The Relationship of Poetry And Drawing In Iraqi Modern Poetry " To See The Connection Between Written Text And Visible Text"

Author name: سكينة رزاق واجد

Supervisor name: اسماعيل خلباص حمادي الزاملي

General topic: Arabic Language and Literature

Specific topic: Literature

Degree: Master

University: Wasit University - Faculty Of Education - Department Of Arabic Language

Language: Arabic

University location: Wasit

First pages:

Study Of Dust Storms In Iraq Using Satellite Images

Author name: حيدر جميل حسن

Supervisor name: Mutasim Ibrahim Malak | Abdul-Kareem Abd Ali Muhammad

General topic: Physics

Specific topic: Physics

Degree: Master

University: Wasit University - College Of Science - Physics Department

Language: English

University location: Wasit

First pages:

دراسة الخصائص الميكانيكية لمتراكب راتنج البولي استر غير المشبع المدعم بمسحوق الحصى الناعم == Study Of Mechanical Characteristics Of The Unsaturated Composite Polyester Resin Reinforced With Fine Gravel Powder

Author name: نجلاء جرجاك عبد الله القريشي

Supervisor name: عباس فاضل عيسى

General topic: Physics

Specific topic: Physics

Degree: Master

University: Wasit University - College Of Science - Physics Department

Language: English

University location: Wasit

First pages:

دراسة نظرية لتحسين خصائص الربح باستخدام افضل المعاملات لمضخمات الالياف البصرية احادية النمط المطعمة بالاربيوم والاتربيوم == Theoretical Study For Improving Of Gain Characteristics Using Optimum Parameters Of Er And Yb Doped Single Mode Optical Fiber Amplifiers

Author name: مؤيد جبار كريم

Supervisor name: جابر حسين الاسدي | عبد الكريم حسين داغر

General topic: Physics

Specific topic: Physics

Degree: Master

University: Wasit University - College Of Science - Physics Department

Language: English

University location: Wasit

First pages:

Design And Construction Of Multimode Plastic Optical Fiber Microbend Sensor

Author name: رابي نوري حمودي

Supervisor name: Bushra Razooky Mhdi | jabir Hussien Al-asadi

General topic: Physics

Specific topic: Physics

Degree: Master

University: Wasit University - College Of Science - Physics Department

Language: English

University location: Wasit

First pages: