Agricultural companies could push investment forward and help in production base variation and developing production techniques. They also play a significant role in organizing and providing requirements of market economy. This work aimed at studying economic efficiency of the six agricultural companies that are registered at Iraqi stock market for the period 2005-2016. Capital of these companies was between (300 million-7.5 billion IQD). Several financial analysis indicators were applied such as activity percentages. Average of capital circulation was 0.91 for private company of agricultural production، and lowest share was for Iraqi company for producing and marketing field crops. Assets average circulation was highest for the pr

Rapid and continuous developments and changes in the modern business environment in all areas of economic, environmental, social, technology and communications push economic units to search for modern methods and methodologies to produce products at low cost as well as produce products that meet the wishes of customers in terms of quality and environment to maintain their market position, and accounting for the costs of the flow of materials is one of the most prominent environmental management accounting techniques capable of providing information to help produce

There is no doubt that Jane Austen is one of the most studied authors of the late 18th and early 19th centuries. Her female characters have been extensively studied and they seem to have aroused much interest as manifestations of the conduct of their time. Her heroines have realized that there were many mistakes in the rules of conduct that controlled and restricted their behaviors. Thus, they have found no fault in correcting these mistakes, by behaving naturally without acting. Elizabeth Bennet the heroine of Pride and Prejudice and Marianne Dashwood of Sense and Sensibility are the chosen examples of that kind of women.

Solar energy is the most abundant renewable energy source. This energy can be converted directly into electricity using solar panels. The fixed tilt solar panels are the most practical and the most widely installed throughout the world. Optimum tilt angle calculation has the advantage that it does not use expensive solar trackers. This research calculates the seasonal optimum tilt angle of solar panels for 17 cities in Iraq and 83 cities in 83 countries distributed around the world. Solar Panel Angle Calculator program was used in calculating the optimum tilt angles from vertical. The optimum tilt angle varies between 6° and 112° throughout the year. This angle for winter, spring/ autumn and summer seasons are found to be between

Soursop is useful in treating diseases and the bioactive components of the fruit are beneficial in the treatment of gastrointestinal parasites. Annona muricata contains flavonoids, phenolic acids, and tannins in its leaves, pulp, and seeds. The current study provided an accurate analytical method for the pharmacologically active components, including glutathione, potassium, and vitamin B6, in soursop fruit samples of soursop using high-performance liquid chromatography and atomic absorption spectrometry. The fruits of the soursop were cleaned, peeled, and sliced into tiny pieces. The juice was chilled and kept in glass bottles. After blending the fruits with distilled water, they were placed on a magnetic stirrer and left for 72 hours. For

The paper investigates the impact of role-playing as a classroom technique on Iraqi EFL students’ speaking skill on Iraqi EFL students at the college level. The students are 40 college language students in University of Baghdad, College of Education Ibn-Rushd randomly chosen. Then, they were divided into two groups, experimental and control groups. Thirty questions were applied to both groups as a pre-test of speaking and the students asked to answer them orally. The experimental group was taught speaking skill of the targeted role-play technique while the control group was taught in traditional method. After 20 lessons of the teaching, the post-test of speaking was conducted in which the students in both groups were asked to answ

1. baumannii is an aerobic gram negative coccobacilli, it is considered multidrug resistance pathogen (MDR) and causes several infections that are difficult to treat. This study is aims to employ physical methods in sterilization and inactivation of A. baumannii, as an alternative way to reduce the using of drugs and antibiotics.

            Cold Atmospheric Plasma was generated by one electrode at 20KV, 4 power supply and distance between electrode and sample was fixed on 1mm. A. baumannii (ATCC 19704 and HHR1) were exposed to  Dielectric Barrier Discharge type of Cold Atmospheric Plasma (DBD-CAP) for several periods

This research aims to studying and analyzing the theoretical
framework of the environmental auditing in industrial environment to its a broad and danger environmental effects . It aims to contribute in setting and testing a proposed procedure framework for environmental auditing in that vital activity .The practical aspect focused on testing a proposed framework within practice it in a one Iraqi industrial company that has a huge effect on environmental activity, represented by Iraqi state company

Background: Arterial stiffness is related with atherosclerosis and cardiovascular disease events. Patients with atherosclerotic disease show to have larger diameters, reduced arterial compliance and lower flow velocities. Aim of study : To compare between patients of two age groups with concomitant diseases diabetes and hypertension in regard to intima media thickness and blood flow characteristics in order to estimate the blood perfusion to the brain via the common and internal carotid arteries. Subject and Methods : 40 patients with (diabetic and hypertension) diseases were enrolled , they were classified according to age. Color Doppler and B mode ultrasound was used to determine lumen Diameter (D), Intima – media thickness (IMT)