The current research aims to analyze the role of participatory budgeting in improving performance, especially during crises such as the Covid-19 crisis. The research used the descriptive analytical method to reach the results by distributing 100 questionnaires to a number of employees in Iraqi joint stock companies and at multiple administrative levels. The research came to several important conclusions, the most important of which is that the bottom-up approach to budgeting produces more achievable budgets than the top-down approach, which is imposed on the company by senior management with much less employee participation. Additionally, there is a better information flow from the lower levels of the organization to the upper management

An experiment was conducted in the field, Department of field crops , College of Agriculture , University of Baghdad during fall season 2011. To study the effect of interaction of water stress and hydrogen peroxide and potassium on the growth and yield of maize plant cultivar Bohooth 106. It Included the study of three levels of water stresses of 40 , 60 and 80% of the available water , (D1 , D2 and D3) respectively, three levels of hydrogen peroxide of concentrations (0 , 15 and 30 Mm), and foliar application of potassium at the concentration of 3000 mg K. L-1 K2SO4 and without applied potassium.. Split – Split with RCBD design with three replications were used. The levels of water stresses occupied the main plots , potassium lev

     The quality of the financial reports depends on set of accounting standards ,most of wich have been studied for the purpose of ascertaining the relationship between the standard used and the quality of the financial reports that contribute significantly to improving the financial performance of the institution, Research aims to detect the relationship between forensic accounting and the quality of financial reports, The research included a key hypothesis that forensic accountability could be applied to improve the quality of financial reporting, A sample of gentlemen (external auditors, tax assessors, judges, university professors, shareholders)  (45

Microbiological contamination by fungi impacts the quality and safety of wheat grain storage. This study aimed to evaluate the efficacy of cold plasma in restricting the growth of the fungus, Aspergillus niger, which was isolated from wheat grains. A dielectric barrier discharge (DBD) operating at atmospheric pressure generated cold plasma that was used to treat the fungus, and the impact of this treatment was investigated at various periods  1, 2, 4, 6, and 15 minutes. The results revealed a highly significant decrease in the growth and number of spores of Aspergillus niger compared to the controls. This study revealed an efficient technique for enhancing wheat grain storage that could be a foundation for further large-scale studies.

Drought is a major abiotic stress, severely affecting the physiological processes and  growth of plants. The present investigation aimed to evaluate the impacts of drought stress with three periods for irrigation: every 3 days(control), every 6 days, and every 12 days and foliar spray with different concentrations of ascorbic acid (0, 75, 150, 225) mg.L^-1  on the wheat plant. Pots experiment was conducted as a completely randomized design with three replications in the green house, Department of Biology, College of Education for Pure Science (Ibn Al- Haitham), University of Baghdad, during the growing season, 2018 – 2019. The results indicated that drought stress decreased plant growth and hastened the senescence of flag l

Soft red winter wheat (SRW) is characterized by high yield and relatively low protein content. In Kentucky, there is growing demand from local artisan bread bakers for regionally produced flour, requiring production of grain with increased protein content and/or strength. The objective of this two-year field experiment was to evaluate the effect of nitrogen (N) management on five cultivars of winter wheat on yield and bread baking quality traits of modern and landrace SRW cultivars (Triticum aestivum L.). All five cultivars were evaluated using two N application rates in conventional and organic production systems. All traits measured were significantly affected by the agricultural production system and N rate, although plant height