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

   The organizations and institutions of the developed countries have given attention to the subject of the knowledge economy by using advanced technology in the function of tax examination because of the important and effective role in ensuring the accuracy of the tax accounting process procedures, But the General Commission of taxes is still using traditional methods in the field of  tax examination which affects the performance of its work. This research aims to explain the level of effect on introducing advanced methods of Economics and knowledge represented by advanced communication technology in the field of practicing tax examination function in the General Commission of taxes, A questionnaire has been used as a mea

        The aim of studying the role of environmental taxation is to reduce or mitigate the problem of environmental pollution and obtain a clean environment. And the importance of research lies in the fact that environmental taxation is one of the basic tools to achieve environmental balance. As it is considered one of the sustainable economic tools that focuses on the concept of environmental taxes and fees. Therefore, the incentives stimulated institutions to invest in clean energy and use environmentally friendly machines. Through it, the rules of the competition are updated in favor of organizations that respect the environment so that they can obtain a green competitive advantage. And that the mai

The purpose of this study is to demonstrate a simple high sensitivity vapor sensor for propanol ((CH3)2CHOH). A free space gap was employed in two arms of a Mach-Zehnder interferometer to serve as the sensing mechanism by adding propanol volume (0.2, 0.4, 0.6, 0.8, and 1) ml and to set the phase reference with a physical spacing of (0.5, 1, 1.5, and 2) mm. The propagation constant of transmitted light in the Mach-Zehnder interferometer’s gap changes due to the small variation in the refractive index inside sensing arm that will further shift the optical phase of the signal. Experimental results indicated that the highest sensitivity of propanol was about 0.0275 nm/ml in different liquid volume while highest phase shift was 0.182×103 i

Abstract

In the field of construction materials the glass reinforced mortar and Styrene Butadiene mortar are modern composite materials. This study experimentally investigated the effect of addition of randomly dispersed glass fibers and layered glass fibers on density and compressive strength of mortar with and without the presence of Styrene Butadiene Rubber (SBR). Mixtures of 1:2 cement/sand ratio and 0.5 water/cement ratio were prepared for making mortar. The glass fibers were added by two manners, layers and random with weight percentages of (0.54, 0.76, 1.1 and 1.42). The specimens were divided into two series: glass-fiber reinforced mortar without SBR and glass-fiber reinforced mortar with 7% SBR of mixture water. All s

The degree of the woman’s satisfaction on clothing depends, to a large extent, on the body measurements. If clothing is very wide, it shows her enormous and if it is too tight it may draw attention to the defects of the body. It may also lead to the compatibility or incompatibility of clothing with fashion. Whatever the quality of the garment in terms of sewing and design, the costume which is not suitable for body size may affect the physical style negatively and may give the wearer an improper look. Clothing was carried out without measurements and did not use models (templates). The method of preparation affected the overall appearance because it often did not fit the shape of the body completely. Therefore, people thought in many w

Loanwords are the words transferred from one language to another, which become essential part of the borrowing language. The loanwords have come from the source language to the recipient language because of many reasons. Detecting these loanwords is complicated task due to that there are no standard specifications for transferring words between languages and hence low accuracy. This work tries to enhance this accuracy of detecting loanwords between Turkish and Arabic language as a case study. In this paper, the proposed system contributes to find all possible loanwords using any set of characters either alphabetically or randomly arranged. Then, it processes the distortion in the pronunciation, and solves the problem of the missing lette

Research Summary
      Praise be to God, Lord of the worlds, and prayers and peace be upon the most honorable of the prophets and messengers, our master Muhammad, and on the good God and his righteous companions.
      For the most truthful hadith is the Book of God Almighty, and the best guidance is the guidance of the Prophet, may God bless him and grant him peace. If any)). Our good predecessor took care of collecting what they were able to collect and arrange from the words of the prophecy issued by our master Muhammad, peace and blessings be upon him, and wrote works on them including forms of support, parts, dictionaries, and mosques. About me, if any, in order to re

Specialized banks provide their banking activities to their customers at interest rates that are determined according to the approved bank policy, which is almost similar to most or most banks. To satisfy the financial desires of customers and at the same time it is a source of the bank's profits, However, these banks have been introduced to new services that they provide with the funds of the Central Bank initiative launched at the beginning of (2016) to address the economic stagnation that befell the country due to the (financial security) crisis that the country faced in 2014. To put forward initiatives amounting to nearly (15) trillion dinars, which were put forward through private commercial and Islamic banks and specialized

   The research aims to determine the nature of the effect of long . term finance with Net profit which get by the organization from a grubs of finance sources which the organization can choose among them to funding its operations it is  one of the basic necessities Net income . Despite this importance , however there is a distinct lack of many Iraqi organizations in the study of the relationship effect of between these two variables and this the reaserch problem .

          The data of research were obtained the annual guide of Iraqi market for securities where a data of sample of Iraqi Banks was selected which were five banks from 2004 to 2007 , most of the analysis re