Despite all the possibilities held by Iraq for the production of poultry , but there is low and clear in the level of production and a rise in costs and a decline in per capita consumption is due to a number of reasons, including poor investment , stop government subsides , dumping policies , market Bolmottagat imported , the contribution of the merchant squandering of national capacity , weak base material for the growth of this sector , the security situation and the crisis of energy and others .

Despite all this research has shown that there are great investment opportunities in this very sector of the market size and absorptive capacity of his and the growth of per capita income  and level of cul

A total of 200 samples (180 fecal materials and 20 organ samples) were collected from (5 different poultry farms, 10 local poultry shops, 5 houses poultry, 5 Eggs stores shops and 5hand slaughters centers) in Ibb city, Yemen, 2014. According to morphological, cultural, as well as biochemical characterization and serological tests, 59(29.5%) isolates were identified as Salmonella spp. and all Salmonella isolates were categorized by serotype, which comprised of, 37(62.71%) Salmonella Typhimurium serovar, 21(35.59%). Salmonella Enteritidis serovar and 1(1.69%) Salmonella Heidlberg serovar. Antibiotic sensitivity test was done for bacterial isolates and the results showed there were clear differences in antibiotic resistant. Antimicrobial

Abstract

This study aims at identifying the impact of the application of IFRS 15 "Revenue from contracts with customers on the quality of financial reporting, through application to faculty members in the accounting departments of Iraqi universities and auditors. The problem of the study was the multiplicity of accounting rules and standards Which deals with the issues of revenue recognition , as well as the lack of consistency of most of them with the common framework of financial accounting, which results in low quality of financial reporting in the current financial statements, where the formulation of one hypothesis was the lack of relationship of significant significance The application of IFRS 15 "Recognition of rev

The phenomenon of poverty is one of the most important phenomena facing the world at large. Despite the tremendous technological progress witnessed by mankind and despite the unprecedented high levels of world economic production, poverty remains the greatest challenge facing the world. Statistics and studies have shown that poverty is caused by several problems: (health, social, economic, educational, etc.) These problems are obstacles to the ability to obtain employment opportunities, which leads in the beginning to the growth phenomenon of unemployment, and ultimately to the growth of poverty.

The results of a range of research in the field of psychology have confirmed that children from poor homes suffer from a high level of

The main objectives of present study are to evaluate the trace elements pollution in the sediment of the Tigris River and drainage canals in Wasit Governorate, Iraq. Assessment of trace elements pollutants were conducted for 18 sediment samples collected in March 2017. Trace elements were analyzed in sediment Tigris River samples in Wasit Governorate. This metal pollution was evaluated using geo-accumulation (I-geo) index, Contamination Factor (CF) and Pollution Load Index (PLI). According to  these statistical indices, the sediments collected from Tigris River in the study area are highly polluted with Titanium (71.9 ppm), Nickel (226.6 ppm) Chromium (425.2 ppm), Cadmium (2ppm) and Molybdenum (15.8 ppm) while  the sediments&nb

تعد صناعة السمنت في العراق من اقدم الصناعات الحديثة واكثرها تطورا وتقدما ومن اقواها تاثيرا في الاقتصاد القومي. واذ توفر في صناعة السمنت العراقي كافة المستلزمات الناجحة من حيث توفر المواد الاولية والخبرات الفنية والتقنية واسواق ثابتة وراسخة محليا وعالميا فقد كان من المفروض ان يتم التوسع في هذه الصناعة، وان التخطيط لهذه الصناعة امرا ضروريا خاصة وان مادة السمنت هي احدى اهم المواد الرئيسة التي يؤثر توفره

The concept of TQM is based on one of the concepts that combine administrative and innovative methods. The aim of the research is to demonstrate the dimensions of TQM in enhancing the satisfaction of the taxpayers through a survey of a sample of officials in the General Authority for Taxation and 50 officials. In the collection of data and information, and the results were analyzed using the SPSS program to find the most important compounds and factors in he method of analysis.

The research problem was represented by the non-application of the General Authority for Taxation to the entrances and modern practices in the administrative work. The results of some of the complications that accompany the tax accounting process, which af

    Multivariate Non-Parametric control charts were used to monitoring the data that generated by using the simulation, whether they are within control limits or not. Since that non-parametric methods do not require any assumptions about the distribution of the data.  This research aims to apply the multivariate non-parametric quality control methods, which are Multivariate Wilcoxon Signed-Rank ( ) , kernel principal component analysis (KPCA) and k-nearest neighbor ( −

Each book has a specific style in which its author walks on it from its beginning to its end, and the Holy Qur’an is a book that compiled many methods that were indicative of its miracle, and that it is one unit even though it has been astrologer for twenty-three years.
There is no doubt that knowledge of the Qur’anic methods is one of the pillars of the approach that deals with any of the Qur’an, and the multiplicity of Qur’anic methods is a fact that has many causes. It has been expressed by the Qur’anic discharge and the conjugation of verses to bring them to different methods, and on multiple forms such as nominal, actual, singular Qur’an, presentation, delay, deletion, mention, abbreviation and redundancy. The Qur'ani