The present paper attempts to find out the role of developmental loans in promoting strategic crops especially the basis stemming from the problem of non - defining economic feasibility study and the negative or positive revenues of developmental loans, directed to Iraqi Agricultural sector in general and Basic strategic crops in particular which resulted in the difficulty of planning and future prediction to grant loans agriculturally directed in terms of quality and quantity and the arbitrary of distributing these loans .the strategic crops have been selected as sample of population where the sample of Basic strategic crops include wheat and barley .The paper has come to several of conclusions mainly are as follows :- the increase in number and amounts of developmental loans continuously represented by count up leap especially via the final help of duration of the research which signals the increase in governmental development support during this period .Secondly , the concerned entities are unable to conduet and manage the file of developmental loans granted strategic crops in general and barely in particular in spite of the great support for this file .In addition to the increase of financial and numerical support of loans granted to the Iraqi agricultural sector - accordingly there are some recommendation that have been draw up out of this research : firstly , stablising the level of financial and numerical support of developmental loans granteed to agricultural sector and taking advantage of money amounts of paying off instalments of developmental loans by recycling them and granting them to the loans related to strategic crops .It is also important to take in to consideration not to increase the average of the amount of the loan and investing the available amounts to open new out lets for developmental loans of strategic crops . it is also important to set down general control and committees to follow up to ensure achieving loans aims and draw up peasibility study based on systematic and scientific bases
The research aims to Measuring the auditors' commitment with the analytical procedures of the economic units of the research sample in carrying out their professional duties and the importance of this commitment to the tax administration and the extent of their reliance on the external auditor's report and the financial statements in determining the income tax and its effect on the tax revenues.
The research depends on a main hypothesis stating that "The use of analytical procedures by the external auditor has a positive impact on the availability of confidence and credibility in the financial statements presented to the tax administration and has a positive impact on the tax revenues."
The resear
... Show MoreThe present study aims to identifying the effect of Eurygaster integriceps infection on the quality features of the local wheat varity IBA 99. The result revealed significant decrease in the percentage of protein of infected wheat at (4, 5)% compared to sound wheat values for the sound wheat were (10.9%) whereas those for the infected wheat were(9.0, 8.4 )% also the result revealed significant increased in the percentage of ash in the infected wheat flour. The result showed significant decrease in the percentage of wet and dry gluten in the infected wheat by sun bug at the rate of (2, 3, 4, 5)% compared to sound wheat value (27, 9% and 25, 23, 22, 22, 20%) for wet gluten and (8.2, 7.8, 7, 7.2, 6%) for dry glutin . The value of sedimentati
... Show MoreThe research aims present to highlight the importance of creating construction Organizational appropriate to achieve strategic success and reduce many of the negative effects experienced by organizations has been developing his questionnaire especially so was distributed to a sample of workers in the Asia-cellular as sample included (60) responsive 0 and can embody intellectual dilemma following questions (What are the dimensions of the organizational infrastructure, and what are the justifications for carrying out the reform and development cleared the organizational structure to make it more flexible) to contribute to the achievement of the strategic requirements for success of the organization surveyed.
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The cement industry is considered one of the strategic industries, because it is directly related to construction work and cement is used as a hydraulic binder. However, it is a simple industry compared to major industries and depends on the availability of the necessary raw materials. This study focuses on optimizing and coordinating the location of raw materials needed for the cement manufacturing in Wasit Governorate in Iraq. Field works include detailed reconnaissance, topographic work, and description and sampling of 24 lithological sections that represent the carbonate deposits, which crop out in the area. The investigated area has the following specifications: The weighted aver
The raw material soil of Al-Sowera factory quarry (quarry soil and mixture) used for building brick industry was tested mineralogically, geochemically and geotechnically. Mineral components of soil are characterized by Clay minerals (Palygoriskite and chlorite) and nonclay minerals like calcite, quratz, feldspar, gypsum and halite. The raw material is deficient in SiO2, Al2O3, K2O, Fe2O3 and MgO, while enriched in CaO. Loss on ignition and Na2O are in suitable level and appear to be concordant with the standard. Grain size analyses show that the decreasing sand and clay, and increasing silt ratio in both quarry soil and mixture caused decreasing in strength of brick during molding and after firing. The quarry soil is characterized by high p
... Show MoreThe bank deposits is fuel banking activity and raw material products for the commercial bank and the basis of its activity and its lifetime So the bank, which seeks to continue the successful development of the volume of cash deposits has translated the work of the bank to meet the needs of different sectors by providing the necessary funding, and from this point of view was the research problem a lack of interest departments of banking services to commercial banks as a means for the development of electronic cash deposits have, and which represents the basis for the supplier commercial bank fund.
The pathogenicity of S. saprophyticus was studied in mice. A group of white mice were injected transurethrally using a catheter with S. saprophyticus S67 cell suspension in a concentration reached 109 CFU/ml. concomitantly, the role of its peptidoglycan in the pathogenicity was studied by injecting another group of mice with 0.3 mg/0.2 ml of partially purified S. saprophyticus S67 peptidoglycan extract. After autopsy, kidneys and urinary bladder showed several histopathological changes both in cells and peptidoglycan injected mice, included: hydropic degeneration, glomerulus shrinkage, congestion of renal vessels, infiltration of inflammatory cells, and dekeratinization in urinary bladder.