The relationship between the elements of the climate and the productivity of citrus (kg
/ tree) in the province of Karbala has been determined through the use of simple correlation
coefficient of Pearson (rp) and (t) test. The result for each of oranges, limes and tangerine had
all shown moral and relevant statistical indications; except for relative humidity, which were
not linked to a moral relationship with productivity of tangerine, oranges and limes.As for the
relationship between climatic factors and yield of bitter orange were all not significant
statistically and very weak.
In order to determine the strength of the correlation between fluctuations in the
climatic elements and fluctuations in the productivi

The influx of Arab Qahtani and Nizari tribes continued to the countries of Baluchistan and the Levant in pre-Islamic times until the Levant became open to the Arab-Islamic tide during the first century AH. The Islamic Orient until the early Islamic Arab Army reached the western borders of China. What we will see in the folds of the search.

  After the internal audit as a tool of internal control in any organization, and helps in the evaluation of all internal control activities, as a tool to ensure compliance with the plans and policies to achieve the goals of the institution as much as possible of the efficiency, effectiveness, and should have the Internal Audit full independence and is linked to senior management, and aims to get the credibility and accuracy of information and data, and keep abreast of modern developments.

  The practical side includes the preparation of the questionnaire, which included a set of questions that fit the hypothesis of the research, was Tozeiha the research sample consisting of employees of the Internal Audit Department an

study aimed to investigate the effect of fish bone in the of chemistry and self-organized learning for students of the second grade‚ achievement . The study sample consisted of 84 students from the second grade students middel in the of alrasheed boysschool, of the Directorate of Educational Karkh II, in two divisions, Division of (a) an experimental group that studied the strategy fish bone, and the Division (d) a control group which studied the usual way. The results indicated the presence of significant differences in favor of the experimental group that studied using the fish bone in achievement and learning self-organized strategy students

ساهم توافد العمالة الأجنبية في تفاقم مشكلة البطالة في العراق الذي يستقبل المئات منهم سنوياً، في ظل تخرج آلاف الطلاب من الجامعات العراقية وانطلاقهم إلى سوق العمل بالتزامن مع عدم تنشيط دور القطاع الخاص بسبب التجاذبات السياسية والأوضاع الاقتصادية والأمنية التي أثرت بشكل كبير في تفعيله وجذب المستثمرين، وعلى رغم ذلك استمر توافد العمالة الأجنبية التي وجدت في العراق عبارة عن فرص ثمينة لا سيما في قطاع الخدمات، مما

Tax revenues are considered one of the important sources of public revenues for the state as one of the tributaries that finance the public treasury to implement development plans. Real estate taxes are one of the sources of obtaining tax revenues in the state, as it follows that there are a number of factors that affect these revenues, which requires the development of necessary solutions and recommendations to address the resulting effects. Accordingly, this research sheds light on tax revenues in general and real estate tax revenues in particular to indicate the extent of their contribution to the total tax proceeds, as the tax proceeds of the real estate tax were analyzed into the total tax proceeds for the years (2017-2021). A numbe

The aim of the research is to use this technique and to determine the effect of this method in reduce cost per unit of the company. The traditional method used in the company the research sample to determine the indirect costs, the definition of the concepts and characteristics of the method of cost-based activity and the cost method based on time-driven activity and justifications applied to companies.   In order to achieve the research objectives, the main hypotheses were formulated. That was represented: (The applied of (TDABC) Time driven activity based costing method in reducing indirect costs, leads reduce cost per unit than the use of the traditional method of allocating indirect costs in the research sample company).&nb

   The research aims to identify the importance of using the style of the cost on the basis of activity -oriented in time TDABC and its role in determining the cost of products more equitably and thus its impact on the policy of allocation of resources through the reverse of the changes that occur on an ongoing basis in the specification of the products and thus the change in the nature and type of operations . The research was conducted at the General Company for Textile Industries Wasit / knitting socks factory was based on research into the hypothesis main of that ( possible to calculate the cost of activities that cause the production through the time it takes to run these activities can then be re- distributed product cost

The propagation of laser beam in the underdense deuterium plasma has been studied via computer simulation using the fluid model. An appropriate computer code “HEATER” has been modified and is used for this purpose. The propagation is taken to be in a cylindrical symmetric medium. Different laser wavelengths (1 = 10.6 m, 2 = 1.06 m, and 3 = 0.53 m) with a Gaussian pulse type and 15 ns pulse widths have been considered. Absorption energy and laser flux have been calculated for different plasma and laser parameters. The absorbed laser energy showed maximum for  = 0.53 m. This high absorbitivity was inferred to the effect of the pondermotive force.