Abstract The study aims to evaluate antifungal activity of petroleum ether extracts from leaves and stems of Rosmarinus officinalis and root of Glycerrhiza glabra , against fungi Fusarium oxysporium , Aspergillus flavus and Penicillium expansum. While the results of sensitivity of the fungi towards petroleum ether extracts showed different activity, petroleum ether extract of Rosmarinus officinalis showed more activity on Aspergillus flavus minimum inhibitory concentration(MIC) was 25 mg /ml and minimum fungicide concentration(MFC) was 37.5 mg /ml, followed by Fusarium oxysporium, (MIC) was 50 mg /ml and (MFC) was 37.5 mg /ml, finally Penicillium expansum (MIC) was 50 mg /ml and (MFC) was 75 mg /ml, used more concentration from petroleum et

هدف الدراسة : تشخيص واقع العلاقة بين تقلبات أسعار النفط العالمية وانعكاسها على اتجاهات الإنفاق الحكومي على الزراعة والصناعة.

توصلت الدراسة : من خلال اختبار التكامل المشترك(ARDL)تبين انه لايوجد تكامل مشترك بين المتغيرين ,اي لا يوجد  تاثير للمتغير المستقل(اسعار النفط) على المتغير التابع(الانفاق على القطاع الزراعي), وذلك من خلال قيمة F المحتسبة والتي بلغت(1.

هدف البحث الى اعداد تمرينات خاصة (Foot Work) بكرة القدم بأعمار (16-18) سنة، والتعرف على تأثير هذه التمرينات الخاصة  في التوافق والرشاقة وبعض المهارات الاساسية بكرة القدم (المناولة، والدحرجة، والاخماد) بأعمار (16-18) سنة، وقام الباحثان باستخدام المنهج التجريبي ذو المجموعتين التجريبية والضابطة ذات الاختبار القبلي والبعدي، على عينة من لاعبي نادي الشرطة بأعمار (16-18) سنة، وعددهم (16)، وتم تقسيمهم الى مجموعتين كل مجموعة م

This study addresses the issue of academic writing in English by comparing pragmatic argumentation in the writing of 40 graduate students studying at Iraqi universities (SSIU) with the writing of 40 graduate students studying at American universities (SSAU). In these 80 theses, six selected aspects of academic writing were analyzed: (a) paragraph structure, (b) length and construction of sentences, (c) organization of information in sentences, (d) vocabulary, (e) topic sentences, and (f) discourse markers. This study seeks to go beyond the traditional and often onedimensional analysis of pragmatics of argumentation in English academic writing to distinguish and describe different aspects of academic writing and their results when used by EF

The struggle between two identities is a crucial subject everywhere. Some people travel abroad in quest of a new identity after struggling at home. People migrate and embrace a new identity for different reasons. They find themselves in a state of internal conflict as they navigate the tension between their newly adopted identities and their old ones. The individual is haunted and overwhelmed by their previous experiences. This research explores the universality of the subject matter by examining the motivations underlying the adoption of a new identity in a distinct geographical and temporal context. This paper examines the literary works of Kincaid's Lucy (1990) and Blasim's "The Nightmares of Carlos Fuentes" (2014). Kincaid’s pro

The research aims to determine the effectiveness of auditing in light of the relationship between the governance of investment policy and the cost of debt in companies listed on the Iraqi Stock Exchange. The problem of the research is to raise the question about the effect of the governance of investment policy and the cost of debt on the effectiveness of auditing and auditors. During the research, the most important of them were: the existence of an impact relationship on the effectiveness of auditing through the relationship between the governance of investment policy and the cost of debt. The companies listed in the Iraqi Stock Exchange lack an effective proposed guide or framework dealing with the governance of investment policy desp

                 The aim of the research is to identify the adequacy of accounting disclosure in granting bank financing in explaining the role of accounting disclosure in granting bank financing by linking the concepts of full, comprehensive and adequate disclosure to bank financing. The impact of full accounting disclosure on granting bank financing, the existence of an impact of comprehensive accounting disclosure on granting bank financing, the existence of an impact of adequate accounting disclosure on granting bank financing, and the research relied on the descriptive approach, the deductive and inductive approach, the inferential analytical approach, a

The research Reviews the sides of highlight importance of the Nano-Accounting which doing the accounting performance functions fully computerized without the intervention of an accountant, to solve the problem of not keeping up the  rationalization of recording and accounting systems, with the rationalization of production which fully computerized.(be invisible and hidden accounting), resulting by linking or interaction of the accounting, additive production system represented three-dimensional printers, open source and recycling. That which result the rationalizing the facilities of production, organization and self-control which derived nanotechnology idea, which aims to minimize materials and change it properties, then view the a

  Tax state institution regards as one of the largest state institutions implementing the tax rules issuing be legislative body and achieving the goals of tax (financial, economic, social and political). So, the tax management should pay attention to the procedures enabling it to achieve those rules starting from the procedures of tax restrict and ending by tax allocation where the process of assessment the taxation must relaxing on modern methods. The problem of the study raising from that in spite of there is a low  obliging the taxable person (registered or not) to submit a declaration about his income and the achieved profit to be the base of taxation˒ where the other ways  are secondary ways helping in rejection of t

The past decades have witnessed a development in the concept of corporate governance and the transformation of a concept that is limited to large companies listed in capital markets in major economies to an issue that concerns all business activities in the public and private sectors in both large and small countries. The aim of this research is to propose a guide to the mechanisms and rules of governance in the municipal institutions that contributes to the activation of the internal control system to reduce the fraud and manipulation of this activity. Institutions. The research was based on the hypothesis that the implementation of the principles and rules of governance in municipal institutions lead to the contribution of the activati