total of 17 Escherichia coli isolates were collected from urine specimens of patients with urinary tract infection. Antibiotics sensitivity test indicated that amikacin followed by chloramphenicol and ciprofloxacin are the most effective antibiotics. The isolates showed multidruge resistant, nine isolates were resistant to 11-15 antibiotics, 3 were resistant to 16-20 antibiotics and 5 were resistant to 21-25 antibiotic. Two isolates were selected, the first (ED1) was resistant to (22) antibiotics while the second isolate (ED2) was resistant to (14) antibiotics (out of 25). Minimum inhibitory concentration (MIC) of the black and green tea water boiled extracts were determined towards (ED1,ED2).Results showed that MIC of black tea extr

The objective of this research is to develop a method for applying financial derivatives in the local environment to reduce the risk of foreign exchange rate fluctuations to enhance quality of accounting profits through Financial reporting to local units In accordance with international financial reporting standards, To accomplish this objective was selected a sample of Iraqi units exposed to the risk of fluctuations in foreign currency rates, As the research found:

• many companies and banks in the local environment a lot of losses due to fluctuations in foreign currency exchange rates.
• that financial derivatives in the Iraqi environment represent

This research aims to determine the role of employee performance evaluation of the achievement of the quality of human resources in the Office of the Inspector General / Martyrs Foundation requirements by employing comparison steps reference with the Office of the Inspector General / Ministry of Higher Education and Scientific Research, has been touching the researchers need the Office of the Inspector General / Martyrs Foundation to apply assess the performance is good for workers and the employment of its outputs to achieve the requirements of the above-mentioned system, and in order to stand on this role we raised the following question President: (is the quality of human resources requirements are achieved through the employm

This research examines the impact of construction technology systems in contemporary architectural production through the study of the evolution in it systems, construction materials and methods of construction in addition to the digital revolution which provided possibilities of structural and architectural design in creating a distinct architectural product, as considered construction systems technology is the source of creativity in the architectural product, the research is assumed that the construction systems technology have achieved a structural innovation in production through the materials and methods of construction and digital design.
For Long time technology was connected to the

This study sought to understand how critical cultural awareness was in translating English idioms into Arabic, particularly in political news where clarity and precision are paramount. The challenges that arise from the linguistic and cultural disparities between the two languages include differences in metaphor, image, and cultural reference. The study demonstrates, through the lens of Skopos Theory, how efficient translation relies on the function and intent of the text taking precedence over word-for-word equivalence and cultural context. Overall, the study establishes the need to transform idioms so that they better align with what is appropriate given the expectations of the audience. The results highlight the importance of inn

The impact of Jurisprudence Rules in Addressing Contemporary security Challenges

Islamic jurisprudence is related to various fields of knowledge, as it is a science of great value, great in impact, and among the most prominent features of jurisprudence comes the jurisprudence rules. It regulates the principles of the doctrine for the jurist. Therefore, the main this research focuses on (the impact of jurisprudence rules in addressing contemporary security challenges). It is the relationship between jurisprudence rules and achieving security. Its fruit would be a statement of the distinguished impact of jurisprudence rules on the stability of the country, and its leading role in maintaining, strengthening, and pre

This research Sought to Determine the Relationship and  impact  between the tax knowledge in dimensions  of the tax compliance costs (monetary costs, time costs, psychic costs) Since the sample included 81 individuals represented by the Executive directors and Financial  and Accountant working in the Joint-stock company,  A questionnaire was used as a tool for data collection and its analysis.  For the purpose of analyzing the research data the statistical package for social science, SPSS. The most important tools used in the statistical analysis are:(standard deviation, and simple linear regression, percentages,  arithmetic mean, Cronbach's alpha, F-test, T- Test). The research found a weakness attenti

Countries have faced the challenges of high levels of public debt and seek to define the optimum limits to reduce risks to which the financial system can be exposed and its impact on the economy as a whole. Hence the importance of research in studying the impact of internal and external public debt components on indicators of stability of the financial system for the period 2005-2017 for the purpose of knowing the extent of the financial stability indicators response to the high level of the public debt from its optimum ratio, as the aim of the research is to estimate and analyze the dynamic relationship of short and long term between the components of public debt and indicators of financial stability using the (ARDL) model that

A field experiment was conducted during winter season of 2021 at a research station of college of agricultural engineering sciences, university of Baghdad to determine the response of active fertility percentage and seed yield and its components of faba bean (Vicia faba L. cv. Aguadulce) to distance between plants and spraying of nano and traditional boron. A Randomized Complete Block Design according to split-plots arrangement was used at three replicates. The main plots were three distances between plants (25, 35 and 45 cm), while the sub plots including spraying of distilled water only (control treatment), spraying of boron at a 100 mg L-1 and spraying of nano boron at two concentrations (10 and 15 mg L-1). The results showed that the 25

The research aims to study the importance of applying lean accounting techniques and the tools and methods they contain, the most important of which is the “value path costs” technique and its impact on rationalizing and controlling costs, as well as reducing production costs in general and reducing quality costs in a way Special by reducing or eliminating waste and waste in both time and resources and meeting customer requirements. In order to achieve this goal, the researcher relied on the application of lean accounting tools by obtaining data related to the mill, in addition to that, the information obtained as a result of field coexistence in the mill and being able to view the records of the mill in the research sample. From the