نُفذت تجربة حقلية في أحد الحقول التي تقع على خط عرض 1333 59.93 شمالاً، وخط طول 37.913744" شرقاً، وعلى ارتفاع 31 م فوق مستوى سطح البحر خلال الموسم الخريفي لسنة 2018م لمعرفة تأثير نظم الحراثة المختلفة في إنتاجية الماء ونمو وحاصل الحنطة تحت التسوية الليزرية للارض ، استعملت في التجربة ثلاث معاملات المعاملة الأولى: الآت الحراثة وبمستويين هما المحراث المطرحي (T)، والمحراث الحفار (T2). إمَّا المعاملة الثانية نسبة انحدار تسوية سطح

Water is a resource and a crucial aspect of living and surviving. In Iraq, the Tigris River is one of the most critical water sources. The present study aimed to provide an insight analysis of some water quality parameters including the microbial content of drinkable tap water and river water. Ten Water samples (T1- T10) in triplicate were collected from sampling sites -Site I (Tap water) from home water taps, supplied by the Water Filtration Station/ Al Karama Project/ Al-Karkh> 10 from Site II (R1- R10)River water from Tigris River (around or near the Water Filtration Station/ Al Karama Project) every week (from September to half of November 2022), then were immediately placed in sterile bottles and transported to Microbiolo

Exposure assays to magnetized water have so far revealed striking results. The present study was conducted to determine the effects of magnetized water treatment with in different intensities 500 , 1000 and 1500 Gauss on some biological aspects for species of freshwater Gastropod Lymnaea lagotis (Schrank, 1803) which important species in faun of aquatic habitats of Iraq. This species are considered a component of the food chain. The obtained results compared with these species which lived in the river(control). Result of these experiments showed increased significance the shell size (shell high, shell aperture length, shell aperture width and shell width) for L. lagotis with increased intensity magnetized water such as treated water with 1

The aim of this study is to highlight on the concept of joint arrangements and projects in accordance with IFRS 11, in addition, the study also focuses on accounting standards and IFRSs which are relevant to this standard.  With a description of the legislative and accounting challenges in the Iraqi environment facing the application of IFRS 11, as well as studying the reality of accounting in such economic activity of companies operating in this sector.

In order to achieve the study objectives, the researcher conducted a comparative analysis between IFRS 11 (Joint Arrangements) and the Iraqi Unified Accounting System, In the second step, IFRS 11 is applied to the Basrah Gas Company's (research sampl

في هذا البحث نحاول تسليط الضوء على إحدى طرائق تقدير المعلمات الهيكلية لنماذج المعادلات الآنية الخطية والتي تزودنا بتقديرات متسقة تختلف أحيانا عن تلك التي نحصل عليها من أساليب الطرائق التقليدية الأخرى وفق الصيغة العامة لمقدرات K-CLASS. وهذه الطريقة تعرف بطريقة الإمكان الأعظم محدودة المعلومات "LIML" أو طريقة نسبة التباين الصغرى"LVR

Purpose: This research seeks to provide a point of view based on the creation of sustainable value to the customer of the banks in the context of total quality management and relationship marketing. It aims to develop a model to measure the value of sustainable customer peduncular under total quality management PAL (administrative leadership, involvement of employees, continuous improvement, process improvement, staff training), through the mediation of relationship marketing and objective dimensions (administrative leadership, involvement of employees, continuous improvement, improving processes , staff training), and to explore any of the variables and dimensions more influential in the creation of sustainable value to the cust

تسعى تركيا ضمن سياساتها المائية ومنذ زمن بعيد وبأصرار على تنفيذ المزيد من بناء السدود والمشاريع التخزينية المائية على حوضي دجلة والفرات، الامر الذي يؤدي بالضرورة الى تناقص معدل الواردات المائية لنهري دجلة والفرات الداخلة للاراضي العراقية .وبالتالي التأثير على مقومات التنمية الزراعية العربية بشكل عام والتنمية الزراعية بالعراق بشكل خاص ومن ثم تهديد الامن الغذائي الوطني.

لذا فأن البحث يهد