Two field experiments were conducted at two different texture sites. The first site of the fields of AlMed-hateya Agriculture Division / Babil Governorate. The second site of the fields of Al-Nouriah Research Station / Ministry of Agriculture, the factors of the study in the two sites included several factors. The first factor includes two irrigation systems: sprinkler irrigation and surface irrigation. The second factor is the method of cultivation which includes the method of cultivation with basin and furrowing. The third factor is the type of the cultivated crop which includes a local variety (Fajr 3) and a hybrid variety (Drakma). The actual water consumption for the sprinkler irrigation system reached (587.13 and 637.62) mm season-1 f

A field experiment was conducted at Abu-Ghrib during 2013- 2014 season to study the effect of harrowing systems on the decomposition and fermentation on organic matter(OM) when added and mixed with the soil under special technology, as well as its effect on the growth parameters and productivity of (Zea mays L. 5018). The experiment was laid out using factorial randomized complete block design (RCBD) in split-split design with three replications in SCL bare soil with a percent of moisture ranged from 16 – 18 %. The main plots were designated to the two systems of harrowing (Rotary Harrowand Disc Harrow ). The sub main plots were specified for two organic matters ( Sheep manure ,cow manure ) . Data were statistically analyzed, and

Technology is one of the important influences in the development of professions in general and the profession of tax auditing and examination in particular because of the importance of this section in the General Tax Authority because of the service it provides is auditing the financial accounts provided to the department by the taxpayers to ensure the correctness of revenue and the achievement of tax justice. Where the research aims at the importance of using electronic accounting information systems in developing the work of the Tax Audit and Examination Department, to reduce the difficulties that the department may be using using manual systems, which is the need for time and effort to accomplish it, and to develop methods and procedu

The research aims to shed light on the ethics of information systems and their role in achieving banking excellence for a sample of private banks in the province of Baghdad. It is important to focus on studying the ethics of banking information systems, which has become one of the most important basic and strategic resources that banks rely on to achieve outstanding performance. Achieving banking leadership in the Iraqi banking market. The researchers adopted the descriptive analytical approach to the research, and the questionnaire was considered as a main tool for collecting information in addition to personal interviews. The research reached the most important results that there is an acceptable correlation relationship between the ethic

إحدى أهم الطرق لتقصي توزيع المجرات عبر الزمن الكوني هي دالة اللمعان LF بدلالة كتلة القرص الباريوني ψS(Mb)، القدر . لقد درسنا تقديرًا لكثافة كتلة الباريون في عينة من المجرات الحلزونية القضيبية وغير القضيبية من الادبيات السابقة، والتي تتضمن فعليًا، لكل صنف من الاجرام السماوية ذات المحتوى الباريون المرئي، جزءًا لا يتجزأ من ناتج دالة الضيائية (LF) ونسبة الكتلة إلى الضوء. استخدمت تقنية الانحدار المتعدد لحزمة الب

The research aims to study the contribution of tax information systems to increase tax revenues, and to identify how efficiently used information systems currently by the tax authority and their effectiveness in the detection of irregularities by the tax payers such as the cleclaration of incorrect statements that do not show real results of their business activities or hide information from sources related to their income subject to tax, which would negatively affect the outcome of tax revenues and thus damage important sourse of the public treasury of the states resources. The data of research was collected by studying and analysing the tax information systems used by the General Commission of taxs and its branches and a number of prac

Researchers often equate database accounting models in general and the Resources-Events-Agents (REA) accounting model in particular with events accounting as proposed by Sorter (1969). In fact, REA accounting, database accounting, and events accounting are very different. Because REA accounting has become a popular topic in AIS research, it is important to agree on exactly what is meant by certain ideas, both in concept and in historical origin. This article clarifies the analyzing framework of REA accounting model and highlights the differences between the terms events accounting, database accounting, semantically-modeled accounting, and REA accounting. It als

The research aims to know the influence of the intellectual capital on the internal control system in a sample of General Inspection Offices in Iraq. The research includes a sample of individuals who are working in these offices total sample (46) individuals distributed according to functional levels (General Inspector, Deputy Inspector General, and Director) , The data and information were collected by using questionnaire, which is done for this purpose, as well as personal interviews in order to reach to the results that achieve the aim of this research , Two hypotheses were formed , the first hypothesis consists of (4) secondary hypothesis , All these hypotheses were tested by using statistical tools such as (percentages, freq