A laboratory experiment has been carried out in the College of Science-University of Salahaddin to study the effect of different levels (0,5,10 and 15%) and sizes(250 and 1000µm) of walnut seeds residues and (160mg.kg^-1) phosphorus fertilization on the concentration of phosphorus availability and alkaline phosphatase activity in calcareous soil during 15 and 30 days period of incubation, the experimental design in factorial complet randomize design (C.R.D) with three replications. The results indicated that the application of different levels of walnut seed residues decreases the concentration of phosphorus availability and alkaline phosphatase activity, however the results revealed that combination between levels and sizes o

Research Summary

     Purpose - The study aimed at evaluating the accounting system of the Iraqi political parties, which is applied according to legislative texts, and then the ability to provide accounting information to evaluate the strategic performance and control of the party's operational and financial performance.
Findings- The research found that the unified accounting system applied to political parties does not provide relevance informations to judge the performance of the political party, the researcher a proposal for an accounting system that provides the necessary information to measure and monitor the performance of Iraqi political parties can be presented. The

Banks are considered the main basis of financial sector ,so they must be submitted to sound and strict regulatory system and so as to ensure their operations and according to instructions and regulations , in order to maintain the integrity of the banking sector and financial sector in general .One of the importance regulatory tools that are adopted by the Iraqi Central Bank to control over the banks an financial and periodic statements that are provided by the banks in accordance with planned schedules .The financial statements of the banks must reflect clearly and accurately financial situation and the result of their activities during the period in which they represent to achiveing its purposes.So it has the goal of Search is statemen

Internal Audit  is one of the most important backers of corporate governance, the researcher expanded his interest in this subject to examine the efficiency of Internal Auditors at the Arab Bank and its branches in Jordan to achieve Accountability which enhances the Corporate Governance and to identify the effect of the International Internal Audit  Standards in strengthening the role of Internal Auditors in Accountability, and the effect of Attribute and Performance Standards in Accountability. The researcher applied descriptive analysis method to define the role of Internal Audit in the Arab Bank in achieving one of the basic principles of Corporate Governance assimilated in Accountability. The researcher’s sources include

The research seeks to identify the comprehensive electronic banking system and the role of the auditor in light of the customer's application of electronic systems that depend on the Internet in providing its services, as a proposed audit program has been prepared in accordance with international auditing controls and standards based on the study of the customer's environment and the analysis of external and internal risks in the light of financial and non-financial indicators, the research reached a set of conclusions, most notably, increasing the dependence of banks on the comprehensive banking system for its ability to provide new and diverse banking services, The researcher suggested several recommendations, the most important of whi

The effects of temperature on an exotic aquatic snail Pomacea canaliculata  (Lamarck, 1819) collected from the Shatt Al-Arab intertidal zone were investigated. A series of laboratory experiments were conducted during the summer period of 2017. Individuals of new born snails hatched in the laboratory from adult snails were collected from Shatt Al-Arab intertidal zone, and subjected to five fixed temperatures: 15, 25, 35, 40 and 45 Cº, after short term thermal acclimation. The heartbeats (HB) were counted at each temperature level. The results showed significant  direct increase of HB from 15 Cº (19.8 HB/min) up to 25 Cº (76 HB/min) (P<0.05)  as well as from 25 Cº to 35 Cº (93 HB/min). At 40 Cº the snail HB

           It was the sayings of Andalusia scholars in agriculture based on experiments and theories that helped a lot in the success and development of agriculture in the Andalusia ,and also The divisions of the soil and out types and forms it helped a lot of to know arable of non-arable land earth and all off the determination of the color of repentance is important often discovered by agricultural scientists and that helped in the cultivation of certain crops in certain land without another land.and though each particular agricultural crops specific soil in which to live and not live in other soil

           It was the sayings of Andalusia scholars in agriculture based on experiments and theories that helped a lot in the success and development of agriculture in the Andalusia ,and also The divisions of the soil and out types and forms it helped a lot of to know arable of non-arable land earth and all off the determination of the color of repentance is important often discovered by agricultural scientists and that helped in the cultivation of certain crops in certain land without another land.and though each particular agricultural crops specific soil in which to live and not live in other soil ,

        It’s good to study  the historical sites because they determine the reason why Abu Jaafar Al-Mansour choose Baghdad the timeless Capital ,So it’s easy for us to reconnect  the past and the present regarding to the city, and must understand how its important the geographic site selection, which is determined by  ancient rivers, which were the basis on which the city was constructed  in the various roles of historical and this is natural because the