Investments in shares represent an essential component of companies’ assets and a source of profit making resources. These investments are linked to the areas of trading and speculation, which is reflected on their market value, which makes accounting for and evaluating these investments require their own accounting standards, and thus several international standards were issued regarding this as well as a statement of their impact on growth Sustainable, as the research problem is to show the impact of measuring investments in shares according to international accounting and financial reporting standards on the sustainable growth of economic units, the research sample and its reflection on audit procedures. In accordance with i

A mercury porosimeter has been used to measure the intrusion volume of the three types mercury positive lead acid-battery plates. The intrusion volumes were used to calculate the pore diameter, pore volume, pore area, and pore size distribution. The variation of the pore area in positive lead acid-battery plates as well as of the pore volume has the following sequence. Paste positive > Uncured positive > Cured positive

A mercury porosimeter has been used to measure the intrusion volume of the three types mercury positive lead acid-battery plates. The intrusion volumes were used to calculate the pore diameter, pore volume, pore area, and pore size distribution. The variation of the pore area in positive lead acid-battery plates as well as of the pore volume has the following sequence. Paste positive > Uncured positive > Cured positive

The experiment was carried out in College of Agricultural Engineering Sciences, University of Baghdad during November 1, 2019 to June 1, 2020. The experiment was designed according to a randomized complete block design. Each block contained 18 experimental units that included the three study factors. The first factor interaction between two inoculum densities and application methods, three levels control, treatment of seeds inoculation with 5g plant and treatment of seedlings inoculation whith 30g plant . The second factor was three -1 -1concentrations of spraying of kinetin 0, 75 and 150 mg L , and third factor include two levels of organic manure) and addition of fertilizer 2% of -1 the weight of the soil (O2). The results showed a signif

Background: Hypertension is a major global health concern that increases the risk of cardiovascular disease. Understanding the impact of age and treatment types on blood pressure control is essential for optimizing therapeutic strategies. Aim: This study aims to assess how different treatment types and patient age influence blood pressure control in hypertensive patients. Methodology: A binary logistic regression model was employed to analyze data from 48 patients diagnosed with hypertension. The study investigated the impact of two treatment regimens and patient age on the likelihood of achieving optimal blood pressure levels. The statistical significance of the findings was evaluated using chi-square tests and p-values. Results: T

In this study two types of extraction solvents were used to extract the undesirable polyaromatics, the first solvent was furfural which was used today in the Iraqi refineries and the second was NMP (N-methyl-2-pyrrolidone).
The studied effecting variables of extraction are extraction temperature ranged from 70 to 110°C and solvent to oil ratio in the range from 1:1 to 4:1.
The results of this investigation show that the viscosity index of mixed-medium lubricating oil fraction increases with increasing extraction temperature and reaches 107.82 for NMP extraction at extraction temperature 110°C and solvent to oil ratio 4:1, while the viscosity index reaches to 101 for furfural extraction at the same extraction temperature and same

Water stress has a negative impact on the yield and growth of crops worldwide and consequently has a global impact on food security. Many biochemical changes occur in plants as a response to water stress, such as activation of antioxidant systems. Molybdenum (Mo) plays an important part in activating the expression of many enzymes, such as CAT, POD, and SOD, as well as increasing the proline content. Mo therefore supports the defence system in plants and plays an important role in the defence system of mung bean plants growing under water stress conditions. Four concentrations of Mo (0, 15, 30, and 45 mg·L−1) were applied to plants, using two approaches: (a) seed soaking and (b) foliar application. Mung bean plants were subject

ملخص البحث:

    ان الله تعالى هو الذي خلق جميع المخلوقات ، والذي بيده الموت والحياة وان كل هذه المخلوقات تحتاج الى اوامر ، وهذه الاوامر الالهية وجهها الله لعبادة بوساطة انبياءه ( عليهم السلام) فكانوا هم اول المستسلمين والمنقادين لأوامره ، فجاءت الآيات الكريمة مخاطبة للأنبياء واقوامهم بشكل عام ولنبينا محمد (r) بشكل خاص.

اما عن المضمون البحثي فقد جاءت مادته مقسمة الى ثل