The research aims to show the possibility of adopting the market approach to measure the fair value of biological assets in Iraq, by applying to a sample of the company listed on the Iraq Stock Exchange, where the Middle East Fish Production and Marketing Company was selected from among 7 companies representing the agricultural sector in Iraq, and according to the availability of data and for five years, the financial statements were presented of the measurement and disclosure of  biological assets at fair value according to the market approach, One of the most important conclusions reached by the researcher is the The possibility of measuring and disclosing biological assets at fair value according to the market approach in the Ira

Abstract:
If we neglect the value of historical fashions as a source of inspiration for
contemporary fashion designers we will neglect a treasure of original designs.
In neglecting such a treasure how could we then know what is original. Today
the most famous fashion designers are often inspired, in the outwardly from
and internal lines of their fashions, by fashion designed during the ages of the
past.
Designers can find such fashions in books of history and museums. But
the historical ages are not equal in the fertility of the originality and novelty of
their fashions. Thus the contemporary designer may not find the old designs
inspiring so he invents them.
The researcher was keen in this paper to inclu

The electronic payment systems are considered the most important infrastructure for the work of banks, particularly after a steady and remarkable development in information and communication technology, Which created the reality of the work of the infrastructure for these systems and these systems also become one of the most important components of infrastructure for the work of banks, cause it is one of the most important channels through which the transfer of cash, financial instruments between financial institutions in general and banking in particular.

     In order to achieve the objectives of the research, the most important to identify the concept of electronic payment systems, and its divisions, and th

The research dealt with the effectiveness of prediction and foresight in design as a phenomenon that plays a role in the recipient's engagement with the design, as it shows the interaction between the recipient and the interior space. The designer is keen to diversify his formal vocabulary in a way that secures visual values that call for aesthetic integration, as well as securing mental and kinetic behavioral understanding in the interior space.
As the designer deals with a three-dimensional space that carries many visual scenes, the designer should not leave anything from it without standing on it with study and investigation, and puts the user as a basic goal as he provides interpretive data through prediction and foresight that le

Different Arabic and Islamic societies are free of evil instincts. Therefore, certain provisions of legitimacy came to stress the importance of the intentions of sharia to achieve the interests of all people that involve several aspects, including the five fundamental things: religion, oneself, offspring, mind and money. Almighty Allah has specified certain punishments on those who violate these things by imposing punishments on the part of the criminal to preserve souls. He imposes the penalty of theft to preserve property, the Hadd punishment for adultery to preserve the symptoms, the punishment on the drunk to preserve the mind, and the Hadd punishment for the apostate to preserve the religion. By the adherence to these punishments li

The present study was conducted in the nursery of Floriculture Unit, University of
Baghdad in Iraq during September to December of 2013. Vernalized bulbs of hybrid lily
cultivars were imported from the Netherlands. The experiments were included some
hybrid lily cultivars which represent the main groups of lily (longiflorum hybrids,
Asiatic hybrid and trumpet hybrids). The three lily cultivars named as Tiger (Oriental),
Brunello (Asiatic) and White Heaven (Longiflorum) were sprayed two times, at five
weeks after planting and at eight weeks after planting with a solution of Cycocel (100
mg /l), solution of Indole butyric acid (50 mg/l) and Benzyl adenine (50 mg /l). The
results indicated that foliar spray with IBA l

To investigate the effect of electric shock (ES) on morphological variations of faba bean traits, seeds of three varieties of the crop were germinated. When radical was 2-5 mm, seedling were soaked in a 1% NaCl solution for 3h, then transferred to glass container with same solution. Wire with two polar were connected to the container solution and AC current 220 V was switched on for 3,6 and 9 minutes. Seedling then washed and planted at the field in winter 2010-2011,. Factorial Experiment was arranged in randomized Complete Block Design (RCBD) with three replicates were used. Seeds were collected first season of treatments, including the treatment comparison and then planted in the winter season of 2011-2012.The results obtained in the f

The present study was conducted in the nursery of Floriculture Unit, University of Baghdad in Iraq during September to December of 2013. Vernalized bulbs of hybrid lily cultivars were imported from the Netherlands. The experiments were included some hybrid lily cultivars which represent the main groups of lily (longiflorum hybrids, Asiatic hybrid and trumpet hybrids). The three lily cultivars named as Tiger (Oriental), Brunello (Asiatic) and White Heaven (Longiflorum) were sprayed two times, at five weeks after planting and at eight weeks after planting with a solution of Cycocel (100 mg /l), solution of Indole butyric acid (50 mg/l) and Benzyl adenine (50 mg /l). The results indicated that foliar spray with IBA lead to decrease in flowe

Sedimentologic and facies evidences reveal a marine environment for the Gercus Formation. Facies analysis and associated sedimentary structures including graded beddings decide turbidity origin of the rocks. Marine environment is supported by the identifying glauconite and fossils types reported for the first time.
The formation composed of seven lithotypes; shale/claystone, mudstone, sandstone, carbonate, conglomerate, breccias and debris flow, which are arranged in repeated cycles of mixed siliciclastic-carbonate turbidites in a range of gravity-flow regime. The Gercus successions are grouped into four facies associations confirming marine depositional systems, these are (from bottom to top); slump siliciclastic-calciturbidites (dol

While traditional energy sources such as oil, coal, and natural gas drive economic growth, they also seriously affect people’s health and the environment. Renewable energies (RE) are presently seen as an efficient choice for attaining long-term sustainability in development. They provide an adequate response to climate change and supply sufficient electricity. The current situation in Iraq results from a decades-long scarcity of reliable electricity, which has impacted various industries, including agriculture. There are diverse prospects for using renewable energy sources to address the present power crisis. The economic and environmental impacts of renewable energy systems were investigated in this study by using the solar pumpi