The study was conducted to show the effect of using dried rumen powder as a source of animal protein in the diets of common carp (Cyprinus carpio L.) on its performance, in the fish laboratory/College of Agricultural Engineering Sciences/University of Baghdad/ for a period of 70 d, 70 fingerlings were used with an average starting weight of 30±3 g, with a live mass rate of 202±2 g, randomly distributed among five treatments, two replicates for each treatment and seven fish for each replicate. Five diets of almost identical protein content and different percentages of addition of dried rumen powder were added. 25% was added to treatment T2 and 50% to treatment T3 and 75% of the treatment T4 and 100% of the treatment T5

The increasing rates of consumption of cigarettes harmful, to health in the world in general, and in Iraq in particular, and because of the costs borne by individuals, and the state as a result of addressing its damage, as well as Iraq's commitment, to international conventions against cigarettes, and demands of the World Health Organization, to raise prices to reduce consumption. Therefore, the tax Selectivity is one of the most important ways of regulating the consumption of this commodity on the one hand and increasing the tax revenue on the other. The research aims to shed light on the issue of selective tax on cigarettes and the impact of their application in increasing tax revenues and identify the effectiveness of the application

In this paper we generalize Jacobsons results by proving that any integer  in   is a square-free integer), belong to . All units of  are generated by the fundamental unit  having the forms

Our generalization build on using the conditions

This leads us to classify the real quadratic fields  into the sets  Jacobsons results shows that  and Sliwa confirm that  and  are the only real quadratic fields in .

In light of the increasing importance of interim financial statements they provided these lists of information that enables users of accounting information to make wise investment decisions and predict the company's activities in light of changes the updated rather than wait until the end of the year and accessing information provided by the annual financial statements. In light of this research has come to the most important set of conclusions the adoption of interim financial information has been audited by the external auditor to the availability of basic qualitative characteristics in the accounting information contained in the (appropriate and timely manner, reliability and comparability) and this in turn leads to the impact on reli

يتمثل الهدف الأساس للبحث بالتعرف على دور عناصر المزيج التسويقي (المنتج، السعر، الترويج، التوزيع، العاملون، الدليل المادي، العملية) في تعزيز ولاء الزبون (الولاء السلوكي، الولاء الموقفي، الولاء الادراكي)، ولغرض تحقيق الهدف اعتمد الباحث المنهج الوصفي التحليلي لتحليل فرضيات الارتباط والتأثير للبحث، تم جمع المعلومات من خلال الاستبانة التي عدت لهذا الغرض، وجرى استطلاع آراء (300) زبون من زبائن الأسواق، واستعم

ملخـــص البحــــث

البحث يحدد القيم التي تم التركيز عليها والإهتمام بها في كتاب القراءة الكوردية للصف الثاني في المرحلة الاساسية  المقرر, وكذلك القيم التي لم يتم التركيز عليها أو الإهتمام بها و التي تم تجاهلها بصورة كاملة في نفس الكتاب. وتحديد عدد الصفحات التي تم تخصيصها مقارنة مع مساحات الصور التوضيحية والفنون الأدبية في الكتاب المقرر

عرفت لغة الصحافة بأنها الجامعة لصحة الفصحى وسلامتها ووضوح العامية وبساطتها ؟ وتشكل عقبات الفهم في الكتابة الاخبارية محور البحث الى سوء الفهم لدى المتلقي حيث وضع الباحث تساؤلا رئيساً يغطي على كل الجوانب مشكلة البحث وسيتلزم الاجابة عنه. ماعقبات الفهم في الكتابة الاخبارية الاستنتاجات التي توصل إليها الباحث: 1. ركزت الصحيفة على المصطلحات السياسية بااعتبارها صحفية سياسية يوميه 2. استخدمت الصحيفة المصطلحات الت

That our focus on cost industrial indirect lies in the fact that the relative importance of these costs compared with elements other costs have increased significantly and in the environment of modern industrial and multiple clauses due to reliance on mechanization high in production and that led to lower cost labor as a natural result of the use of machinery and equipment of high-tech programmed, which requires control and tighten control on this type of an attempt by officials costs reduced to its borders possible requirement to maintain quality.

The method is simple linear regression and multiple, one efficient and effective methods to achieve these goals in the light of modern environ