A field experiment was conducted during winter season of 2021 at a research station of college of agricultural engineering sciences, university of Baghdad to determine the response of active fertility percentage and seed yield and its components of faba bean (Vicia faba L. cv. Aguadulce) to distance between plants and spraying of nano and traditional boron. A Randomized Complete Block Design according to split-plots arrangement was used at three replicates. The main plots were three distances between plants (25, 35 and 45 cm), while the sub plots including spraying of distilled water only (control treatment), spraying of boron at a 100 mg L^-1 and spraying of nano boron at two concentrations (1

The latest open commercial markets among countries, shift of capitals, and rise of mass economic, large international organizations, and international contracts leaded to a great increase of competition among countries for attracting capital for investments, specially among under developing countries which had bad economic situation, and which thinks that investment is the best solution to solve their old economic problems.

Developing small, and medium establishments in all economic sectors became the main economic force and natural resources for the development and growth of under developing countries. Small and medium establishments became the majority of any country establishments, and the past international experience shows t

Abstract

Objective of this research focused on testing the impact of internal corporate governance instruments in the management of working capital and the reflection of each of them on the Firm performance. For this purpose, four main hypotheses was formulated, the first, pointed out its results to a significant effect for each of corporate major shareholders ownership and Board of Directors size on the net working capital and their association with a positive relation.  The second, explained a significant effect of net working capital on the economic value added, and their link inverse relationship, while the third, explored a significant effect for each of the corporate major shareholders ownershi

This study analyzes the features of historical and modern mosques in Jordan compared to that of Amman. The architecture of the Jordanian mosques reflects the images of great ancient empires and kingdoms of Europe and the Middle East. This has happened due to the geographical position of the country. From the studies of historians and archaeologists, comparative analysis of planning solutions, the use of plastics and decor of the facades of mosques, and the literature on the construction methods of the mosques allow us to conclude that age-old traditions have been preserved through the establishment of mosques in both the countries. Besides, the emergence of new features in constructing mosques has been observed. We find the influence of

The Role of Japan in the Reconstruction of Iraq 

Lorraine Hansberry’s A Raisin in the Sun (1959) appeared at the beginning of renewed political activity on the part of the blacks; it is a pamphlet about the dream of recognition of black people and the confusion of purposes and means to reach such recognition. It embodies ideas that have been uncommon on the Broadway stage in any period. Situations such as a black family moving into an all-white neighborhood were not familiar before this time; they were just beginning to emerge. In depicting this so realistically, Hansberry depends more on her personal experience as an African American embittered by social prejudices and discrimination. 

يعد نظام الإدارة البيئية ( EMS ) على وفق المواصفة ISO 14001:2015 من الانظمة الإدارية الحديثة والمهمة في وقتنا الحالي، اذ هو أحد أدوات الأدارة البيئية بعّده مدخلاً للمعالجة أو الحد من المخاطر البيئية وآثارها، وبالخصوص الاثار الناجمة من الصناعة النفطية والتي تعد المصدر الرئيس للتلوث البيئي وهدر ونفاذ الموارد الطبيعية. تتجلى مشكلة الدراسة في ضعف عملية تشخيص والحد من مخاطر الج

It is not often  easy to identify a certain group of words as a lexical bundle, since the same set of words can be, in different situations, recognized as idiom,  a collocation, a lexical phrase or a lexical bundle. That is, there are many cases where the overlap among the four types is plausible. Thus, it is important to extract the most identifiable and distinguishable characteristics with which a certain group of words, under certain conditions, can be recognized as a lexical bundle, and this is the task of this paper.

The use of ultraviolet rays is one of the methods of treating surface contamination of many foods especially pickles. however, there are some side effects to its use, especially in high percentage oil food products, it is necessary to determine the appropriate doses and time periods to avoid deterioration of its oil physicochemical characteristics. this study was conducted to see the effect of ultraviolet rays 15W on some chemical properties of olive oil when using it to preserve green olive pickles, treated for 5, 10 and 15 min daily. green olive fruits Iraqi variety (al-ashrasi), in season (2020-2021) were pickled using Spanish style, the best time period to pr

يهدف هذا البحث الى بيان مفهوم محاسبة التحوط والمعاملات بالعملة الاجنبية والمشاكل الناجمة عن التعامل بها وتسليط الضوء على القواعد المحاسبية المحلية والدولية المتعلقة بمحاسبة التحوط للحد من مخاطر التقلبات في اسعار صرف العملة التي تتعرض لها الوحدات من خلال جعل الابلاغ المالي للوحدات المحلية بالتوافق مع المعايير الدولية للإبلاغ المالي ولإنجاز هذا الهدف تم اختيار عينة من الوحدات الاقتصادية الع