Green bell peppers, a staple in kitchens worldwide,are notorious for their short shelf life. Fortunately, a simple technology of an evaporative cooling system can offer a promising solution to extend their freshness and reduce spoilage. Extensive studies have been conducted to measure the shelf life of crops during cold storage by using different techniques, that control relative humidity. Evaporative cooling, air speed, and packaging used to store green pepper and compared with sustainability methods and non-packaging. The aim of the study was prolonging shelf life for at least seven days. The characteristics included weight loss (%), temperature (o

     The study aims at showing the role of tax audit in Impact the quality of tax statements. Tax audit is one of the most important means used by tax management to identify taxable revenues in a just, fair manner. The quality of statements relies on the extent to which the information provided by taxpayers is true and accurate. Tax audit works is compatible with the strategy of increasing tax adherence and detecting non-adherence cases and penalizing those who commit such violations. The study reached a number of results and conclusions. One of the most important results is that tax audit helps improve the information content of the taxpayers tax statements. This leads to recalculating taxable incomes and re-fixing t

The development of human resources training programs can assist in agreat deal in creating products of high quality with quantitive advantage for the economicunit;through the sale of products by prices higher of the peer products price in the arket,or decreasing production costs which lead into increusing the unet  profits. for these reasons, the human resources have got great importance for their great role in  any economy,and they havestarled to consentrate on accounting these resource.From this point of view, this research has handied human resources accounting and their effect on quality costs.  In(MID-Refinery Company),quality costs are determined ,then we have larified the reality of training and development in the o

The field experiment was conducted in garden of Department of Biology, College of Education for Pure Sciences (Ibn- Al-Haitham), University of Baghdad during the season of growth (2014-2015). The experiment aimed to study the effect of citric acid with two concentration 10, 20 mg. L-1 and glutamic acid with two concentration 50, 100 mg. L-1 on growth and yield of broad bean (Vicia faba). The results were showed an increased in plant height, leaves number. Plant dry weight, chlorophyll content flowers number, absolute growth rate, crop growth rate, legume length and dry weight, legumes number, seed dry weight compared with control plants.

This search includes the preparation of Schiff base ligand (SB) from condensation primary amine with vanillin. The new ligand was diagnosed by spectroscopic methods as Mass, NMR, CHN and FTIR. Ligand complexes were mixed from new (SB) and Anthranillic acid (A) with five metal (II) chlorides. The preparation and diagnosis were conducted by FTIR, CHN, UV-visible, molar conductivity, atomic absorption and magnetic moment. The octahedral geometrical shape of the complexes was proposed. The ligands and their new complexes were screened with two different types of bacteria.

Research was conducted to study the effect of proline and aspirin with 10 and 20 ppm on seed germination and seedling growth of Lycopersicon esculentum and the effect of surface growth of Fusarium oxysporum. The results showed that the proline and aspirin effected significantly to decreased percentage of seed germination, acceleration of germination, promoter indicator, elongation speed of radical and plumule and also the infection percentage of seed decay and surface growth of Fusarium oxysporum was reduced significantly.

Research was conducted to study the effect of proline and aspirin with 10 and 20 ppm on seed germination and seedling growth of Lycopersicon esculentumand the effect of surface growthof Fusarium oxysporum.The results showed that the proline and aspirin effected significantly to decreased percentage of seed germination, acceleration of germination, promoter indicator, elongation speed of radical and plumule and also the infection percentage of seed decay and surface growth of Fusarium oxysporumwas reduced significantly.

The follower of the needs of the users of accounting information notices the necessity of adopting faithful representation of information Hence, IASB adopted the economic substance approach as the basis for the Formulation and development of international accounting standards Therefore, this research discusses the reflection of the economic phenomenon in terms of its economic substance on the subject of measurement , And it should be consistent measurement method where the problem of research is concentrated in the fact that the economic units operating in the local environment to address events and economic phenomena according to the legal form , as appropriate With the requirements of the unified accounting sys

At a time when the general rules in the different legal systems require the presence of two parties to the contract, one of which is issued the first expression of the will and is called the offer, and the other is issued from the other and is called the acceptance. A special type of contracts emerged in the beginning of the last century called the “unilateral contracts”. The side sparked a major jurisprudential dispute, as well as the issuance of several contradictory judicial rulings on it. Hence, this research came to highlight this special type of contract. Key words: the definition of a unilateral contract, its distinction from other legal situations, and its effects.