The results showed the spread of disease blight leaves caused by injury fungus Alternaria in different areas of cultivation in the city of Baghdad where he was recording the highest rate and the severity of the disease of 100% and 80%, respectively, in the Abu Ghraib area and the least of 20% and 12% respectively in the Amiriya district results showed test pathogenicity of the fungus pathogen emergence of symptoms of the disease superficial discoloration Authority of black paper when wound areas and yellowing of leaves about race as centrist and leaky latest country clear ????? on Central race after 48 hours ....

Abstract

               Documentary credits are considered successful means to reduce imports, especially unnecessary imports that lead to the outflow of foreign currency from the country. However, due to the backwardness of the banking methods, the reintroduction of documentary credits after 2003 did not effectively contribute to reducing import rates. This has had a negative impact on the Iraqi economy and made it vulnerable to external markets. Documentary credits are also considered the best way to ensure payment in international trade, providing independent credit support and sufficient security for exporters and importers against commerci

Faced economic units face the option of restoring the capital budget annually, and the information provided for the preparation of these budgets, including financial and non-financial aspects have an important impact in the numbers of these budgets, and these units differ in the ability of their own accounting systems to maintain this information. The aim of this research is to investigate the volume of accounting information that is relied on and the reasons for the differences between one unit and another in the various economic sectors in the Iraqi environment.

The most important results of the research is the weakness of the adoption of decision makers in the Iraqi environment and lack of sufficient attention in the decision-

The majority of Arab EFL (English as a Foreign Language) learners struggle with speaking English fluency. Iraqi students struggle to speak English confidently due to mispronunciation, grammatical errors, short and long pauses while speaking or feeling confused in normal conversations. Collaborative learning is crucial to enhance student’s speaking skills in the long run. This study aims to state the importance of collaborative learning as a teaching method to EFL learners in the meantime. In this quantitative and qualitative study, specific focus is taken on some of Barros’s views of collaborative learning as a teamwork and some of Pattanpichet’s speaking achievements under four categories: academic benefits, social benefits,

The rapid increase in the number of older people with Alzheimer’s disease (AD) and other forms of dementia represents one of the major challenges to the health and social care systems because of a large number of people affected. Early detection of AD makes it possible for patients to access appropriate services and to benefit from new treatments and therapies, as and when they become available, and to plan for the future. The onset of AD starts many years before the clinical symptoms become clear. A biomarker that can measure the brain changes in this period would be useful for early diagnosis of AD. Potentially, the electroencephalogram (EEG) can play a valuable role in early detection of AD. Damage caused to the brain due to AD leads t

This research Sought to Determine the Relationship and  impact  between the tax knowledge in dimensions  of the tax compliance costs (monetary costs, time costs, psychic costs) Since the sample included 81 individuals represented by the Executive directors and Financial  and Accountant working in the Joint-stock company,  A questionnaire was used as a tool for data collection and its analysis.  For the purpose of analyzing the research data the statistical package for social science, SPSS. The most important tools used in the statistical analysis are:(standard deviation, and simple linear regression, percentages,  arithmetic mean, Cronbach's alpha, F-test, T- Test). The research found a weakness attenti

The parasite Alchammannia Aaúlan Ahdma backbone and the other for Avgari and moves them alternately Vafiqra is Alannsan and Allbaún and other either Allavgari is an insect Aharms or sand fly of the genus deployed in the ancient world is different form the parasite and installed Albayukimaaúa in each of the Family is so when transmitted from host to another passes stages growth

Social interaction is the platform that enables people to connect and practice language. Active listening stimulates them to understand the language they are speaking. The problem of the study highlights that less attention to listening among speaking, reading, and writing skills causes the weakness of collaborative learning. This paper contributes to characterizing the effectiveness of collaborative learning in developing learner’s listening skills. It aims to underscore the role of target language learners as members of the learning groups and of the teacher in the collaborative learning process. 130 Iraqi EFL teachers from different colleges at the University of Baghdad participated in this study. The scores in the statistical data wer