The current study was aimed to examine the effects of two types of Arbuscular mycorrhizal Fungi (F. mosseae, C. etunicatum) on the onion plant under two water conditions (normal irrigation and drought treatment). This study has aspects related to improve tolerance of an onion plant (Allium cepa L.) to water stress situations with taking in consideration regulate physiological Growth Parameters PGP of plant and biochemical [fungal root colonization, dry weight of mycorrhizal roots, Spore density of AM fungi, Relative water content, proline content, total carotenoids, Soluble protein content and Phosphorous application] in the existence or lack of AMF. The results indicate that the drought dealing producing increase of spore density of AM fungi, proline content, total carotenoids and soluble protein content except Fugal root colonization, plant root dry weight, Relative water content and Phosphorous uptake which were increased when associating with normal irrigation. The plants inoculated by each F. mosseae, C. etunicatum was noted a significant differences (P < 0.05) increase in some PGP comparing with uninoculated. The highest values of PGP were recorded when onion plant inoculated by two types of AMF. Normal irrigation was showed less enhancement of plants compared with plants that obtained drought stress. The inoculcation by both types of AMF resulted in increasing in an onion plant uptake and protection against drought stress, while the case of relative water content showed relatively similar values in both conditions comparing with non- AMF onion plant.
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The study aimed to identify what (isis) (Daesh) have been touched in the opening article of Al-Nabaa newspaper This objective is organized for asset of sub-targets it is the knowledge of media discourse and for those who are directed and methods of employing the strong content debt organization and we used the survay method to monitor and understand the content of opening anticale and the researcher took the numbers of the newspaper for years 2015-2018 consist of 157 The results of this study are :
* Use religious texts from (Holly qoran) (Abbreission of the prophetic) Remove from its context and empby them in justifying in what use of vio |
The current research aimed to identify the tasks performed by the internal auditors when developing a business continuity plan to face the COVID-19 crisis. It also aims to identify the recovery and resuming plan to the business environment. The research followed the descriptive survey to find out the views of 34 internal auditors at various functional levels in the Kingdom of Saudi Arabia. Spreadsheets (Excel) were used to analyze the data collected by a questionnaire which composed of 43 statements, covering the tasks that the internal auditors can perform to face the COVID-19 crisis. Results revealed that the tasks performed by the internal auditors when developing a business continuity plan to face the COVID-19 crisis is to en
... Show MoreAthletics are different from other games as a competition between individuals to show their competence and physical ability to achieve new record numbers in the various activities and various between the boards, jumping and throwing and each type of these activities in particular performance so found the researcher to find the method of training resistors in the development of special power and achievement In the effectiveness of javelin, where the researchers chose the sample of the athletes from the specialized school of athletics to effectively throw the spear at the ages of 15-17 years and carried out the tests of the research, which includes the strength of the speed of the arms and explosive power and The various resistance exercise
... Show MoreThe treasury bills one internal government debt instruments in iraq that were used to finance temporary deficits in the government budget, There fore the government resorted to issuing for the purpose of providing liquidity, As well as to invest in productive progects, After that it was financing the budget deficit by the monetary authovity of the central baalpennek [the new cash velease] which led to negative effects on the Iraqi econome, Thus we find that the treasury transfers have formed alarge proportion of the gross domestic government debt to finance the deficit ayear ago 2003. &nbs
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The process of transporting waste from urban areas to sanitary landfill sites requires large amounts of money due to the length and distance. To address this problem, temporary transfer stations were established by the Municipality of Baghdad to reduce the cost of transportation, and for the purpose of preserving the environment in a sustainable manner, standards were set for the establishment of these stations. The two stations of Al-Karrada Municipality and Al-Shula Municipality were chosen as a case study to measure the extent of adopting and applying the standards for establishing substations locally, regionally and internationally, and the most important results were reached Which is that the transforming (regular) stations of the t
... Show MoreAt the beginning of the nineties increased responsibility of the auditor to the community as the demand for auditing the environmental performance for the economic units in addition to audit the financial performance. With the aim of preserving the environment and reducing the damagse as aresult of the negative effects of the activities of these units.
The researh deal with two sides the first one identifies the theoretical framework of the concept of environmental audits, requirements, methods, types of procedures, and duties of the auditor in conducting environmental audits. It also deals with the concept of the enviro
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HR Ghanim, GA Abdulhassan, International Journal of Early Childhood Special Education, 2022
This research aims to know the effect of adopting IFRS 9 on the relevance of the value of the accounting information of the companies in the Iraqi Stock Exchange. Researchers relied on analyzing the financial statements of 10 listed companies for years 2016 – 2019. Researchers used the Ohlson price model to test the relationship between accounting information and value relevance. The research indicated that there is a significant relationship between the adoption of IFRS 9 and the relevance of the value of the earnings and the book value, but the earnings information is more relevance than the book value information, it is due to the interest of investors in the income statement in making investment decisions.
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This study aimed to reveal the degree possession of secondary teachers for effective teaching skills from the perspective of the teachers themselves in the Mafraq governorate .To achieve the objective of the study(45) teachers were chosen randomly, also a questionnaire composed of 17 was prepared spread over three skill areas (planning, implementation, evaluation).
After application of the tool on the sample results of the study showed that the degree of ownership ranged between medium and high.
The results showed no differences in the degree of ownership due to the variables of sex in favor of females and variable qualification for the benefit of people with qualified Master higher, while differences are attributed to the experien