Agricultural loans play an important role in the growth and stimulation of agricultural investment opportunities in Iraq, as well as the sustainability and development of existing agricultural projects. The agricultural sector is characterized by the specific conditions of seasonal production and fluctuations in production conditions, which makes the situation of uncertainty more acute in this sector, the need for any agricultural project for financing is urgent and continuous if it wants to continue production and development at all stages. The study proved the impact of agricultural loans in increasing investment and agricultural production at specific times, However, the fluctuation of funding

Fourteen morphologically varied Ricinus communis L. seeds were collected from different localities in Egypt, El-Sudan and Saudi Arabia. Seed morphology and ITS barcoding analysis were performed to assess their diversity and phylogenetic relationship. Sequence’s alignment of nrITS region from different accessions display high levels of genetic similarities. Cluster analysis could not group different accessions according to their geographical distribution. Nevertheless, the genetic barcodes are interestingly matched with the morphological features of the Ricinus seeds. In conclusion, seed morphology proved to be a valuable tool in evaluating biodiversity and phylogenetic relationship in plant species with different loca

This experiment was carried out at the Grdarash field belongs to the Agricultural researches directorate/general Agriculture directorate-Erbil in September (2007)، 27 Arabic lambs aged (5-6 months) With average initial weight (39.178 Kg/lamb) were used. Lambs were divided in to (3) groups (9 lambs/group). Control group was fed on (85% barely، 10% bran and 5% straw)، and second and third groups were fed on various by-product in replacement with barely in loss and block shape respectively.

The total gain of three groups were (392708.32، 634826.52 & 445613.72 ID resp

This research aims to measure the discrepancy between the accounting income which is prepared according to generally accepted accounting principles and the tax income that is being prepared according to the rules and tax laws, and find out the most important differences that arise between incomes.The research found the most important to the following conclusions:1.Faces determining the tax base for companies subject to income challenges related to the weakness of the efficiency and the possibility of technical angel tax and its ability to examine the financial statements submitted to the tax administration tax.2.That the tax system in Iraq does not comply with accepted accounting principles generally accepted.The research recommends the

Length of plasma generated by dc gas discharge under different vacuum pressures was studied experimentally. The cylindrical discharge tube of length 2m was evacuated under vacuum pressure range (0.1-0.5) mbar at constant external working dc voltage 1500V. It was found that the plasma length (L) increased exponentially with increasing of background vacuum air pressure. Empirical equation has been obtained between plasma length and gas pressure by using Logistic model of curve fitting. As vacuum pressure increases the plasma length increases due to collisions, ionizations, and diffusions of electrons and ions.

Praise be to God, Lord of the worlds, and peace and blessings be upon our master Muhammad, and upon his whole family and companions, but after: God Almighty has instituted types of acts of worship and classes of obedience that, if performed by the servant, would link him with his Creator and connect with his Lord. And for the sake of these worship, and the greatest of them: the worship of i'tikaaf, for souls need rest and recuperation from the struggle of life and its concerns, concerns and anguish, and people differ in their attitudes and interests in the means of recreation, and many people consider the outing and travel the best way in which they breathe from their toil and toil, and reclaim their strength and the advised adult He fin

The post-Corona Covid-19 world is not the world before it, the problem of perception of personality traits with two axes: the characteristics of psychological and social compatibility, and the second aspect the mental disorder during the pandemic, and the accompanying precautions and prohibitions during the academic year 2020 AD. The aim of the research is to reveal the perception of the personal characteristics of Bisha University employees (students and faculty) during the Corona Covid-19 pandemic, and to reveal statistically significant differences in the perception of the personality traits of Bisha’s members during the Covid 19 according to the scientific qualification variables (female students -faculty members),  marital st

The study aims to examine the reality of preparing the Arabic language teacher for non-native speakers by presenting the experience of the Arabic Language Institute at the International University of Africa. Thus, it addresses the following questions: How is it possible to invest the long scientific experiences in proposal and experiment preperations to qualify Arabic language teachers for non-native speakers? What is the reality of preparing an Arabic language teacher at the Institute? How did the Arabic Language Institute process teacher preparation? What are the problems facing the preparation of the Arabic language teachers and the most important training mechanisms used in that Institute?What problems faced the implementation of the

Universities are among spaces where it's important to ensure thermal comfort in indoor spaces, improving the occupants' well-being and productivity. The problem of the research was to study appropriate glazing systems for the spaces of the University of Baghdad because glazing systems are one of the most important elements of the indoor environments, and it has a major impact on the thermal performance of buildings. Glass is one of the most seasoned materials that are most utilized in the design. Since it is a diaphanous material, it allows sunlight to enter the building, increasing the space's temperature, cooling loads, and energy consumption in summer. The research followed the experimental method by studying and