،يريغت وأ ةلكشم وأ ةثداح ةجيتن ،ةعمالجا وأ درفلا هذختي فقوم هرهوج في ماعلا يأرلا دعي ةيوبرت تماكارتو ،ةيرثك تانوكم لىع هسسأ في موقي وهف اذل ،ةشاعلما ةايلحا تاقايس في لصيح فيو ،عمتمج يلأ يعماتجلاا لعفلا ةيصوصخ تاقايس بسحب يرسي ايرطف نوكي ام اهنم ،ةيفاقثو يعولا ةلاح تيبثت ديرت تاهج نم ةلعتفمو ةعنطصم تايطعمب اهيريست وأ اهذحش متي ىرخأ نايحأ ليكشت ةيلمع تنترقا ذل ،ةثدالحا كلت مهف ةأطو ليلقت وأ يريغت وأ فرح وأ ينعم مهف لىع ،يعمتجلما ةعيبط بسحب ،اهرفاوت ةروضرو اتهوقو اتهدش في فلتتخ ،ةعونتم تاودأو تاددحمب ماعلا يأرلا اهنكتم ،ةرهاظو ةنماك تاودلأ يرثأتلا تاهج كلاتما رادقمو هتوقو ثدلحا ةعيبط نع لاضف ،عمتجلما . هفرح وأ ماعلا يأرلا ليكشت ةداعأ نم ةناماو قدصب اهرودب موقت نا ةفلتخلما ملاعلاا لئاسو لىع ضرفت ملاعلاا تايقلاخا نا رابخا نم همدقت ام للاخ نم ملاعلاا لئاسو تحبصا ةقحلاتلما ثادحلال ةجيتن نكل ، ةيعوضومو نع لاضف اهفلاتخاو ءارلاا ددعت ببسب للضم ماع يأر ليكشت لىا يرهمالجا ةدايق لواتح تامولعمو ةيلمع لىع موقت ،قارعلا اهنم صخلأابو انتاعمتمج في ماعلا يأرلا عنص ةيلمع نا ماك ،حلاصلما براضت ،يربكلا فياقثلا حاتفنلإا عم تمهسا دق ثادحلأا ةبوعص كلذك تلاخدلما في ةوقلا ةديدش شيوشت تتاب ذا ،شيوشتلا كلذ لكل سيسأتلا في ،ةفلتخلما ملاعلإا لئاسو اهتنبت يتلا ةيعاصرلا ةلالحاو قيقحتل ةدع تلاماتساو بيلاسلأ اهفيظوت برع يملاعلإا ليلضتلا ةيلمع سراتم ملاعلاا لئاسو ماعلا يأرلا لىع رثؤت وا عدتخ نا ةنيعم ةلاسر لاصيا برع نكمي ذا مدقلما يملاعلإا طاشنلا نم فدلها ةلكشم نإف هيلع و ،ةفلتخلما ةيملاعلإا داولما برع دمع نع ةللضم وا ةزاحنم تامولعم شرنب كلذو :يه تلاؤاست في تروحتم دق ثحبلا ؟ةفلتخلما ملاعلاا لئاسو في روهملجا هل ضرعتي يذلا ىوتحلما في يملاعلإا ليلضتلا تاشرؤم ام ؟ماعلا يأرلا ليكشت في يرثأتلل يملاعلإا ليلضتلا في ةمدختسلما بيلاسلأا ام لئاسو اهسراتم يتلا ليلضتلا بيلاسأ نع فشكلاب ثحبلل سياسلاا فدلها لثتم ينح في ثحبلا نم فدلها قيقتح لىا لوصوللو ،ماعلا يأرلا في يرثأتلل ةمدقلما تامولعلما برع ملاعلاا بيلاسأ ةفرعم لىا لوصولل نايبتسلاا ةادأب ةناعتسلاا برع يحسلما جهنلما لىع ناتثحابلا تدمتعا دادغب ةنيدم روهمجب لثمتي ثحبلا عمتمج امأ ،ماعلا يأرلا في اهيرثأتو يملاعلإا ليلضتلا ةسرامم
Fifty-Four paddy samples, 45 soil samples, and nine irrigation water samples of some paddy fields at Alfurat Alawsat Area, Iraq were collected to investigate the microbial quality including total count bacteria (TCB), molds and yeast, total coliform (TC), and E. coli bacteria. Paddy samples were processed at the laboratory level to produce rice at 32 and 36 whiteness, and the microbial quality of the produced rice was conducted too. The results showed that all irrigation water samples were overpassed the FDA limit for E. coli. All paddy samples were exceeded the good limit of TCB, but no sample exceeded the acceptable limit. Most paddy samples were exceeded the FDA limit for molds and yeast, and few paddy samples exc
... Show MoreThis study used a continuous photo-Fenton-like method to remediate textile effluent containing azo dyes especially direct blue 15 dye (DB15). A Eucalyptus leaf extract was used to create iron/copper nanoparticles supported on bentonite for use as catalysts (E@B-Fe/Cu-NPs). Two fixed-bed configurations were studied and compared. The first one involved mixing granular bentonite with E@B-Fe/Cu-NPs (GB- E@B-Fe/Cu-NPs), and the other examined the mixing of E@B-Fe/Cu-NPs with glass beads (glass beads-E@B-Fe/Cu-NPs) and filled to the fixed-bed column. Scanning electron microscopy (SEM), zeta potential, and atomic forces spectroscopy (AFM) techniques were used to characterize the obtained particles (NPs). The effect of flow rate and DB15 concent
... Show MoreIn the present study, the growth and total lipid contents of two oleaginous fungal isolates Aspergillus terreus, Aspergillus fumigatus were compared in different nitrogen and organic carbon sources. Artificially the fungi were cultured on media consisting of various mono- or di- or polysaccharides and peptone or yeast extract as elementary sources for carbon and nitrogen, respectively. Media containing sucrose /yeast extract or glucose/ yeast extract were the most effective for lipid production from fungal, during two weeks incubation period, the highest biomass of dry weight was (19.6 , 18.8) g / L , (25.8 , 30.5) g /L and lipid yield (1, 0.97 )g/L, (0.65, 0.65) g/ L for two isolates Aspergillus terreus
... Show MoreThe study aimed to recognize the impact of polygamy on academic achievement and self-confidence among Sattam bin Abdul Aziz University students. To achieve this goal, the researchers used the Descriptive Analytical method using The Self Confidence measurement ,that has been prepared for the purposes of this study, consists set of 29 questions, then applied to the students sample that emerges from polygamy and one- wife families, study sample consists of randomly selected 230 students registered for the year .1435-1436
The results of the study showed presence of medium statistical impact on the significance level (a 4 0.05), this proof significant statistical effect of polygamy on self-confidence among the sample of Prince Sat-tam Univ
The auditor has a role in allocating joint costs in the gas industry, and the auditor's procedures are considered as systematic critical examination, analysis and evaluation of everything related to costs in general and joint costs in the gas industry in particular, with the aim of controlling the joint costs of gas industry products, and knowing the share of the cost of each product from the total industry costs Gas products reflect the reality of the company's performance by discovering weaknesses, defects and any errors, to ensure increased effectiveness and efficiency of the parties concerned with auditing them and imposing control and control over the company's resources, as well as
... Show Moreلعبة كرة السلة واحدة من الألعاب الجماعية التي تتميز بقوة وسرعة الأداء في المباريات، وهذا لم يأتي مصادفة وإنما جاء نتيجة لتطور العملية التدريبية من جانب ومن جانب آخر امتلاك اللاعبين لقدرات بدنية لها فاعليتها من الأداء ومنها القوة المميزة بالسرعة، إما أهمية البحث فتكمن في السعي إلى تطوير هذه القدرة ومعرفة تأثيرها في الأداء المهاري لتكون عوناً للمدربين في العملية التدريبية. أما مشكلة البحث فيمكن أن توضع في تس
... Show MoreImpairment of financial assets defined according to IFRS 9 as the difference between all contractual cash flows that are due to an entity in accordance with the contract and all the cash flows that the entity expects to receive, the entity should estimates all the cash flows through looking to the contract terms during the life time period of the assets or for shorter period if possible, the cash flow should include the amounts of selling any collateral taken or any other enhancement. On the other hand, the Central bank of Iraq guidelines regards impairment differ from the IFRS 9 that’s does not consider the collateral value on calculating the impairment that’s effects on the net profit through recognizing exaggerated loss an
... Show MoreThe research is trying to identify the investment portfolio risks of the insurance company and their impact, on the Profitability ratios of the company, and whether the company's scientific methods followed in the measurement of these risks, and conducted research in the National Insurance Company. by relying on its annual budget as well as the annual reports, The search dealing with these data in theoretical and practical major premise to statistically significant between to investment portfolio risk and financial performance correlation and reach a set of conclusions and recommendations which are the following.
investments include many ri
... Show MoreObjectives: To determine the effectiveness of post-abortion family planning counseling program on nurses and midwives' practices and to predict the variables which may effect on their practices Methodology: A quasi experimental study was conducted from 23th April 2017 to 14th March 2018 in three governorates in Middle Euphrates of Iraq: (Holy Karbala, Al - Najef Al Ashraf and Babylon) on nurses and midwives who work at maternity hospitals. Systematic random sampling was used to select 122 nurses and midwives, (60) of them for study group and (62) for control group. A checklist is an instrument that evaluate the practices which included 50 items. Validity of content was determined through reviewing it by (16) experts and reliability of to
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