Banks are considered the main basis of financial sector ,so they must be submitted to sound and strict regulatory system and so as to ensure their operations and according to instructions and regulations , in order to maintain the integrity of the banking sector and financial sector in general .One of the importance regulatory tools that are adopted by the Iraqi Central Bank to control over the banks an financial and periodic statements that are provided by the banks in accordance with planned schedules .The financial statements of the banks must reflect clearly and accurately financial situation and the result of their activities during the period in which they represent to achiveing its purposes.So it has the goal of Search is statemen

This study aims at identifying the reality of alternative assessment for teachers of the first cycle of the basic education in the Sultanate of Oman with respect to the degree of teachers' use of alternative assessment strategies, level of self-efficacy for alternative assessment strategies, and attitude towards alternative assessment, and their relationship with other variables. To achieve the aims of the study, a descriptive research approach was utilized. A 5-point self-rated questionnaire was developed. It consists of three sections: Actual use of alternative assessment strategies (21 items), self-efficacy for alternative assessment strategies (21 items), and attitude towards alternative assessment (27 items). The psychometric proper

Several toxigenic cyanobacteria produce the cyanotoxin (microcystin). Being a health and environmental hazard, screening of water sources for the presence of microcystin is increasingly becoming a recommended environmental procedure in many countries of the world. This study was conducted to assess the ability of freshwater cyanobacterial species Westiellopsis prolifica to produce microcystins in Iraqi freshwaters via using molecular and immunological tools. The toxigenicity of W. prolifica was compared via laboratory experiments with other dominant bloom-forming cyanobacteria isolated from the Tigris River: Microcystis aeruginosa, Chroococcus turigidus, Nostoc carneum, and Lyngbya sp. signifi

Examining the pictures of the scientific miracles in Surat Al-Ra’d revealed to us - as all other verses of miracles revealed - the truth of the prophecy of our noble Messenger (may God bless him and his family and grant him peace) in receiving the verses of the Qur’an from God Almighty through revelation. It is not possible to talk about cosmic phenomena and their secrets in this way. Fourteen centuries ago, when scientific techniques, observational devices, space surveys, and means of science were non-existent, except for what is related to eye observation, transmitted experiences, and even observation is unable to explain many phenomena near as well as distant ones. The interpretations that are tainted by myth in the books

Background: Insufficient sleep due to excessive media use is linked to decrease physical activity, poor nutrition, obesity, and decreased overall health-related quality of life.

Objectives: To assess the effect of using the internet and social media on the sleep of 4th-stage secondary school students.

Subjects and Methods: Cross-sectional study with the analytic element; for 500 secondary school students, obtained by choosing two schools randomly from each of the six educational directorates, by using a structured questionnaire.

Result: Secondary scho

Escherichia coli has been recognized worldwide as the most common causative agent for severe infections of the urinary tract. Colibactin is a genotoxin produced through a gene cluster called polyketide synthase (pks) island by members of Enterobacteriaceae. Limited information is available about the frequency of colibactin in E. coli isolates in Iraq. Hence, this study aimed to examine the frequency of some colibactin genes (CIbA and CIbQ) in clinical isolates of E. coli obtained from urinary tract infections (UTIs) in Iraq. Between October 2023 and January 2024, 120 urine samples were collected from females diagnosed with UTIs in Iraqi hospitals. 70 E. coli isolates were isolated after identification by biochemical methods and confirmed by

The study aims to identify the theoretical literature for all the variables of the study (ICT, GDP) as well as to identify the practical side of the impact of ICT on the per capita GDP in Iraq for the period (2004-2021). The study was based on the hypothesis that ICT impacts per capita GDP in Iraq. The problem of the study was to answer the question: does ICT contribute to per capita GDP? The study concluded that an increase in the rate of internet users per 100 people by one unit would increase. Increasing the landline telephone rate per 100 people by one unit will increase GDP per capita. In addition, increasing the mobile phone rate per 100 people by one unit will increase GDP per capita. The study recommended adopting rational poli

This study aimed to provide a theoretical framework for the impact of the Turkish intervention in northern Syria and the extent of its impact on the relations between the two countries.

It also sought to answer the study's main question: What is the impact of the Turkish intervention in northern Syria on Turkish-Syrian relations during the period 2011-2019 ?.   

In this study, the historical method, the descriptive method, and the systems analysis method were used, with the aim of arriving at an accurate and realistic understanding of the Turkish-Syrian relations.

The study reached a set of results, the most important of which was that the Syrian-Turkish relations are based on interests, and that all alliances and

The past decades of the last century and until now have witnessed many crises in the housing sector, and these crises were the result of many problems that led to a weak quality and quantity of housing stock, especially for lowincome people, and Goal 11 of the Sustainable Development Goals states, "Make cities and human settlements inclusive, safe, and capable of enduring and being sustainable, we have prepared this research that attempts to answer the following question: Is the current empowerment in the housing sector real and efficient support for people with limited income? The research assumes that empowerment in the housing sector has an important and effective role in reducing housing problems, the research aims to reach the most imp