The experiment was conducted in twodifferentsplaces, one of this experiment in the field was not under salt stress and the other experiment field was under salt stress.Those experiments were conducted in college of AgricultureDiyalaUniversity atautmyseason (2015 - 2016)to study the salt stress by usingseeds soaking with Hydrogen Peroxide and foliar application in different concentrations ofAbscisic acid.The experiment statistical design as RCBD was with three replicates.Soaking the seeds withHydrogen Peroxidetreatments 0 , 10 , 15 , 20 mmol.L-1. Three Abscisic acid levels0 , 15 , 30 mg.L1.α -Tocopherol, Catalase Enzyme, Membrane Stability Index,proline content, leaves area andpercentage of Electrolyte Leakage of Wheat, were measured. Results drawn from these were as follows: The α -Tocopherol concentrations, Catalase Enzyme,Proline content and percentage of Electrolyte Leakageincrease withsalt stress for soil,comparing with soil not under salt stress. The results showed that fourth level of Hydrogen Peroxide Soaking(20)superior on the levels (0)of α-Tocopherol concentrations, Catalase Enzyme,Membrane Stability Index, proline acid concentration and leaves areaincreased in values(78.88%, 135.54%, 17.47%, 34.04% ,16.36%) respectively with soil under Salt Stress.The results show increase in α-Tocopherol concentrations, Catalase Enzyme and percentageof Electrolyte Leakagewith low amount of Abscisic acid sprayingABA0(0 mg.L¹)comparing with the ABA1(15 mg.L-¹)and ABA2(30 mg.L-¹),but the treatment of spraying abscisic acid outperformedsignificantly increasedin the Membrane Stability Index anproline acid concentrationin leaveswith increase at the level ofABA2(30 mg. L-1)compareing with the other levels ofin the soil under salt stress. Theα-Tocopherol concentrations and Catalase Enzyme wereincreasedsignificantlyby interaction between(20mmol.L-1H2O2 +0 mg ABA. L1) comparing with the other levels in the soil that was under salt stress. . The Catalase Enzyme increase in the level(20 mmol.L-1H2O2 + 0 mg ABA .L-1) in the soil that was not under salt stress.Interference between (20 mmol.L-1H2O2+30mgABA.L-1) showedinsignificant effect on the Membrane Stability Indexandproline acid concentrationsin leavesat the soil that was under salt tension and proline acid concentrationsat leaves in the soil which was not under salt stress.Also most of characters in plant were significantly influenced by Hydrogen Peroxide under salt stress.
The research draws its importance from identifying the methods of profit management in misleading the financial statements, which in turn is reflected in the decisions of the authorities that relied on these reports, and then the models that help in detecting those methods used by the auditors. Risks. The index (margin of excess cash) was used to detect profit management practices on a group of banks listed in the Iraqi market for securities and the number of (23) banks, including (12) commercial bank and (11) Islamic bank and the results were compared to commercial banks with Islamic banks.((The research started from the hypothesis that the use of the (excess cash margin) model in the banking sector reveals the management
... Show MoreThe financial fraud considers part of large concept to management and financial corruption, the financial fraud is appeared especially after corporate, that is Emerge agency theory, that is because recognize relationship between the management company and stakeholder, that is through group from constriction in order to block the management to fraud practice, that on the basis was choose another party in order fraud this practice and give opinion on financial statement, that consider basis decision making from stakeholder to basis the report auditor about creditability this is statement that reflect real activity for the company.The Auditor in order to lead work him Full professionalism to must using group from control Techniques, that is
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The financial fraud considers part of large concept to management and financial corruption, the financial fraud is appeared especially after corporate, that is Emerge agency theory, that is because recognize relationship between the management company and stakeholder, that is through group from constriction in order to block the management to fraud practice, that on the basis was choose another party in order fraud this practice and give opinion on financial statement, that consider basis decision making from stakeholder to basis the report auditor about creditability this is statement that reflect real activity for the company.The Auditor in order to lead work him Full professionalism to must using group from control Techniques, that is
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Coronavirus disease (Covid-19) has threatened human life, so it has become necessary to study this disease from many aspects. This study aims to identify the nature of the effect of interdependence between these countries and the impact of each other on each other by designating these countries as heads for the proposed graph and measuring the distance between them using the ultrametric spanning tree. In this paper, a network of countries in the Middle East is described using the tools of graph theory.
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We have investigated in this research, the contents of the electronic cigarette (Viber) and the emergence of the phenomenon of electronic smoking (vibing) were discussed, although the topic of smoking is one of the oldest topics on which many articles and research have been conducted, electronic smoking has not been studied according to statistical scientific research, we tried in this research to identify the concept of electronic smoking to sample the studied data and to deal with it in a scientific way. This research included conducting a statistical analysis using the factor analysis of a sample taken randomly from some colleges in Bab Al-medium in Baghdad with a size of (70) views where (КМО) and a (bartlett) tests
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Electrocoagulation process was employed for the treatment of river water flows in Iraq. In this study, a batch Electrocoagulation process was used to treat river water taken from Al - Qadisiyah water treatment plant. electrolysis time, voltage and inter-electrode spacing were the most important parameters to study . A statistical model was developed using the RSM model. The optimum condition after studying the parameter effect the process was 1 cm separating, 30 volts . The RSM model shows the ideal condition of removal for both the TSS and turbidity at 1 cm, 20 volts and 55 min.
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Improving in assembling technology has provided machines of higher evaluation with better resistances and managed behavior. This machinery led to remarkably higher dynamic forces and therefore higher stresses. In this paper, a dynamic investigation of rectangular machine diesel and gas engines foundation at the top surface of one-layer dry sand with various states (i.e., loose, medium and dense) was carried out. The dynamic investigation is performed numerically by utilizing limited component programming, PLAXIS 3D. The soil is accepted as flexible totally plastic material submits to Mohr-Coulomb yield basis. A harmonic load is applied at the foundation with amplitude of 10 kPa at a frequency of (10, 15 and 20) HZ and se
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In order to understand the effect of (length of pile / diameter of pile) ratio on the load carrying capacity and settlement reduction behavior of piled raft resting on loose sand, laboratory model tests were conducted on small-scale models. The parameters studied were the effect of pile length and the number of piles. The load settlement behavior obtained from the tests has been validated by using 3-D finite element in ABAQUS program, was adopted to understand the load carrying response of piled raft and settlement reduction. The results of experimental work show that the increase in (Lp/dp) ratio led to increase in load carrying capacity by piled raft from (19.75 to 29.35%), (14.18 to 28.87%) and (0 to 16.49%) , the maximum load carr
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