The research aims to show the possibility of adopting the market approach to measure the fair value of biological assets in Iraq, by applying to a sample of the company listed on the Iraq Stock Exchange, where the Middle East Fish Production and Marketing Company was selected from among 7 companies representing the agricultural sector in Iraq, and according to the availability of data and for five years, the financial statements were presented of the measurement and disclosure of  biological assets at fair value according to the market approach, One of the most important conclusions reached by the researcher is the The possibility of measuring and disclosing biological assets at fair value according to the market approach in the Ira

This study analyzes how to make use of the resources in the marshlands of Iraq and how to utilize them, especially after the water returns to these areas and they are revitalized. We take an example of AL- Saheen Marsh and plan an ideal tourist resort there. This example can further expand to include other parts of the marshlands. The resort will utilize the local environment and tourist characteristics as it will have a feel and architectural resemblance to the houses and buildings that are currently built there. In addition the transportation methods will be the same as those used by the locals. Yet the resort will still posses all the facilities required by a modern tourist resort that includes all the services that will make

A field study was conducted in Al-Khalis district, Diyala Governorate in 2019 to test the sensitivity of three varieties of pepper to the population density of the whitefly B. tabaci, Anaheim pepper, Aleppo and local variety, and the results showed that the Anaheim variety was the most infested with the whitefly density 4.08 whitefly/ leaf and then the local variety 2.7 whitefly/ leaf. The lowest population density was 1.25 whitefly/ leaf of Aleppo variety. Variety Aleppo also recorded the lowest percentage of whitefly infection B. tabaci of 39.22%, but not have significant differences in the percentage of whitefly infestation, as it reached 53.64% and 54.85% for the Anaheim and local varieties, respectively. The resistance of variety Alepp

Lead has toxic effects on reproduction of both male and female.  It can cause decreased sex drive ,  infertility and abnormal menstrual cycle  in women.  This study was designed to evaluate the effect of exposure to lead in batteries female workers on sex hormones level in the serum.Thirty nine (39) female workers (volunteers) in Iraqi Batteries Manufacturing Plants, Al-Waziriya / Baghdad  were participated in this study. They are classified into 3 groups,  first group included fourteen (14) female that  have been employed for 1-7 years ,  second  group  included thirteen (13) female that have been employed for 8-14 years , third  grou

A field experiment was conducted in an agricultural field in Al-Hindia district, Karbala governorate in a silty clay soil during the year 2020. The research included a study of two factors, the first is the depth of plowing at two levels, namely 13 and 20 cm, which represented the main blocks. The second is the tire inflation pressure at two levels, namely (70 and 140 kPa), which represented the secondary blocks. Slippage percentage, field efficiency, leaf area, and 300 grain weight were studied. The experiment was carried out using a split-plot system under a Randomized complete block design, at three replications. The tillage depth of 13 cm exceeds/transcend by giving it the least slippage of (11.01%), the highest field efficiency of (50.

The technology of subsurface soil water retention (SWRT) uses a polyethylene ‎trough that is fixed under the root zone of the plant. It is a modern technology to increase the values of water ‎use efficiency, plant productivity and saving irrigation water by applying as little irrigation water ‎as possible. This study work aims at improving the crop yield and water use efficiency of a cucumber plant with less applied irrigation water by installing membrane trough below the soil surface. The field experiment was conducted in the Hawr Rajab District of ‎Baghdad Governorate in Winter 2018 for testing various trickle irrigation ‎systems. Two agricultural ‎treatment plots were utilized in a greenhouse for the compa

The technology of subsurface soil water retention (SWRT) uses a polyethylene trough that is fixed under the root zone of the plant. It is a modern technology to increase the values of water use efficiency, plant productivity and saving irrigation water by applying as little irrigation water as possible. This study work aims at improving the crop yield and water use efficiency of a cucumber plant with less applied irrigation water by installing membrane trough below the soil surface. The field experiment was conducted in the Hawr Rajab District of Baghdad Governorate in Winter 2018 for testing various trickle irrigation systems. Two agricultural treatment plots were utilized in a greenhouse for the comparison. Plot T1 has used a subsurface t

    Ziziphora persica Bunge is recorded as a new Study in Iraq. This species has been collected from Jabal Sinjar in Nineveh province in the north western part of Iraq. The morphological characters, habitat and geographical distribution of the species with a key to Ziziphora L. species in Iraq have been provided.

Separation of Trigonelline, the major alkaloid in fenugreek seeds, is difficult because the extract of these seeds usually contains Trigonelline, choline, mucilage, and steroidal saponins, in addition to some other substances. This study amis to isolate the quaternary ammonium alkaloid (Trigonelline) and choline from fenugreek seeds (Trigonella-foenum graecum L.) which have similar physiochemical properties by modifying of the classical method. Seeds were defatted and then extracted with methanol. The presence of alkaloids was detected by using Mayer's and Dragendorff's reagents. In this work, trigonilline was isolated with traces of choline by subsequent processes of purification using analytical and preparative TLC techniques.

Welcome to International Journal of Research in Social Sciences & Humanities (IJRSSH). It is an international refereed journal of Social Sciences, Humanities & Linguistics in English published quarterly, both print and online.