This study aimed to evaluate the health effects of exposure to particulate matter (PM2.5 and PM10) and gaseous pollutants, including carbon dioxide (CO2), carbon monoxide (CO), nitrogen dioxide (NO2), and sulfur dioxide (SO2), on the hematological parameters of workers exposed to charcoal grilling emissions in restaurants. Air pollutant concentrations were measured in six barbecue restaurants located in Al-Rusafa District, Baghdad, during December 2024 and January 2025. Nine measurements were recorded monthly during morning and evening peak cooking periods. Blood samples were collected from two groups: grilling workers exposed directly to charcoal smoke (n = 30) and customers from dining areas as the control group (n = 30). Hematological an

The study of entry and reentry dynamics for space vehicles is very important, particularly for manned vehicles and vehicles which is carry important devices and which can be used again. There are three types for entry dynamic, ballistics entry, glide entry and skip entry. The skip entry is used in this work for describing entry dynamics and determining trajectory. The inertia coordinate system is used to derive equations of motion and determines initial condition for skip entry. The velocity and drag force for entry vehicle, where generate it during entry into earth’s atmosphere are calculated in this work. Also the deceleration during descending and determining entry angles, velocities ratio and altitude ratio have been studied. The c

أجريت هذه الدراسة في محافظة النجف بالعراق لتحليل عينات بيولوجية من المدخنين وغير المدخنين. تم استخدام العينات، بما في ذلك مصل الدم والبول والشعر والأظافر، كمؤشرات حيوية لتحديد تركيزات اليورانيوم (UC) ونظائره (238U، 235U، و234U). وباستخدام طريقة التعرض الطبيعي، تم استخدام كاشف المسار النووي (CR-39، المملكة المتحدة) لقياس تركيزات اليورانيوم في العينات. تم جمع خمسة وسبعين عينة من مصل الدم والبول والشعر والأظافر للمد

  The research dealt with the design of the cost accounting system for the transport service and its Role in improving the efficiency of pricing decisions through the application of the cost system based on ABC activities. The main activities were defined and cost guides were to measure the cost of each service and to determine the cost of each service for the purpose of providing management with appropriate information and pricing decisions The problem of research in the lack of adoption by some public companies in the service sector on the cost accounting system to calculate the cost of service as well as the lack of identification of productive activities and service activities and therefore cannot make the appropriate decision t

This research examines the issue of Internet banking services and their impact on customer's perceived value to know the potential of Iraqi commercial Banks to provide Internet banking services as well as determine the customer's level of perception of the value of such services. The research aims to demonstrate the effect that Internet banking services have on the customer's perceived value and to find how online banking services can be used to add value that the customer perceive. The main findings were that research sample banks don't have a sophisticated network of electronic Windows through which banking services are provided to allow customers to manage their accounts, and perform various operational operations through the

The importance of earnings quality begin increase in recent year . Particulary after collapse the big companies in U.S.A When the Stock Prices of this Companies negative impact after reporting of transitory & unrealized earnings in the iterim reports , in the same time took to this earnings as absis of Future Predictions .

Many of acadmic researchers discusses empirical measures that used to assessments of earnings quality from the perspective of decision usefulness that represent core of FASB's conceptual Framework , and to the economic – based definition of earnings , developed by (Hicks) in 1939.

Tise research attempt to test som of earnings quality measures in commercial

Almost human societies are not void of poverty, as the latter accompanied the emergence of humanity, and it, thus, represents an eternal problem. To advance an individual's reality and raise the level of the poor social classes, social security networks have been established. Such networks operate in society following social systems and laws to provide food, and material support. Besides, such networks help to rehabilitate the individual academically and vocationally. They empower vulnerable groups through the establishment of courses and workshop, provide (conditional) subsidies related to the health and educational aspects in order to achieve the sustainable development goals of (2030), and apply developmental roles of social safety ne

The purpose of this paper is to building a comprehensive quality scale for school sports activities from the standpoint of physical education teachers in the directorates of education in the Governorate of Baghdad. The researchers used the descriptive approach with the survey method because it is the most appropriate to the nature of the problem and to achieve the objectives of the research .The good selection of the sample will reduce sampling errors, which enhances the honesty and accuracy of the data, which is representative of the research community and is always linked to its representation of the community and the possibility of generalizing its results to the group from which it was taken, as it represents the research community with