The study aimed to explaining the concepts of water footprint and virtual water and how these two concepts could use to achieve water savings at the local level to meet the water supply deficit in Iraq, which is expected to increase in the coming years and influence of that on food security in Iraq by using these concepts when drawing production, irrigated and import plans in Iraq. The study aimed to studying the water footprint and virtual water and their impact on the foreign trade for wheat and rice crops during the period 2000-2022 and estimating the most important indicators of virtual water and the water footprint of the study crops due to the importance of these criteria in det
Corruption has become the subject of great interest, and the subject of research and scrutiny in recent years, because of its penetration in all fields of life, whether these fields are political, economic, social, and administrative. It is one of the biggest challenges and problems that are facing communities. Therefore, this study is focused on the evaluation of measures implementing the national strategy to combat corruption in Iraq.
This study was launched, first because of its intellectual dimensions to ensure a conceptual presentation of the strategy and operational management in general with a special focus on the processes of implementation and control str
... Show MoreIn this paper, the effect of wear in the fluid film journal bearings on the dynamic stability of rotor bearing system has been studied depending on the development of new analytical equations for motion, instability threshold speed and steady state harmonic response for rotor with offset disc supported by worn journal bearings. Finite element method had been used for modeling the rotor bearing system. The analytical model is verified by comparing its results with that obtained numerically for a rotor supported on the short bearings. The analytical and numerical results showed good agreement with about 8.5% percentage error in the value of critical speed and about 3.5% percentage error in the value of harmonic response. T
... Show MoreThe shape dimensions and characteristics of pollen grains and seeds have importance in distinguish among species. Therefore, the present study included morphological characteristics of pollen grains and seeds for eight species belonging to eight genera of the family Brassicaceae and these species are: Alliaria petiolata (M.Bieb) Cavara et Grand, Aubrieta parviflora Boiss, Cardamine hirsuta L., Crambe orientalis L., Eromobium aegyptiacum (Spreng.) Schweinf.et Asch.ex Boiss., Parlatoria cakiloidea Boiss., Sterigmostemum sulphureum (Banksetsol.) Bornm. Neotorularia torulosa (Desf.) Hedge & J. Leonard. The pollen grains were studied in morphological and full measurements were taken, the study showed that the majority of the pollen grai
... Show MoreDue 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
... Show MoreThis study examined the phenomenon of unemployment in Iraq and the extent of the contribution of these loans granted by banks to finance small and medium enterprises in reducing their rates. The temporal boundaries of the study included the period between (2012-2018). The spatial boundaries consisted of random sampling of six Iraqi banks) Where the government banks included (Rafidain, Rasheed and industrial), private banks included (the Iraqi Islamic Bank and the Gulf Commercial Bank and the Bank of the Middle East). In order to achieve the objective of the research in the light of the hypotheses drawn up, the research divided into three topics, the first section highlighting the reality of small and medium enterprises in Iraq and the lo
... Show MoreThis paper examined accounting information systems (AIS) as a mediator between small and medium-sized enterprises (SMEs) strategies, including (finance source, administrative innovation, organizational culture, developing capabilities levels of SMEs, information source, development of business managers, and technological innovation) and organizational performance. In this quantitative study, 450 self-administered questionnaires were distributed to the managers and owners of SMEs using purposive sampling. Data were analyzed using the structural equation modeling (SEM) method via SmartPLS3 Software. The study offers empirical findings on the importance of AIS as a mediator, considers various factors, a
Mottos Of Opposition Movements In iraq during the umayyad period and their religious and political indications - al shia and al khawarij
Myrtle plant was washed, dried, and powdered after harvesting to produce a fine powder used in water treatment. An alcoholic extract was created from the myrtle plant using ethanol, which was then analyzed using GC-Mass, Fourier Transform Infrared spectroscopy, and ultraviolet-visible spectroscopy to identify the active components. Zinc nanoparticles were created using alcoholic extract. FT-IR, UV-Vis, SEM, EDX, and TEM were used to characterize zinc nanoparticles. Using a continuous processing procedure, zinc nanoparticles with myrtle extract and powder were employed to clean polluted water containing pesticides and antibiotic. First, 2 g of zinc nanoparticles was mixed with 20 ml of polluted water and the result was (Tetra 44%, Levo 32%),
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