This study aimed to evaluate the sustainable efficiency and calculate the sustainable value, opportunity cost and revenue to cost of potato production farms in Baghdad Governorate. Data were collected from a random sample of 102 spring potato producers in Baghdad governorate for the year 2022, the value-added function was estimated using three levels: economic (seeds and space), and social (education level), while environmental represented by (residual and volatile of nitrogen). Effective resources were calculated to extract the sustainability value- SV appeared on an average of 18023.15 thousand Iraqi dinars. Positive relationship with residual nitrogen and productivity, and Inverse relationship to the amount of volatile nitrogen.

Improving the quality of health services in the health sector is an important and necessary matter that must be taken care of and improved, and this study seeks to demonstrate the role of quality costs in improving the quality of health services and achieving a high level of quality to satisfy the beneficiaries and to provide health services of good quality, and the research concluded that the main point of service provision Good health is the costs of prevention and evaluation (costs of quality conformity) and attention to it, and that technical competition contributes greatly to the development of the level of quality, as well as the use of health and medical staff with competent expertise, and that the costs of internal failure and th

Two experiments were carried out, the first at the College of Agriculture - University of Baghdad during spring season 2017 Everest cv. class (Elite) was used to study the effect of foliar application of calcium and magnesium and addition of humic acid to the soil on potato growth and yield, The layout of the experiment was factorial within RCBD design using three replicates. Calcium and Magnesium sprayed with concentrations (0, 500, 1000 mg.L-1), while the  humic acid was added to the soil with (0, 0.75 gm.m2),  The second experiment included  storage of tubers produced from the spring season, with to study the effect of field treatments  on improving the storability of the tubers. The results showed that the treatment of calci

As population growth increases the demand for crops increases and their quality improves, and it becomes necessary to find innovative and modern solutions to enhance production. In this context, artificial intelligence plays a pivotal role in developing new technologies to improve crop sorting and increase agricultural yields. The present review discusses the main differences between manual and mechanical potato harvesting, explaining the advantages and disadvantages of each method. Manual harvesting is highlighted as a traditional method that allows for greater precision in handling the crop, but it requires more time and effort. In contrast, mechanical harvesting provides greater efficiency and speed in the process, but it may damage some

Undesirable growth of potato (Solanum tuberosum L.) crop under an excessive N fertilizer application is the main obstacle presently. This research was conducted to investigate the response of different potato cultivars; Russet Burbank, Shepody, and Superior, and its qualitative characteristics under a series of N rates. Six rates of N fertilization (0–280 kg ha−1) were applied on 11 sites in a randomized complete block design, with four replications. Sites with ≥30 g kg−1 of soil organic matter (OM) produced total tuber yield, marketable yield, and tuber weight per plant 39.5, 45.2, and 54.9%, respectively, higher than sites with ≤30 g kg−1 of OM. Tubers specific gravity increased by 0.18% in the sites with ≥30 g kg−1 of OM.

     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

Background: A review of articles of method in treating compound phalangeal fractures by using mini-external fixator, elaborating the anatomy, mechanics, modalities of treatment, and complications of these types of fractures. Also, it compares between different studies regarding the functional results and final outcome. External fixation of phalangeal fractures is a good method for osteo synthesis in certain situations. The simplicity of the surgical procedure and the minimal disruption of the normal bone architecture also make it appealing. Objectives: Evaluating the functional results of the use of mini-external fixator for the treatment of compound fractures of phalangeal bones of the hand. Method: Our study consists of 15 patients, 12 we

Background: A review of articles of method in treating compound phalangeal fractures by using mini-external fixator, elaborating the anatomy, mechanics, modalities of treatment, and complications of these types of fractures. Also, it compares between different studies regarding the functional results and final outcome. External fixation of phalangeal fractures is a good method for osteo synthesis in certain situations. The simplicity of the surgical procedure and the minimal disruption of the normal bone architecture also make it appealing.Objectives: Evaluating the functional results of the use of mini-external fixator for the treatment of compound fractures of phalangeal bones of the hand.Method: Our study consists of 15 patients, 12 w