A. chroococcum isolate was examined for its ability to produce the hydrolytic enzymes chitinase, pectinase, protease, and lipase, in an effort to enhance the growth of fava bean (Vicia faba). Biological experiment was conducted in pots with complete random design (CRD). The experiment includes three treatments: control (plant without treatment) (P), NPK fertilizer (plant + fertilizer) (PF), and A. chroococcum inoculum (plant + A. chroococcum) (PA). These treatments were performed with sterile and non-sterile soil, which were planted with fava beans. At the end of experiment (seven weeks from planting), length and weight of plant shoot and plant root were calculated. The results show that the isolate was able to produce chitinase, pectinase, protease, and lipase enzymes. Plant growth increased with fertilizer and A. chroococcum inoculum addition. Fertilizer treatments (PF) were the best growth indicators, with the averages of shoot length and weight, and root length and weight of 19.52 cm, 15.55 gm, 19.93 cm, and 10.52 gm respectively. The averages of these indicators in A. chroococcum treatment (PA) were 16.4 cm, 8.85 gm, 17.52 cm, and 6.88 gm respectively. The percentages of increase caused by A. chroococcum inoculum addition (PA) in contrast with control treatment (P) were 12.83% and 34.4% in plant shoot length and weight respectively, and 60.98% and 38.99% in plant root length and weight. In general, growth indicators were higher in non-sterile than sterile soil, but these increases were not significant
تنفذ أجهزة اإلحصاء الدولية ومنها الجهاز المركزي لإلحصاء في العراقإحدى أجهزة وزارة التخطيط، تقوم بإجراء مسوح سنوية ودورية لإنتاج مؤشرات تقييم وتقويم أنشطة القطاعات الاقتصادية المختلفة. يتيح هذا الكم الهائل من البيانات بشكل سلسل زمني لهذه الأجهزة إنتاج مؤشرات جديدة، بما في ذلك القيم التنبؤية لمؤشرات رئيسية تستخدم في إعداد الخطط طويلة وقصيرة المدى. في عام 2015، قامت مديرية الإحصاء الزراعي في الجهاز المركزي للإ
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Typological analysis about the negation marker in different languages is one of the fields of research that has attracted much attention. In Persian language, this constituent has been analysed from different aspects. This study aimed to analyse different aspects of negation marker in the adjectives, the noun phrases and the verb phrases based on typological analysis. Many studies have been revealed that the negation in adjectives has shown lexically and morphologically. In the noun phrases, /hich/ has used as a negative marker necessarily marking the verb phrase as negative too. In the verb phrases, negation occurs morphologically by the addition of the prefix /n
... Show MoreThe study aimed to examine the impact of audit committee characteristics on the practices of intellectual capital disclosure in the annual reports of Bank and Insurance companies listed on Palestine Exchange, through performing content analysis of the annual reports for the study sample which totaled thirteen companies, including six banks and seven insurance companies. To achieve the study objectives, the study employed a content analysis approach in order to analyze the content of the intellectual capital disclosure practice, in addition, the study used cross-sectional with longitudinal data for time series for a period of time between 2014-2019. The empirical results indicated that financial expertise and the number of meeting
... Show MoreThe procedures for imposing disciplinary sanction against the worker represent the steps that must be followed to verify the violation attributed to the worker in preparation for taking the decision to impose disciplinary sanction on him in terms of the procedures for carrying it out, i.e. from the moment of the disciplinary violation until the judgment thereof, as well as the rights, obligations and legal ties resulting from these procedures, These procedures are governed by multiple and dispersed rules, and they aim in their entirety to control the discipline process and determine its course by adhering to the restrictions stated in the law that regulate the process of imposing them, and perhaps one of the most important of these proce
... Show MoreWith today's rapid and full of dangers the world banking sector is one of the most vital sectors at risk, and on the supervisory bodies responsible for monitoring the work of banks to take an active role in influencing the banks and put on the right track and is compatible with internationally approved curriculum. The lie of the research problem in the weak supervisory role of the Central Bank for banks in general and private banks in particular, limited the process of performance audit carried out by the Federal Office of Financial Supervision in auditing oversight role of the Central Bank control over the banks, according to the methods of performance audit followed by the upper bodies of financial control and accounting, And it was ba
... Show MoreBanks was one of the institutions that are highly concerned with the issue of performance evaluation, in order to achieve optimal use of resources that enable them to achieve operational and strategic objectives both in light of the global competition fierce for the start of the research problem of banks to adopt in assessing the performance of the realization of just the traditional financial indicators which has become insufficient to keep pace with the constant evolution in the business environment, which requires work on the use of the necessary information needed to evaluate the performance of all the Bank's activities through
the use of the Balanced Scorecard method. The research aims to shed light on the dimensions of perf
... Show MoreThe movement and broadening of foreign and European words into Persian is a topic within historical linguistics. Such changes are semantic, phonological
Since many of these European loanwords into Persian took a remarkable space within Persian dictionaries, and became an indispensible part of the language, a study of the original languages of these loanwords may identify the enormous effect of those languages upon Persian, being a receptor language, and may refer to the liveliness.
Among the important factors which helped the movement of various loanwords into Persian are:
- Geographical: this is seen via contact between Persian people and those neighboring people, specifically those speaking Ara
In this article four samples of HgBa2Ca2Cu2.4Ag0.6O8+δ were prepared and irradiated with different doses of gamma radiation 6, 8 and 10 Mrad. The effects of gamma irradiation on structure of HgBa2Ca2Cu2.4Ag0.6O8+δ samples were characterized using X-ray diffraction. It was concluded that there effect on structure by gamma irradiation. Scherrer, crystallization, and Williamson equations were applied based on the X-ray diffraction diagram and for all gamma doses, to calculate crystal size, strain, and degree of crystallinity. I
... Show MoreAbstract: A novel design of Mach Zehnder Interferometer (MZI) in terms of using special type of optical fiber that has double clad with graded distribution of the refractive index that can be easily implemented practically was suggested and simulated in this work. The suggested design is compact, rapid, and is simple to be modified and tested. The simulated design contains a MZI of 1546.74 nm of central wavelength that is constructed using special type of double clad optical fiber that has two different numerical apertures. The first aperture will supply single mode propagation via its core, while the second numerical aperture supports a zigzag wave propagation (multimode) in the first clad region. The interferometer’s
... Show MoreThe research aimed to statement, which impact that the development of Iraqi auditing standards in the fight against corruption and to fulfill the reform requirements by conducting a comparative study analysis with a framework proposal to amend the Iraqi Audit directory number statement (6) issued by the Accounting and Auditing Standards Board of the Republic of Iraq dated 08/24/2002 on audit planning and supervision on the basis of the latest versions of international auditing standards in this regard.
The researchers concluded that there is a need to update the standards (evidence) audit accredited in the Republic of Iraq in accordance with international auditing standards to meet the requirements of the report of the external a
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