Abstract :  This research is concerned with studying the best type and method of  irrigation as well as the best cultivated area to reduce the cost of producing  dunums of wheat crop in Iraq , and was based on data taken from the Ministry of Planning / Central Statistical Organization About cost of wheat crop production for (12) Iraqi governorates except Kurdistan, Nineveh, Salah al-Din, Anbar) and the sample size (554) according to the cost survey carried out by the Ministry of Planning / Central Statistical Organization for 2017, The results of the research showed that there are significant statistical differences between production costs when using t

The (NiTsPc) thin films operating by vacuum evaporation technique are high recital and good desirable for number of applications, were dumped on glass substrates at room temperature with (200±20nm) thickness and doped with Al at different percentage (0.01,0.03) besides annealing the sample with 200˚C for 1 hours . The stimuluses of aluminum dopant percentage on characterization of the dropped (Ni Ts Pc) thin films were studied through X-ray diffraction in addition from the attained results, were all the films have polycrystalline in nature, as well the fallouts of XRD aimed at film illustrations polycrystalline, depending on the Al ratio doping, the results, SEM exposed the surface is regularly homogeneous. Utilizing first-ideolog

The purpose of this study is to investigate the effect of credit risk indicators on the Arab Gulf countries' banks Profitability over the period of 2015 to 2017.  The banking credit risk was calculated using non-performing loans ratio affecting banks profitability indicators like net income and by using fixed effect and random effect model analyses, the study found that increasing in non-performing loans ratio will decrease the net income in gulf banks, the study also found that personal loans represent the largest share of loans granted in gulf banks. Also, the study recommends the importance of developing the capabilities of credit departments in commercial banks in dealing with bad loans, and studying the financial statem

Abstract The study aims to clarify the value of auditing economic units and how it can be measured, which is one of the most important challenges to matching the Value Relevance of Accounting Information. The problem of the study was identified with questions that revolve around the extent to which it is possible to measure the value of auditing in Iraqi economic units and the extent to which the value of auditing affects the adequacy of accounting information. Through reviewing the studies discussing this topic, it was found that auditing can provide value through the performance of the auditor and adding value to the economic unit subject to audit. The study recommended the need to study the situational factors of auditing, whether exter

Sloped solar chimney system is a solar chimney power plant with a sloped collector. Practically, the sloped collector can function as a chimney, then the chimney height can be reduced and the construction cost would be reduced.The continuity, Naver-stockes, energy and radiation transfer equations have been solved and carried out by Fluent software. The governing equations are solved for incompressible, 3-D, steady, turbulent standard model with Boussiuesq approximation  to develop for the sloped solar chimney system in this study and evaluate the performance of solar chimney power plant  in Baghdad city of Iraq numerically by Fluent (14) software with orking conditions such as solar radiation intensity (30

Background: Modifications of life style are often critically important to adequately control excising hypertension.

Objective: :to determine the source of information regarding hypertension and lifestyle modification practices in the management of hypertension in a sample of Iraqi hypertensive patients.

Type of the study: Across-sectional study.:

Methods:  The study was conducted over a period of two months during November and December 2015 at Primary Health Care center of Baghdad Al-GidedaAwaland Bab Al Mudhum primary health care centers. The sample included 219 hypertensive patients (102 females and 117males).  They were subjected to a

This study dealt with the management strategy as an independent variable and the integrated industrial distribution as a variable. The study aimed at finding the integrated industrial distribution that fits with the management strategy in providing the needs of the firm on the one hand and reducing the cost of management that is reflected in increasing its profits.
The researcher selected the data from (130) decision makers in the corporation and used the questionnaire as a tool for collecting data and used a set of statistical tools and tools suitable for the nature of information and were processed using the data analysis system (SPSS version 24) Based on the analysis of the responses of the sample and the test of correlation and