This study was carried out to investigate the effect of dietary supplementation with different levels of parsley on semen quality of local Iraqi ganders. A total of thirty-two local ganders were used in this study during the period from the beginning of February to the end of April. The ganders were allocated for 4 treatment groups containing 8 ganders each. The treatment groups were as follows: Control diet (free from parsley); T1: Control diet + 80 g/d parsley; T2: Control diet + 160 g/d parsley; T3: Control diet + 240 g/d parsley. Semen samples were collected twice a week, fortnightly, from each gander by the dorsal-abdominal message method. The first semen collection was used to evaluate semen volume, sperm concentration, live in total

Isolated Bacteria from the roots of barley were studied; two stages of processes Isolated and screening were applied in order to find the best bacteria to remove kerosene from soil. The active bacteria are isolated for kerosene degradation process. It has been found that Klebsiella pneumoniae sp. have the highest kerosene degradation which is 88.5%. The optimum conditions of kerosene degradation by Klebsiella pneumonia sp. are pH5, 48hr incubation period, 35°C temperature and 10000ppm the best kerosene concentration. The results 10000ppm showed that the maximum kerosene degradation can reach 99.58% after 48 h of incubation. Higher Kerosene degradation which was 99.83% was obtained at pH5. Kerosene degradation was found to be maximum at 3

Isolated Bacteria from the roots of barley were studied; two stages of processes Isolated and screening were applied in order to nd the best bacteria to remove kerosene from soil. The acve bacteria are isolated for kerosene degradaon process. It has been found that Klebsiella pneumoniae sp. have the highest kerosene degradaon which is 88.5%. The opmum condions of kerosene degradaon by Klebsiella pneumonia sp. are pH5, 48hr incubaon period, 35°C temperature and 10000ppm the best kerosene concentraon. The results 10000ppm showed that the maximum kerosene degradaon can reach 99.58% aer 48 h of incubaon. Higher Kerosene degradaon which was 99.83% was obtained at pH5. Kerosene degradaon was found

Background: Fertility plays great role in animal reproduction since high quality semen improves sheep industry reproduction. The current worldwide data revealed the closely related of CNP to reproductive function of rams. Aims: Evaluation the effect of CNP on cooled sperms using the traditional and molecular assays. Methods: Totally, 20 testicular samples were collected, processed to obtain the semen samples and divided into two parts; one treated with the suitable dose of CNP and the otherserved as a control. Sperm samples of both groups were cooled for 3 days and tested at 0 0h, 24h, 48h and 72h. Results: The findings revealed that the suitable dose of CNP-treated sperms was 0.0110-13. Values individual motility, live sperm

Proteus mirabilis ? -lactamase of local isolates number 4TF represent karkh side and 20TF represent rusafa side of Baghdad were extracted and purified 23.17, 25.23 fold with yield of 36.66 %, 37.5% and specific activity 11.8, 12.6 of unit/ mg protein by DEAE –cellulose and Sepharose 4B (respectively ).Molecular weight of both enzyme was about 35500 Dalton determined by gel filtration. The study indicated that the isoelectric point of purified ? -lactamase that extracted from isolate number 4TF and 20TF was 5.4.

Analysis the economic and financial phenomena and other requires to build the appropriate model, which represents the causal relations between factors. The operation building of the model depends on Imaging conditions and factors surrounding an in mathematical formula and the Researchers target to build that formula appropriately. Classical linear regression models are an important statistical tool, but used in a limited way, where is assumed that the relationship between the variables illustrations and response variables identifiable. To expand the representation of relationships between variables that represent the phenomenon under discussion we used Varying Coefficient Models

        The modern business environment has witnesses tremendous developments as a result of the globalization of markets and economic openness and technological as well as the acquisition of the issue of corporate governance of great importance regarding it as one of the global innovations trends of control provisions on the management of companies as result of these developments ,increasing on competition between economic unit ,thus a decrease in market share because they do not take into account the response to the requirements of customers ,which kept her to search a modern management accounting methods to help them keep up with the changes and the availability of information for the various adminis

This study showed the basic features of corporate tax in Iraq by showing what was in the Income Tax Law in force .The study aims of this to indicate the role of tax corprates in tax revenue and then the possibility of strengthening the revenue of this tax as an important source of local funding sources in the form that is with him reduce dependence on oil revenues to finance the general budget in Iraq, the risks and the study found a number of conclusions from the most important: that the corporate tax comes in the introduction to the components of the income tax structure in terms of relative importance and formed a revenue source of prime The gross proceeds of the income tax in Iraq, where it contributed to more than a quarter of that