As Albizia lebbeck is one of the important species in Iraq and the region, its wood has subjected to investigation through the assessment of differences in its element dimensions and specific gravity under Baghdad conditions. Variations of fiber length, fiber width, cell wall thickness, vessel diameter, and density of wood were examined along the stem and horizontally. Results showed that fiber lengths were within the normal range, but their widths were narrower than common range of hardwoods. There were little increase in fiber length, width, wall thickness as the height position increased. Vessel diameter has been affected contrarily. No significant effects of height on specific gravity could be observed. Radial variability appeared to be height dependence. While heartwood possessed longest fibers at stem uppermost, maximum value of width and wall thickness have existed in the heartwood too but at lowermost of stem. The substantial difference was in specific gravity when heartwood had the superiority upon sapwood.
A laboratory experiment was carried out at the College of Agriculture University of Baghdad in 2017. The aim was to improve the anatomical and physiological traits of broad bean seedling under salt stress by soaking it in salicylic acid. The concentrations of salicylic acid were 0, 10, and 20 mg L-1 and the electrical conductivity levels were 0, 3, and 6 dS m-1. The complete randomized design was used with four replications. The increasing of salicylic acid concentration up to 10 mg L-1 led to increasing the stem cortex thickness, stem vascular bundles thickness, and root cortex thickness significantly by (34.9,36.7,and 55 µm) respectively, while the treatment of 20 mg L-1 led to decreasing these traits by (28.2, 27.8, and 48.1 µm
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Urban wetlands are one of the complex systems that provide many economic, social and environmental services to the city. In this research, the most important services provided by urban wetlands from the point of view of the urban planner were reviewed, and the types of these lands and their divisions according to the type of services provided by each type were presented. Environmental is represented in its ability to reduce the dangers of floods, mitigate the climate and reduce its negative impacts, purify water and deplete a lot of suspended impurities and pollutants, and social services such as recreational areas and beautiful landscapes that inspire joy and reassurance in the soul, as well as cultural areas and sports activities for m
... Show MoreEuphrates River extends about 125 km within the study area located in Annassiriyah City, Dhi Qar Governorate, Iraq. The impact of the seven hydraulic structures on the discharge capacity of the Euphrates River needs to be considered. The main objectives of this research are to increase the discharge capacity of Euphrates River within Annassiriyah City during flood seasons and study the impact of these hydraulic structures on the river capacity by using HEC-RAS 5.0.3 software. Five scenarios were simulated to study the different current condition of Euphrates River within Annassiriyah City. Other additional four scenarios were implemented through river training to increase the river capacity to 1300 m³/s; it is the flood
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The study's objective is to find out the difference between the scholar of the research sample in awareness Green nanotechnology on the scaleas a whole and in each of its fields. The research depended of (136) specimen mem and women scholars of the fourth stage scholars / Department of Chemistry at the College of Education for Pure Sciences / Ibn Al-Haytham in Iraq for (2022-2023 AD) for the morning and evening studies, (65%) of the scientific community, It was picked at random with relation to the research instrument. it was a measure of awareness of green nanotechnology of (40) items, distributed in three areas (cognitive, skillful, emotional), and its validity and reliability were verified. Data analysis was completed for utilizing the s
... Show MoreThe importance of the research from a practical point of view lies in the fact that it presents a set of statistics and data that give a clear picture of how the Iraqi newspapers (the subject of the study) deal with the visit of "Pope Francis" to Iraq ، and what are the most prominent indicators and manifestations of that visit in promoting societal peace among the Iraqi public. From a scientific point of view، the research provides another scientific addition to the media library، especially with regard to journalistic treatments and methods of framing the Arab international press for the subject of the visit، which could be a starting point for other researchers to complete qualitative research in this field. The research prob
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This study aims to test whether the institutions listed on the Iraq Stock Exchange have a significant correlation between the level of conservative accounting practice with the level of market share returns during the Coronavirus pandemic period as one of the policies to confront the economic repercussions of the Coronavirus pandemic. Furthermore, the sample included institutions listed on the Iraq Stock Exchange during the 2019 and 2020 years, i.e., the period before the Coronavirus pandemic and during the Coronavirus pandemic for the purpose of comparison. The market value to book value model was used, and the study found that conservative institutions had achieved the highest level of market share prices compared to non-conservat
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The research aims at measuring the extent of the relationship and influence of the indicators of the Core competencies of the audit firms and offices in the Earning Quality of the private banks listed in the Iraq Stock Exchange under audit. The research community represents 38 banks. The sample of the research has been approved only 10 banks continue to issue their financial statements for the period (2007 – 2017), in addition to the audit offices assigned to audit these banks, which amounted to 14 companies and auditing offices. John's (1999) model revised by Kothari et al., (2005) was adopted to measure the Earning Quality by finding discretionary accruals and non-discretionary accruals, to measure the Core competencies indicators ,
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Globalisation and rapid environmental change have created many challenges for public and private organisations across Iraq as a developing country, particularly in the higher education sector. This includes, for example, decreases in government funding; increased demand for higher education; a need for economic transformation, and related competitiveness of organizations. Such challenges require exceptional leaders and strategic planning in order to take action to improve. In Iraq, the higher education sector is still one of the main foundations in progressing the knowledge economy. Studies into leadership style, strategic planning processes, and the importance of leadership and organisational culture to an organisation’s success have bee
... Show MoreOne of the globalization results is (VAT) , so it is important to consider its results and impact on the tax system.
The Iraqi economy having wittnisd an acute transition period , still in need for a better care in aim to back it, especialy from the tax system.
The research is concerned with the (VAT) and its details –And for five chapters all the problomes connect are displayed .But yet the new system does not comply with the modern development and this is one of the defects of (VAT) in Iraq.
The history of (VAT)was also studied mentiorned and studied.
As a conclusion (VAT) is one of the m
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