This study aimed to detect of contamination of milk and local soft cheese with Staphylococcus aureus and their enterotoxins with attempt to detect the enterotoxin genes in some isolates of this bacteria. A total of 120 samples, 76 of raw milk and 44 of soft cheese were collected from different markets of Baghdad city. Enterotoxins in these samples were detected by VIDAS Set 2 system and it was found that enterotoxin A is present in a rate of 44.74% in milk samples and in a rate 54.50% in cheese samples. While other enterotoxins B, C, D, E were not found in any rate in any samples.
Through the study 60 isolates obtained from milk and cheeses were identified as Staphylococcus aureus by cultural, morphological and biochemical test by using API Staph Kits. These isolates were subjected to find out which of the genes of classical enterotoxins A, B, C, D, and E were they harbored using Multiplex PCR assay. It was revealed that 23 isolates have one or more of these genes and the gene of enterotoxin A is more distributed among these isolates in a frequency of 82.60%.
The research aims to identify the tax policy strategy adopted in Iraq after the change of the tax system in 2003 and beyond, and then make a comparison of the two strategies on corporate data whether they are charged with progressive tax rates and after the change of the system as the tax rates became fixed, and then indicate the changes In the tax proceeds, and knowing the imensions of the approved tax policy, is it a tax reform strategy or a strategy to attract investments.The research started from the problem of exposure of the Iraqi tax system to several changes, as this led to a reflection on the technical organization of taxes, in terms of the tax rate.The descriptive analytical approach was chosen to study the actual reality of th
... Show MoreThis study examines the syntactic and semantic functions of the conscience of the chapter and the grammatical disagreement in its diagnosis between two famous linguists: Sibuyh and fur. Also, the conscience of the chapter occupies an important synthetic space in the construction of the Arabic sentence, identified by the Arab scientists, as linguistic analysts, have a strong sense of language and careful observation, they revealed it in their linguistic composition through the analysis of nominal structures, and found that it I come in specific syntactic patterns and grammatical templates that have certain characteristics that are unique to them because of the conscience of separation in their compositional space.
This paper aims to discuss and analyse the role and importance of implementing industrial Policy to promote industry and enhance economic development in developing countries. The paper discusses the economic justifications for using industrial policy as well as the criticisms leveled against it, for this purpose it analyses the ideas of two different approaches to industrial policy. The first held by the neo-liberals in the USA , who oppose the use of industrial policy and emphasise the role of the market in attaining economic development. The second, represented by many economists who support the use of industrial policy to promote industry and accelerate economic development, they justify their stand by pointing to the negative
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تسعى المحاسبة الى مسايرة القفزات الهائلة والمتسارعة في تطور العلوم الصرفة والتطبيقية والتقدم التكنولوجي، والتي ادت على ظهور مفاهيم جديدة الغت مسلمات وبديهيات كانت سائدة لمدة طويلة، فعلى سبيل المثال: كان مخزون المواد الاولية والبضاعة التامة في المؤسسات الصناعية او التجارية يشكل العمود الفقري لها بتكاليفه ومشاكله، حتى اذا ما جاء نظام (JIT) الغى بتطبيقاته هذه المفاهيم واعتمد م
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The results of the historical review of social and political realities in general show that the practical and procedural applications of social engineering as a particular activity primarily of the social and political characteristics of man and society emerged in modern Western societies before appearing in other societies, These results also show that the emergence of these practical reasons and their applications in the West has also seen the emergence of modern theoretical foundations there, which seems to be the usual and usual context everywhere and in most or not all areas of life. Since the social and political dimensions are intertwined in human life and are in full, comprehensive and lasting harmony, interest in this geometry h
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Abstract
The aim of the research to define the concept of moral intelligence and its dimensions and its relationship to some personal characteristics with the internal auditors and identify the importance of the employment of moral intelligence dimensions of (empathy, conscience, self- control, respect, kindness, tolerance, fairness) in the internal audit and the extent of support for the performance of the internal audit process in light of these dimensions. And that by answering the following question : Is there a role for moral intelligence of internal auditors in support the performance of internal audit process ? How are employ these dimensions i
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In the age of information and communication revolution, education as one of life
aspects has influenced with that revolution by integrating technology in education, which
have become as an important learning tools of the whole educational process . Technology,
when used appropriately, can help make science classroom a site of active learning and
critical thinking, furthering student inquiry and connections with different materials. It is
necessary to develop human rights education programs and materials for discretionary and
extracurricular activities as it provide them with the skills and tools so that they are
empowered to take action to realize their rights. Human rights education is a critical means of
instill
Objective(s): The present study aims at identifying the Iraqi Colleges of Nursing Deans' leadership
behaviors effectiveness and faculty members' motivation towards work in these colleges.
Methodology: Descriptive design has been used for the sample survey manner, which is the
appropriate approach to the study of social phenomena in the field where provides data on the reality of
these phenomena and relations between the causes and consequences and an analysis of it and perhaps
the factors affecting it and how it appears. The study relies on a questionnaire to collect data from the
participants which is composed of (86) items distributed on three axes: First, the demographic
characteristics which are composed of (8) i
The purpose of this paper is to recognize the impact of database levels on fields of banking service (provision of remittance services and transfer of funds, save financial deposits, provision of personal loans services) in some of Iraqi banks using one-way multivariate analysis of variance. The paper population consisted of (120) employees, then a random stratified sample of (104) employees was taken. A questionnaire paper consists of (24) items were designed in order to analyze by one-Way multivariate analysis of variance (MANOVA) using SPSS.One of the main findings of the current paper is that there is an impact of database on fields of banking service in Iraqi banks (Al Rafidain and Al Rasheed).
Information security contributes directly to increase the level of trust between the government’s departments by providing an assurance of confidentiality, integrity, and availability of sensitive governmental information. Many threats that are caused mainly by malicious acts can shutdown the egovernment services. Therefore the governments are urged to implement security in e-government projects.
Some modifications were proposed to the security assessment multi-layer model (Sabri model) to be more comprehensive model and more convenient for the Iraqi government. The proposed model can be used as a tool to assess the level of security readiness of government departments, a checklist for the required security measures and as a commo