The Present study investigated the drought in Iraq, by using the rainfall data which obtained from 39 meteorological stations for the past 30 years (1980-2010). The drought coefficient calculated on basis of the standard precipitation index (SPI) and then characteristics of drought magnitude, duration and intensity were analyzed. The correlation and regression between magnitude and duration of drought were obtained according the (SPI) index. The result shows that drought magnitude values were greater in the northeast region of Iraq. 

Background: Powerlifters and bodybuilders use anabolic androgenic steroids (AAS) especially – as many as 55 percent of elite powerlifters admitted using these agents. In contrast to numerous documented toxic and hormonal effects of AAS their impact on the structure and function of the left ventricular (LV) was not yet fully understood.

The experiment was conducted to evaluate and performance comparison for moldboard and disk plows in central of Iraq in 2011. Three factor were used in this study included Two types of plows included moldboard and disk plows which represented main plot , three forward speeds of the tillage was second factor included 1.85, 3.75 and 5.62 km / h which represented sup plot , and three levels of soil moisture was third factor included 21 , 18 and 14 % to determined data actual plow depth , Practical productivity, Volume of disturbed soil, Field efficiency , Slippage percentage in silt clay loam soil with depth 22 cm were studied in the experiment Split – split plot design under randomized complete block design with three replications using

 Is the subject of the financial structure of the most important topics for which she received the interests of scientific research in the field of financial management , as it emerged several theories about choosing a financial structure appropriate for the facility and behavior change funding them , and in spite of that there is no agreement on a specific theory answer various questions in this regard , and a special issue of the financial structure optimization.

The objective of the research was to identify the most important theories of the structure of modern financial theory has been to focus on the capture of financial firms in two different stages of their life cycle , so-called growth and ma

The aim of the research is to determine the impact of evaluating the investment projects in the development and preparation of investment budgets prepared by the economic units, since the investment projects are of an important and vital nature of the economic units, because these projects include the length of time for preparation and implementation and the accompanying period of this risk and uncertainties as well as need To the many funds to complete the project , The process of evaluating the implemented projects, which have been prepared an investment budget previously will contribute to the extent of matching the estimated data with the actual results or deviations, which is a step to avoid these errors in future p

Documentary Credit passes through many practical phases starting from Opening credit and matching documents and payment of the amount of credit……etc.  It is worthy to mention that there are several aspects that are varied and differed from Bank to another one which can offer Competitive Advantage for the bank …This will be shown in this research.

For the purpose of achieving the objective of this research within the theoretical aspect, the researcher had seen and briefed several books and researches which are mainly related to the subject of the research.

As for the practical aspect, has included Questionnaire which included many questions that are fit and suitable to the hypotheses.

Research sample has

The study attempts to assess water quality in Abu-Zirig Marsh which used epiphytic Diatom community for assessing water quality. Many of Diatom indices {Trophic diatom index (TDI), Diatom index (DI), Generic diatom index (GDI) have been used to give qualitative information about the status of the freshwater ecosystem(good, moderate, high pollution). In this study, the epiphytic diatoms on both host aquatic plants Phragmites australis and Typha domengensis were collected from Abu-Zirig Marsh within Thi-Qar Province at three sites in Autumn, 2018 and winter, 2019. Epiphytic diatoms were Identified by the preparation of permanent slides method, some species of epiphytic diatom showed dominance such as Cyclotella menegh

This study exposed to use the liquid whey (which was produced from of soft cheese processed) partially or completely instead of milk in fatty cake, this whey residue is still not used, instead it is thrown in rivers which effect different environment and economic problems. Different concentrations was used (25% , 50% , 75% , and 100%) of whey in baked cake , Volume , height and other different properties ( panel taste ) was studied too . Sensory evaluation results showed that an improved in all the character of the baked cake was happen by the used of 25% and 50% of the whey in comparison with the control treatment, the 75% replacement showed a decrease in appearance , texture and tenderness , while the degrees of color and fla

This study aims to investigate the relationship between corporate governance (CG) and audit quality (AQ) in the adequacy of the value relevance of accounting information (VRAI). The study sample included Iraqi firms listed on the Iraqi Stock Exchange (ISE) from 2010 to 2022. Nineteen firms were a research sample selected from 44 firms listed on the ISE. They chose to use the model (Ohlson, 1995) in measuring VRAI, which is based on measuring the absolute value of the level of value relevance to earnings per share (EPS) the absolute value of the book value suitability level VRAI. CG was measured through five factors: board size, gender of board members, independence of the board from the chief executive officer (CEO), ownership perce

This study was aimed to reduce the amount of the sprayed solution lost during trees spraying.  At the same time, the concentration of the sprayed solution on the target (tree or bush) must be ensured and to find the best combination of treatments. Two factors controls the spraying process: (i) spraying speed (1.2 km/h, 2.4 km/h, 3.6 km/h), and (ii) the type of sensor. The test results showed a significant loss reduction percentage. It reached (6.05%, 5.39% and 2.05%) at the speed (1.2 km/h, 2.4 km/h, 3.6 km/h), respectively. It was noticed that when the speed becomes higher the loss becomes less accordingly. The interaction between the 3.6 km/h speed and the type of Ultrasonic sensor led to a decrease in the percentage of the spray