The experiment aimed to Manufacture a device for checking the nozzles and testing its efficiency and to study the effect of research factors on the studied traits. The device was manufactured locally through using materials available in the Iraqi market. The system is Both Hydraulic and electronic (ISO 5682-1)1 relay on sensors technology and the test platform was built and designed on a movable trolly at the department of Agricultural Machines and Equipment / College of Agricultural Science / University of Baghdad. The design includes the use of mechanical water pump and electrical AC water pump. The design includes a nozzle holder that can accommodate three nozzles per test. The design also consists of spreading wings and stationa

Basketball is one of the most popular and popular games that have a large audience both globally and locally because of the magic it contains in terms of performance. For this sport to be a success, fundamental factors must exist and these factors is the referee. The referee plays a large and important role in the success of the game and the establishment and application of rules.The research aimed at identifying the effect of special on the development of referee's physical abilities. The researcher used the experimental method. The subjects were (12) first class basketball referees. The researcher recommended using special exercises due to their great role in developing the physical abilities of first class basketball referees

Self-criticism is that a person confronts himself with his mistakes in order to reform and develop them for the better, motivate them and inspire hope in them to push them forward and continue to give in this life. The Holy Qur’an teaches us, through the models it cited in its verses, that this is through repentance, a feeling of remorse, and a determination to leave mistakes, and quit disobedience and sins, etc., and all this is done through constructive criticism, and at the same time, one must realize his strengths. , in order to succeed in preserving it and employing it in the right path that pleases God, His Messenger, himself and his society. This has been explained through an introduction, two topics and a conclusion, and God is t

Due to technological developments in the Iraqi banking sector, which is the use of electronic payment systems within the banking infrastructure. This has led to speed and accuracy in the completion of transactions, reduced costs, increased revenues and efficiency. This research examines the challenges and risks facing the Iraqi banking sector as a result of its use of electronic payment systems. And show its impact on the profitability of commercial banks. The research was based on the main hypothesis that there is a statistically significant moral impact relationship between electronic payment systems and the profitability of banks. Iraqi commercial banks were chosen as a research community, All Iraqi commercial banks that parti

ينطبق مصطلح الفاعلين من غير الدول على جميع القوى أو المنظمات أو الجهات التي لا تؤسسها الدولة ولا تكون طرفاً فيها، ولها هويتها الخاصة، وتتمتع بإستقلال تام عن تمويل ومراقبة الحكومات، وتمتلك مواردها الخاصة التي تضمن لها تحقيق أهدافها في البيئة التي تنشط فيها. إن الفواعل من غير الدول بوصفها كيانات إجتماعية أو إقتصادية غير حكومية ، قد جاءت نتيجة التحول الحاصل في بنية النظام الدولي والسياسة الدولية بإتجاه النظام

Social responsibility has achieved tremendous attention by academicians and practitioners to focus on social responsibility accounting. However, many studies around the globe have been conduct to measure the outcomes of social responsibility accounting. This paper presents the impact of applying the supply chain strategy (SCS) on the agribusiness field to optimize productivity and decreasing cost which will have a direct impact on the net income of the organization. The inconclusive results of earlier studies stimulated this research to social responsibility accounting-financial performance. The equivocal results of this phenomenon urge this study to investigate the role of other factors in the relationship of social responsibility accounti

The Sultanate of Oman is located in the far southwest of the Arabian Peninsula and enjoys a distinctive geographical location as it overlooks the Arabian Gulf and the Gulf of Oman. The Sultanate has good relations with various countries of the world and enjoys an important regional position. At the beginning of 2020, Sultan Qaboos bin Said died, and Haitham bin Tariq assumed power after him, according to the will of his cousin, the late Sultan. The new Sultan had held some important positions before 2020, including: Minister of Heritage and Culture since February 2002, Chairman of the Supreme Committee for the Future Vision (Oman 2040), Secretary-General of the Ministry of Foreign Affairs, Undersecretary of the Ministry of Foreign Affairs f

يشهد العالم تقدما في كافة مجالات الحياة المختلفة وتزداد الحياة صعوبة يوما بعد يوم, ويزداد البحث في كافة المجالات التي تعمل على خدمة الإنسان ولقد طال هذا التقدم النشاط الرياضي ,فقد يكون لتطور التدريب الرياضي وتنوع أساليبه الدور الكبير في تحقيق اللياقة البدنية التي تعد إحدى أهم الأهداف التي يرمي إليها الدرس في كلية التربية الرياضية . واللياقة البدنية تستمد أهميتها من كونها إحدى مكونات اللياقة الشاملة التي بدو

This study looks into the many methods that are used in the risk assessment procedure that is used in the construction industry nowadays. As a result of the slow adoption of novel assessment methods, professionals frequently resort to strategies that have previously been validated as being successful. When it comes to risk assessment, having a precise analytical tool that uses the cost of risk as a measurement and draws on the knowledge of professionals could potentially assist bridge the gap between theory and practice. This step will examine relevant literature, sort articles according to their published year, and identify domains and qualities. Consequently, the most significant findings have been presented in a manne

The research aims to diagnose the causes of the phenomenon of Marketing deception catalog, which is now deployed in the Iraqi market and related to producers and marketers, consumers, regulators and other institutions) and their impact in the areas of prejudice to the consumer protection (product and signifying specifications, price, advertising, packaging), as well as identify differences in the sample responses according to personal variables, it has been the adoption of the resolution as a tool to collect data and information through a sample survey of consumer opinions totaling 108 people in shopping centers in the province of Baghdad and in the Karkh and Rusafa, It was the use of methods selected statistical represented by the arith