The experiment was conducted at the period from 20th Dec. 2015 to 30th Mar. 2016 to know the effect of growth medium and nodes number on the acclimatization success of tissue propagated potatoes seedlings (Burrin class) and study some plant physiological properties. The first experiment involved testing growth media: loam, peat moss, and perlite with different portions (1:1) to plant tissue propagated potato tubers, while the second experiment involved testing the nodes number where 9, 8, 7, 6, and 5 plant nodes were chosen. Results of the first experiment showed the superiority of the culture media of peat moss + perlite to other culture media by giving the higher values of shoot system studied properties: plant height, branches number, le

This work describes, selenium (Se) films were deposited on clean glass substrates by dc planar magnetron sputtering technique.The dependence of sputtering deposition rate of Se film deposited on pressure and DC power has been studied. The optimum argon pressure has range (4x10-1 -8x10-2 )mbar. The optical properties such as absorption coefficient (α) was determined using the absorbance and transmission measurement from UnicoUV-2102 PC spectrophotometer, at normal incidence of light in the wavelength range of 200-850 nm. And also we calculated optical constants(refractive index (n), dielectric constant (εi,r), and Extinction coefficient (κ) for selenium films.

The current study discusses one of the most important modern schools in art, and it studies its impact on contemporary Iraqi art, particularly in the art of pottery because of its association to the utilitarian function. However, this study demonstrated that pottery is a unique art, which has exceeded the limits of this function. In addition, pottery has a great role in changing the view and understanding of it. Therefore, this art assists in achieving the concepts, philosophies, and values among other fine arts branches.The most prominent issues in this article is dealing with reflections of the cubical arts on the Iraqi contemporary pottery art by through the works of the most prominent contemporary artists such as (Saad Shakir, SHania

     The aim of the research is to determine the impact of the Iraqi public budget on IPSASs by conducting the questionnaire; the research was based on the hypothesis that "there is an impact of the adoption of the International Accounting Standards in the general budget of Iraq”. The research concluded that the government accounting system closely interferes with the general budget at all stages. The shifting towards the accrual basis is the first element of the reform package towards reaching the reform of the state budget. Without reforming government accounting, it is almost impossible to develop the budget. IPSASs are a recognized reference to the assessment and development of governmen

Government expenditure represents one of the controlling financial policies in the economic affairs and management of the economic cycle in order to achieve price stability, raise the rate of output growth and decrease the level of unemployment. The price stability represents one of the macroeconomic goals that all countries seek without exception, regardless of the economic philosophy adopted by each country; in addition to this is raising the productive capacity and reaching the actual output to the level of the expected output, that is, the level of output related to the natural unemployment rate or what is sometimes called the Non-inflationary unemployment rate. The restriction of government expenditure (G=T+∆B/iP+∆M/P) is

The research aims to highlight on the behavioural approach in accounting, and clarify the behavioural implications of the main activities of accounting, and clarify the concept of information inductance within the framework of the behavioural approach and its impact on preparing financial statements. And that the impact of financial information on the behaviour of investment decision-makers, and to achieve the goals of the research, the researcher prepared a questionnaire according to Likert five-step scale, and he took into consideration in preparing it in line with the characteristics of the study community, and that the target community for this questionnaire is the investors in the Iraq Stock Exchange. The researcher reached

There are many applied Economic studies that have found positive nexus between financial development and poverty reduction in developing countries. Iraq has witnessed an increasing rate of poverty during the period 1980-2010 due to many internal and external factors such as wars, economic sanctions, inflation, a high rate of unemployment, and political and security instability. Therefore, the investigation about the solutions to reduce poverty becomes very necessary, and enhancing the financial development in Iraq is one of these options. This is due to that the financial development could reduce the poverty rates through two channels: the first is direct via the offering of the loans and other financial facilities to the poor, a

Saudi Arabia’s banking sector plays an important role in the country’s development as it is among the leading sectors in the financial sector. Considering, two main Saudi banks (The National Commercial Bank and Saudi American bank), the present study aims to observe the impact of emotional intelligence on employee performance. The components of emotional intelligence affecting employee performance include self-management, relationship management, self-awareness, and social awareness. A quantitative methodology was applied to analyse the survey results of 300 respondents over the period from 2018 to 2019. The results show that there was a significant positive impact of self-management, self-awareness, and relationship manageme

            Spectrophotometric method was developed for the determination of copper(II) ion. Synthesized (2,2[O-Tolidine-4,4-bis azo]bis[4,5-diphenyl imidazole]) (MBBAI) was used as chromogenic reagent at pH=5. Various factors affecting complex formation, such as, pH effect, reagent concentration, time effect and temperature effect, have been considered and studied. Under optimum conditions concentration ranged from (5.00-80.00) µg/mL of copper(II) obeyed Beer`s Low. Maximum absorption of the complex was 409nm with molar absorpitivity 0.127x10⁴ L mol^-1 cm^-1. Limit of detection(LOD) and Limit of quantification were 1.924 and 6.42 μg/mL, respectively.