Evaporation is one of the major components of the hydrological cycle in the nature, thus its accurate estimation is so important in the planning and management of the irrigation practices and to assess water availability and requirements. The aim of this study is to investigate the ability of fuzzy inference system for estimating monthly pan evaporation form meteorological data. The study has been carried out depending on 261 monthly measurements of each of temperature (T), relative humidity (RH), and wind speed (W) which have been available in Emara meteorological station, southern Iraq. Three different fuzzy models comprising various combinations of monthly climatic variables (temperature, wind speed, and relative humidity) were developed

The research aims to shed light on the amount of proceeds annual tax for each of the way the contract total and percentage of completion method - see which is better - as well as the current problems arising from the application method of the contract in full in settling accounts tax - to identify problems - related to postpone settling accounts tax in accordance with the way the contract fully and determine the advantages and disadvantages of each of the methods through practical application , and then use the results as inputs to help in the decision to confirm the continuation of the GCT using a full decade in settling accounts tax for long-term construction contracts or forgo them.

Were the result of research the existence of

Ahmed ibn Imad ibn Yusuf al-Aqfhasi (808 AH / 1405 AD) is a small message that speaks about the Nile River in all its sides, despite its limited papers, but it is one of the manuscripts of the important geographical literature for its geographical, historical, religious and grammatical information. it was not limited to the information of the author alore, but taken from many sources below, which added to the importance of the fact that it has saved us the names of the sources that preceded him in mentioning this river with the names of its authors.The method of the Aqfhasi was characterized by scientific methodology in writing and clarity, with reference to some of the myths that people carried in their minds about the Nile River at tha

With the advent of the globalization, the rapid development in technology and the intensity of competition companies attemptto maintain competition advantages and retain customers. The traditional methods in managerial accounting become irrelevance to achieve the objectives of these companies especially with the rapid changes in modern manufacturing environment .Thus there is a need to new tools in accounting such as lean accounting, which is considered as a costing method that support creating value for the customer by costing the entire value stream, eliminating waste in the accounting process, reduced lead time, improved quality, lowered time delivery and increased available capacity. Using value stream focuses not only on the waste&n

The twelve samples of agricultural soils from four regions in Al-Najaf governorate with sampling plant with soil. Physical properties of the soil where studied, such as electrical conductivity ranged from (136.33-1070.00)μS/cm^-3, and moisture which ranged between the values (0.39-36.48)%. The chemical analysis of the soil have included the proportion of calcium carbonate the ratio between (44.00-48.00%) has been observed increasing amounts of calcium carbonate in surface models. The pH where results indicate that pH values ​​were close to study models ranged between (6.88-7.42) these values ​​generally within the normal range for the measured pH values ​​of the Iraqi soil. The amount of gypsum ranged betwe

The regular job of a reservoir engineer is to put a development plan to increase hydrocarbon production as possible and within economic and technical considerations. The development strategy for the giant reservoir is a complex and challenging task through the decision-making analysis process. Due to the limited surface water treatment facility, the reservoir management team focuses on minimizing water cut as low as possible by check the flow of formation and injected water movement through the Mishrif reservoir. In this research, a representative sector was used to make the review of water injection configuration, which is considered an efficient tool to make study in a particular area of the entire field when compared with the ful

Background: Antimicrobial prescribing patterns have an important role in the emergence of resistance, and community pharmacists have a substantial influence on this issue. Objective: To assess community pharmacists' behaviors and attitudes toward antimicrobial dispensing, determine their proportions and categories, and examine the underlying rationales for this practice. Methods: A descriptive cross-sectional survey of community pharmacists in Iraq was conducted from June to August 2023, using a self-administered validated questionnaire. The attitudes, practices, and motivations driving the distribution of antimicrobials without a prescription (AWP) were explored in three areas. Results: A sizable proportion (61.6%) of respondents rejected