In this paper, the effects of subsurface water retention technology (SWRT) on crop coefficient (k_c) and crop evapotranspiration (ET_c) of eggplant were investigated in sandy loam soil. For this purpose, two treatments plot (with SWRT and without using SWRT) were adopted during 93 days of cultivation. The study was conducted in open field within Al-Fahamah Township, Baghdad, Iraq during summer growing season 2017. The accumulated ET_c of eggplant was 403.3 and 515.2 mm for SWRT treatment and control plot, respectively by reduction percentage 21.7 %. The average values of ET_c during the growing season were 4.3 and 5.5 mm/day, respectively. The crop coefficients value during the gro

Background: Soft Laser has been advantageous in medical applications and is widely used in clinical practice. It is applied because it doesn’t cause the significant thermal effects or tissue hurt when irradiated. The blood response to low power laser radiation provides information about processes of laser radiation interaction with live creatures. Objective: The aim of the current work was to evaluate the laser-induced changes of in vitro erythrocyte sedimentation rate (ESR), mean corpuscular volume (MCV), and mean corpuscular hemoglobin concentration (MCHC) in patients with breast cancer by irradiating a human blood sample using a green laser and comparing its effects before and after irradiation with the same power density (100mW/c

Background: Alum has been used as a treatment medication in cases of oral and gingival ulcers, and also as antiseptic mouthwash. This study aimed to examine the effects of different concentrations of Alum on inhibition zone, viability counts and adherence ability of Mutans streptococci compared with deionized water and chlorhexidine gluconate in vitro. Materials and methods: The study dealt with an in vitro study to establish a concentration of Alum mouthrinse that would have the minimum inhibitory concentration and minimum bacteriocidal concentration. The second part evaluated the anti-adherence ability of the experimental agents. Results: This study found that the antibacterial effect of Alum increases with its concentration from 50 to 1

This study exposed to use the liquid whey (which was produced from of soft cheese processed) partially or completely instead of milk in fatty cake, this whey residue is still not used, instead it is thrown in rivers which effect different environment and economic problems. Different concentrations was used (25% , 50% , 75% , and 100%) of whey in baked cake , Volume , height and other different properties ( panel taste ) was studied too . Sensory evaluation results showed that an improved in all the character of the baked cake was happen by the used of 25% and 50% of the whey in comparison with the control treatment, the 75% replacement showed a decrease in appearance , texture and tenderness , while the degrees of color and fla

This study was aimed to reduce the amount of the sprayed solution lost during trees spraying.  At the same time, the concentration of the sprayed solution on the target (tree or bush) must be ensured and to find the best combination of treatments. Two factors controls the spraying process: (i) spraying speed (1.2 km/h, 2.4 km/h, 3.6 km/h), and (ii) the type of sensor. The test results showed a significant loss reduction percentage. It reached (6.05%, 5.39% and 2.05%) at the speed (1.2 km/h, 2.4 km/h, 3.6 km/h), respectively. It was noticed that when the speed becomes higher the loss becomes less accordingly. The interaction between the 3.6 km/h speed and the type of Ultrasonic sensor led to a decrease in the percentage of the spray

This study aims to investigate the relationship between corporate governance (CG) and audit quality (AQ) in the adequacy of the value relevance of accounting information (VRAI). The study sample included Iraqi firms listed on the Iraqi Stock Exchange (ISE) from 2010 to 2022. Nineteen firms were a research sample selected from 44 firms listed on the ISE. They chose to use the model (Ohlson, 1995) in measuring VRAI, which is based on measuring the absolute value of the level of value relevance to earnings per share (EPS) the absolute value of the book value suitability level VRAI. CG was measured through five factors: board size, gender of board members, independence of the board from the chief executive officer (CEO), ownership perce

This study exposed to use the liquid whey (which was produced from of soft cheese processed) partially or completely instead of milk in fatty cake, this whey residue is still not used, instead it is thrown in rivers which effect different environment and economic problems. Different concentrations was used (25% , 50% , 75% , and 100%) of whey in baked cake , Volume , height and other different properties ( panel taste ) was studied too . Sensory evaluation results showed that an improved in all the character of the baked cake was happen by the used of 25% and 50% of the whey in comparison with the control treatment, the 75% replacement showed a decrease in appearance , texture and tenderness , while the degrees of color

The intervention in the military institute represents a great role in the Nigerian
political life since 1960. There are many reasons behind this domination. The First is that
many African militants participated in liberating their countries from colonization. The
second is that they tried to stay in power as long as they could stay through the rule of one
party.
There fore, they depend on the process of political and economic reform to get rid of
military rule that dominated the Nigerian Political life to be a civilian state

              Due to the increasing interest in the quality of auditing by writers, researchers and regulators of the auditing profession. The matter necessitated a statement of the extent to which the auditor practices professional skepticism, because of its significant impact in discovering errors and material misrepresentations contained in the financial statements in order to give the financial community confidence in them and the success of the audit process. The research aims to clarify the concept and importance of the practice of professional skepticism and its effect on the quality of the auditor's performance in Iraq. To achieve the research objectives, the two re

This paper discusses the role of Auditors' Technological Maturity in reinforcing the quality of auditing profession, through focusing on the concepts of Technological Maturity and quality of auditing profession, as well as designing a proposed model for Technological Maturity which includes five evolutionary and sequential stages, and this proposed model would contribute to reinforce the quality of auditing. This proposed model will be employed in the field of auditing profession because the importance of the development and investment in this profession and the importance of the need for specialized knowledge in Information Technology, and the result of a proposed model is development of technological knowledge for the auditor to reach