An experiment was carried out in a field in Husayniyah sub-district of the Holy Karbala Governorate. The research included studying the impact of the plowing depth and soil moisture on some technical indicators when using the disc plow. The 80 hp New Holland tractor was used in this experiment. Two factors were studied, the first factor is the soil moisture (12- 9%), (16-13%) and (20-17%) and the second factor was the depth of tillage (10-13) cm, (15-18) cm and (20-23) cm, which represented the secondary blocks. Bulk density, percentage of slippage and drawing force were studied. The field trials was conducted according to Split blocks in a randomized complete block design in three replicate. Consequences showed (according to the conditions

The research aims to show the role or extent of the impact of financing in its various forms on the municipal performance before and after the financial deficit through relying on the analytical research methodology of the research community represented by the Directorate General of Municipalities and the Directorate of Maysan municipalities as a sample of research (13) municipal institutions for a period of (8) years, Considering the completion of the final accounts of these years, which provides the necessary data for the study, in addition to the variation in the quality and amounts of grants allocated to municipal institutions during these years, which gives a clearer and more comprehensive picture of the reality of allocatio

Abstract

     Performance evaluation is of great importance in all countries of the world, because it has a prominent and effective role in determining the efficiency and effectiveness of the optimal use of available resources, which are rare and important in achieving the desired objectives. With the continued growth of public spending and the limited resources, the State seeks to achieve its objectives through its units with minimal expenditure or deficit, rationality and wastefulness in the spending. In many countries, particularly developing countries, reforms are made in the public sector to achieve that goal through the adoption of IPSAS, which is reflected in the developmen

Age and BMI may be used to diagnosis of thyroid autoimmune disease. One hundred Iraqi women with age ranged from 18 to 60 years participate in this research, 50 of them were hypothyroidism patients, 30 were hyperthyroidism patients and the other 20 were euthyroidism served as controls. Blood samples were collected from the studied subjects to determine thyroid profile [free triiodothyronine (FT3), free tetraiodothyronine (FT4) and thyroid stimulating hormone (TSH)], thyroid antibodies [anti-thyroid peroxidase (anti-TPO), anti-thyroglobulin (anti-Tg), and anti-thyroid stimulating hormone receptor (anti-TSHR)], and levels of vitamin D (vit D), calcium (Ca), and phosphorus (P) using different analysis techniques. When the effect of age

Pregnancy and childbirth are physiological states characterized by sudden hormonal and immunologically described changes. The current study aimed to investigate the influence of maternal variables (age, previous abortion, placental position, and fetal position) on some physiological biomarkers, such as oxytocin (OT), prolactin (PRL), cortisol, and insulin growth factor 2 (IGF -2) and some immune biomarkers such as programmed cell death protein 1 (PD-1), programmed cell death ligand 1 (PD-L1) and interleukin 6 (IL-6) in Iraqi women undergoing caesarean section (CS). Blood samples were collected from 48 pregnant women in the age range (16-43 years) and serum was obtained to determine the levels of the above biomarkers. The effect of

     The current study was conducted to investigate Annona fruit pulp effects on the levels of various physiological biomarkers linked with insulin-dependent diabetes mellitus after disease induction in mice, as well as indications of oxidative stress and male hormones. The rats were separated into four groups, three of which were given Alloxan (90 mg/kg body weight) to induce diabetes, while the fourth served as a negative control. The first group of diabetic mice received no therapy, the second received metformin (600 mg/kg body weight) and the third received Annona fruit puree. The mice were sacrificed at the end of the experiment, to acquire blood and tissue samples from the liver, kidneys and spleen. The first untreated gro

              Due to the increasing interest in the quality of auditing by writers, researchers and regulators of the auditing profession. The matter necessitated a statement of the extent to which the auditor practices professional skepticism, because of its significant impact in discovering errors and material misrepresentations contained in the financial statements in order to give the financial community confidence in them and the success of the audit process. The research aims to clarify the concept and importance of the practice of professional skepticism and its effect on the quality of the auditor's performance in Iraq. To achieve the research objectives, the two re

Purpose: The research aims to study the measurement of the performance of accounting units level of the research sample by using the Federal quality Model European (EFQM)   Design/methodology/approach: the (EFQM) which included seven dimensions "Leadership, Strategic Planning, External Focus, Information and Analysis, Faculty / Staff and Workplace Focus, Process Effectiveness & Outcomes and Achievements" And its effect on the Control Environment, which includes three dimensions: "Integrity, management philosophy and commitment to powers" . the sample is supervisory units of colleges affiliated with the University of Baghdad in Iraq, and a sample was chosen that included fifty-one individuals in the accounting departments.

The experiment was conducted in the botanical garden of the Department of Life Sciences/ College of Education for Pure Sciences Ibn Al-Haitham for the growing season 2021- 2020 in order to study the effect of urea and NPK fertilizer on some physiological characteristics of watercress plants. The seeds were sown on 10/15/2020 in plastic bags weighing 10 kg of soil. The shoots were sprayed with urea at three concentrations (0, 50, 100) mg L-1 in two sprays, and NPK fertilizer was added as a ground addition at three levels (0, 100, 200) kg H-1 in two sprays in conjunction with urea spraying. The results of the study showed a significant effect for the single treatments. The treatment of spraying with urea at a concentration of 50 mg l-1 . was