This study was conducted in fruit production lathe house of the Department Of Horticulture And Landscape Gardening, in the station (B), College Of Agricultural Engineering Sciences, University Of Baghdad, Al-Jaadria for 8 months, began from 1/3/2019 to 1/9/2019 to investigate the responses of C35 Citrus rootstock to influence of foliar spraying of zinc and irrigation with smoking-water at 2 years old saplings. the study included two factors, first factor was three concentrations of Zinc Element Z0(0 mg.l-1), Z1(50 mg.l-1) and Z2(75 mg.l-1) that sprays at leave. The second factor was watering saplings with smoke-water in three concentrations S0(0 vol.vol-1), S1(0.1 vol.vol-1) and (0.2vol.vol-1), and their interaction. The experiment was fact

         Values ​​are penetrating or interfering in the lives of individuals and groups and are connected to them in the sense of life itself, because they are closely linked to the motives of behavior, hopes and goals, and can be said that values ​​are everything. The concept of values ​​is one of the concepts that have received the attention of researchers from different disciplines. This has resulted in a kind of confusion and variation in use from one specialization to the other, and uses multiple uses within one specialization. Therefore, there is no uniform definition of values ​​because they relate to individuals. Individuals differ in many things, such as perception,

The study aims to introduce the Islamic sites available on the Internet and determine the criteria that contribute to evaluating these sites to indicate their value, topics, and services, while evaluating a simple random sample of the general Islamic sites, which number (35) sites. The results were presented in (8) tables. The study concluded To a set of conclusions, including: (465) “Islamic” websites were seized during the research period, and they are constantly increasing. They were classified according to the name of the website (domain name) com, org, net, edu, and also according to topics such as general Islamic websites and websites of holy places. Mosques, sites of sheikhs, etc. Among the best general Islamic websites are: Isla

Abstract

                 This research aims to define the roles of auditors by clarifying the concept and risks of cyber security in protecting information and financial data in economic units. Najaf, Babylon and Karbala, then the results were analyzed and the results were presented and analyzed to show that adopting cyber security improves the quality of reports Finance through what it achieves in displaying information with credibility and transparency, in a way that suits the needs of users, and cyber security has a role in managing economic resources more effectively to obtain benefits that would have been lost in the event of an

The research aims to investigate the possibility of joint auditing in improving the market value of Iraqi companies listed on the Iraq Stock Exchange. The sample was represented by 10 Iraqi companies listed in the Iraq market for the period from 2014-2017 (2 years before implementation and 2 years after implementation) and the research was based on the idea that joint auditing enhances investor confidence and raises their level of security as a result of providing quality and reliable reports, and thus This indicates good news in the market that reflects on the performance of stocks and the market value of companies that adopt joint auditing. The results of the analysis indicate an improvement in the market value, but this improv

RA Ali, LK Abood, Int J Sci Res, 2017 - Cited by 2

This study aimed to investigate the effect of water treated with a magnetic field with different induction on the histological structure of the kidney and testicular tissue of albino rats. For this purpose, fifty albino rats were divided into five equal groups, the first of which was used as a control group, drank clean tap water for four weeks, the other groups were given daily water treated with a magnetic field with an induction of 500, 1000, 1500 and 2000 gauss. Then the animals were sacrificed and histological changes in the kidneys and testicles were examined. Histopathological examination of the kidneys of animals that were given water treated with a magnetic field with an induction of 500, 1000 and 1500 gauss revealed n