The study aimed to evaluate injuries and economic losses which caused by rose beetle Maladerainsanabilis (Brenske) on ornamental and fruit plants as introduced insect in Iraq during 2015 and determine infested host plants in addition to evaluate efficacy of pathogenic fungi Metarhiziumanisopiliae (1x10⁹ spore/ ml) and Beauvariabassiana (1x10⁸spore/ ml) in mortality of insect larvae in laboratory and field.The results showed that the insect was polyphagous infested many host plants (20 host plant)Which caused degradation and dead the plants through adult feeding on leaves and flower but large injury caused by larvae feeding on root plants which caused obligate dead to infested plant, the percentage mortality of rose plants 68.6%, pear 45% lantana camare 18.3%, apricot 15.1 and zizphus 1.7% during October 2016. Due to the number of larvae present around root plant, the insect preferred rose and pear plant which recorded high numbers of larvae compared the lowest number of larvae on ziziphus which least preferred. The results were confirmed that the employment of the Metarhiziumanisoplae and Beauveriabassiana formulation in the field to treatment the soil were not effective to causing mortality of the larvae because of the very high temperature during the experiments time. Although, using the same fungi in the laboratory afford efficiency when the formulations were sprayed directly on the larvae or on the soil. The directly treatments with B. bassianaand M. anisoplae were achieved very high mortality reached 100% after 32 and 42 day respectively. While when the formulations were sprayed on the soil the mortality was reached 100% after 63 day for both fungus.
Highlights the role of taxes in being a major source of funding sources internal economic and social development, and then, any decrease in tax revenue caused by tax evasion, for example, would weaken the government's ability to finance their investments and core financing private sector investment as a result of reduced ability to increase their reserves's cash banks, as well as the weakening of the effectiveness of tax evasion taxes as a tool to guide economic activity in the framework of service for development, and to achieve justice. And the statement of the reasons for and methods of evasion mandated to pay the tax due on them, whether legitimately or illegal with the statement of the proposed methods to tackle tax evasion and elimina
... Show MoreHighlights the role of taxes in being a major source of funding sources internal economic and social development, and then, any decrease in tax revenue caused by tax evasion, for example, would weaken the government's ability to finance their investments and core financing private sector investment as a result of reduced ability to increase their reserves's cash banks, as well as the weakening of the effectiveness of tax evasion taxes as a tool to guide economic activity in the framework of service for development, and to achieve justice. And the statement of the reasons for and methods of evasion mandated to pay the tax due on them, whether legitimately or illegal with the statement of the proposed methods to tackle tax evasion and elim
... Show MoreThe Arab economy suffers from many structural imbalances problems which are getting complicated by the appearance of the world economic variables.
This change held risky challenges for the Arab economies in the light of unsuitable regional and international conditions. Since that it has been very essential for the Arab experts, especially those related to economy and politics, to face those new challenges or, at least, adapt with them believing that they can have both positive and negative impacts on the Arab economy.
This study has acquired its importance in the light of the critical levels the Arab economy reached out of the world economic variables, resulting in long-term
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مشكلة البحث واهميته:-
اخذ موضوع العولمة قدراً وافياً من الاهتمام سواء على المستوى الاكاديمي او على مستوى اجهزة الاعلام والرأي العام ومختلف التيارات السياسية والاقتصادية والاجتماعية ، فلا يخلو أي لقاء اقتصادي او سياسي او اجتماعي من الحديث عن العولمة اذ نشرت العديد من الابحاث والدراسات وعقدت الكثير من الندوات والمؤتمرات لدراسة العولمة وبيان اثارها ولعل ذل
... Show Moreتستخدم تقنيات التصنيفِ ًبصورة واسعة جدا في كثير من المجالات التطبيقية. ولاسيما في المجالات الاقتصادية والتحليلات المالية كما في عِلْمِ تحليل الزبونِ التنبؤيِpredictive customer analytics ، الذي يتضمن ذلك الإمتلاكِ، المقايضة، إحتكار وإحراز الإئتمانِ والجباياتِ. إنّ هدفَ أيّ نموذج تصنيفِ هو أَنْ يُصنّفَ َ المشاهدات في مجموعتين أَو أكثرِ للوصول الى التنبؤ بنتيجةً ترتبط بكُلّ مشاهدة ومثا
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The developments and transformations taking place in the era and the growth of knowledge economies and communication technology led this development to compel higher education institutions in Iraq to reconsider their objectives to keep pace with development. And one of the most important tools of development was the application of e-learning standards and its long-term impact on the performance of the educational institution. Performance auditing plays an important role in verifying the extent to which these institutions have implemented their activities and programs that auditing performance by adopting e-learning standards helps the institutions’ management by providing appropriate information on the extent to which they achieve thei
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A simple physical technique was used in this study to create stable and cost-effective copper oxide (CuO) nanoparticles from pure copper metal using the pulsed laser ablation technique. The synthesis of crystalline CuO nanoparticles was confirmed by various analytical techniques such as particle concentration measurement using atomic absorption spectrometry (AAS), field emission scanning electron microscopy (FE-SEM), the energy dispersive X-ray (EDX), and X-ray diffraction (XRD) to determine the crystal size and identify of the crystal structure of the prepared particles. The main characteristic diffraction peaks of the three samples were consistent. The corresponding 2θ is also consistent, and the cytotoxicity of the nanoparticles was
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