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Publication Date
Sat Sep 30 2023
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Performance Auditing Of Hotels Sector Under (Covid-19) And It’s Reflection On The Outcome Of Activity
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Abstract:

              The hotel sector is one of the most vital sectors exposed to risks, and the authorities concerned with control must take their active and influential role in putting the hotel sector on the right track and compatible with the internationally approved approaches, and the importance of auditing the performance of the hotel sector in light of the (Covid-19) pandemic is embodied in the fact that it gives a clear and realistic picture to the management and regulatory bodies about the performance and activities of this sector and the shortcomings and deviations that must be addressed, and also helps government decision makers to ob

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Publication Date
Thu Feb 15 2024
Journal Name
Arab World English Journal For Translation And Literary Studies
The Relationship between Modern Theatre and Society According to Henrik Ibsen’s Plays: Rosmersholm, The Wild Duck, and A Doll’s House
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Henrik Ibsen is considered one of the greatest writers on society and its problems in the modern era, as his works deal with society in all its forms in a realistic way, in which he presents the motives and consequences of social problems and their impact on society to study these problems through them to and propose solutions through theatre. Most of his writings were very serious about addressing these social issues. The method of collecting information in the study came through reviewing a group of sources related to realistic theater and social theory, then reading the plays covered in a critical and analytical reading. Based on that, the method of writing this study came and used a group of sources that directly relate to the s

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Publication Date
Sat May 31 2025
Journal Name
3rd International Scientific Conference For Human And Social Studies And Epistemological Challenges
Frankenstein Complex in Daniel H. Wilson's Robopocalypse ( ): Artificial Intelligence Conspiracies
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Publication Date
Fri Aug 01 2025
Journal Name
Journal Of Engineering
Effect of Air Flow Rate Variation on the Performance of an Indirect Solar Dryer Using Flat and Perforated Absorber Plates
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An experimental analysis was conducted to investigate the effect of varying the inlet airflow rate into the drying chamber on the performance of an indirect solar dryer using a forced convection system under the climatic conditions of Baghdad, Iraq, at a latitude of 33.3°N. The dryer performance was tested at three airflow rates (0.0113, 0.0169, and 0.0226) m³/s, using a conventional flat absorber plate and a perforated plate with circular holes of diameter 3 mm. Apricots were dried in all experiments conducted in June 2024. The results showed that the perforated plate significantly enhanced the thermal efficiency of the solar collector compared with that of the flat plate. The perforated plate improved the heat exchan

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Publication Date
Fri Aug 01 2025
Journal Name
Al-kindy College Medical Journal
Effect of Vitamin D3 on Colonization Genes Expression of Haemophilus influenzae Isolated from Children with Otitis Media Associated with Temporomandibular Joint Pain
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Background: Acute otitis media (AOM) is the middle ear inflammation caused by various microorganisms, including bacteria. Haemophilus influenzae is a common bacterium that causes this inflammatory condition. This study aimed to determine the role of cholecalciferol (D3) in the expression of colonization genes in H. influenzae isolated from children with otitis media, which is associated with temporomandibular joint pain.

Subjects and Methods: A total of 160 ear swabs and blood samples were collected from children with recurrent acute otitis media (AOM) for culture and sensitivity tests. The number of patients with pain in the TMJ was recorded, whether by pressure on the joint are

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Publication Date
Fri Aug 01 2025
Journal Name
Al-kindy College Medical Journal
An Epidemiological Review of the Impact of COVID-19 on Achilles Tendon Rupture Injuries, Experience from a Large London District General Hospital
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Background: During the lockdown for COVID-19, hospitals experienced a reduction in the number of trauma admissions related to high energy, sport, and occupational injuries. As lockdown measures began to ease, hospitals experienced a high admission rate of patients presenting with Achilles Tendon Rupture [ATR]. However, in the post-pandemic phase, the number of cases reduced.  The aim of this paper is to report changes in incidence and identify changes in demographics, mechanism of injury, and Achilles Tendon Rupture management pre- and post-pandemic.

Subjects and Methods: We undertook a review during six different time periods of

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Publication Date
Fri Aug 01 2025
Journal Name
Al-kindy College Medical Journal
Applying the Principles of Sustainability to Diabetes Care in Low Resources Settings: Reduce, Reuse, Recycle
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Background: Sustainability in healthcare is a relatively new concept that aims to integrate environmental, financial, and social factors. Diabetes care in low socioeconomic communities relies on disposable medical supplies, leading to increased waste. This study aims to propose the application of the (reduce, reuse and recycle) framework in diabetes care to enhance sustainability

Subjects and Methods: This study used a mixed-methods approach, including both a literature review and a pilot survey. The literature review included fi

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Publication Date
Mon Oct 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
The Green Regulatory Tapes and Their Reflections on the Job Development - A Study for the Sample of Employees in the Nineveh Directorate for Bridges & Roads
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The performance of job effectively requires narrowing the meaningful routine activities and attempting employing the job procedures in favor of public welfare through adding the green impact as well as removing them from the red tapes which reflect the firmness of procedures, to enable the job parties to make their job independently, and pushing them to gain priority in the competition layer. This is not attaining easily amidst the regulatory problems expressed by the complication of procedures, the thing which make identifying the problem of the study through the following question:

Should we make the complex of procedures and their firmness a way to adopt the idea of the green regulatory tapes supportin

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Publication Date
Sat Dec 01 2012
Journal Name
Journal Of Economics And Administrative Sciences
The use of two indicators of market value-added and return on capital invested in measuring the performance of the Iraqi banking sector
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For a long time, the intensification of profit represented a major goal for the company management ,but this goal confirmed a series of restrictions such the constriction on short period, the time rather than on long and medium strategic goal, the relationships with customers ,the supplies, employees , This goal is replaced by another one (intensification of the company's value) ,and the fortune of the share holders itself ,for the purpose  of creating value, the company must generate  great outcomes to cover the operating expense and to insure the a suitable compensation to the invested capital (the market value added) is  the indication used to estimate the company ability to create value –added the development

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Publication Date
Tue Feb 12 2019
Journal Name
Iraqi Journal Of Laser
Effects of Ho: YAG Laser (2100nm) in Prostate Tissue: An in vitro Study
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Benign prostate hyperplasia (BPH), non-cancerous enlargement of prostate, is the most prevalent disease entity in elderly men. BPH affects 40% of men after the age of 60year worldwide. BPH causes problems for patients with significant lower urinary tract obstructive symptoms, if not responding to medical therapy, surgical intervention is instituted. One method of the treatment of symptomatic BPH is laser prostatectomy. The understanding of tissue effects by laser radiation is very important for the safe clinical application of laser. Objective: study the 2100 nm Ho: YAG laser gross tissue effects in the prostate at different laser dose settings in an vitro model prostate tissue samples harvested from same specimen of open surgery prostat

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Publication Date
Fri Aug 01 2025
Journal Name
Al-kindy College Medical Journal
Obesity-Induced Mechanisms in Colorectal Cancer Development: A Narrative Review
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Obesity is a significant risk factor for colorectal cancer (CRC), influencing its development through multiple biological pathways. Elevated levels of insulin, insulin-like growth factor-1 (IGF-1), leptin, resistin, and inflammatory cytokines such as interleukin-6 (IL-6) and tumor necrosis factor-alpha (TNF-α) contribute to colonic cell proliferation and tumor formation. Additionally, obesity-induced hormonal imbalances, including decreased adiponectin and ghrelin, further increase CRC risk. Changes in gut microbiota due to obesity also play a role in carcinogenesis, highlighting the complex interplay between metabolic, inflammatory, and microbial factors. This review explores the pathophysiological mechanisms linking obesity to CRC, em

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Publication Date
Fri Aug 01 2025
Journal Name
Al-kindy College Medical Journal
A Global Misuse of Semaglutide for Cosmetic Weight Loss in Non-diabetic Young Population, an FDA Public Database and Google Trends Data Analysis
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Background: in a world full of aesthetic trends and a pervasive focus on physical appearance, often driven by celebrities and social media influencers. The misuse of medications and increased demand on aesthetic surgeries have been documented and become increasingly concerning. Recently, the use of GLP-1 analog medications for aesthetic weight management, particularly Semaglutide (brand name Ozempic and Wegovy) has gained increasing popularity among the public on these platforms.

Subjects and Methods: Our study aimed to investigate the potential for Semaglutide misuse, particularly Ozempic based on FAERS database and Google Trends tool. We also explored the potential adverse even

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Publication Date
Fri Aug 01 2025
Journal Name
Al-kindy College Medical Journal
Omega-3 Supplementation is Effective in Reducing Interleukin-6 Levels After Physical Exercise: A Systematic Review
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Not only does physical exercise improve health, it can also trigger inflammation. Therefore, supplementation after exercise is necessary to reduce it. Omega 3 is one of the nutrients that can potentially reduce inflammation. The fundamental however, the mechanism is not well known. This study examined how omega-3 supplementation while exercise affected IL-6 levels, an inflammatory biomarker. Our systematic review analysis examined interleukin 6, inflammation, and omega 3 papers from Pubmed, Web of Science, and Science Direct during the previous five years. This systematic review assessed nine eligible papers. This research assessed standard operating procedures using PRISMA. Taking omega-3 supplements while working out has been shown to

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Publication Date
Fri Aug 01 2025
Journal Name
Al-kindy College Medical Journal
A Bibliometric Analysis of Global Research on Dementia and its Cognitive Function
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Introduction: Dementia is a neurocognitive disease manifested by progressive and global declination in cognition. However, there is a lack of visualization analysis on research in the field of dementia and cognitive function. To evaluate the impact and compare the scholarly work output and productivity among organizations, bibliometrics was used.

Material and methods Literature related to dementia and cognitive function were searched from Scopus database. In the area of dementia bibliometrics was used to analyze the leading authors, the journals with higher citation, higher collaboration between the countries, and keywords. Scopus analysis and Biblioshiny R-package were used in the analysis of cou

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Publication Date
Fri Aug 01 2025
Journal Name
Al-kindy College Medical Journal
Comparative Analysis of Short-Term Outcomes in Thoracoscopic Minimally Invasive Versus Traditional Mitral Valve Replacement: Randomized Clinical Trial Study
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Background: The standard approach for mitral valve surgery was a sternotomy, but with the new trends, mitral valve surgery can now be performed with right mini thoracotomy incision. Minimally invasive mitral valve surgery has demonstrated superior cosmetic outcomes, less surgical trauma, shortened intensive care unit and hospital stays, cost effectiveness, and faster recovery, while the efficacy is comparable to conventional sternotomy.

Objective: The aim of this research is to investigate the short-term outcomes of thoracoscopic minimally invasive mitral valve replacement in comparison with the conventional technique.

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Publication Date
Mon Jan 01 2007
Journal Name
Journal Of Educational And Psychological Researches
السلوك الاجتماعي للطالب الجامعي
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اهمية البحث والحاجة اليه:

       تكتسب الدراسات الخاصة بالتعليم العالي ، اهمية حيوية من حيث كونها تتطرق الى محور مهم من محاور العلم والثقافة في المجتمع الذي يحدد اتجاه ومدى حركة التقدم الاقتصادي والاجتماعي  والعلمي فيه ، فضلا عن كونه تعبيرا مباشرا عن آمال وطموحات المجتمع  وتوفير ماتحتاجه عملية البناء والتقدم والتطور في جميع مجالات الحياة وفي جميع التخصصات0

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Publication Date
Mon Jan 02 2017
Journal Name
Journal Of Educational And Psychological Researches
DEVELOP SCALE OF SELECTIV MUTISM WITH PUPILS OF PRIMARY SCHOOLS
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This study aimed to develop scale of Selectiv Mutism with pupils of primary schools  according to their teachers' view in Baghdad city (Karh and Resaf(.

Children might choose the mutism as the solution to avoid some psychological and social problems that surrounded them. Furthermore, this could consider as a disorder that could effect the child and led him to use the Selected Mutism.

This is supported by the pilot study which was conducted by the researcher on 150 teachers in different primary schools in Baghdad. The results revealed some symptoms were found with children who have selected mutism.

Because of there was no scale was found to measure the Selected Mutism, a scale was develop in order to measure t

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Publication Date
Fri Aug 01 2025
Journal Name
Journal Of Economics And Administrative Sciences
Economic Analysis of the Impact of Development Programs on Buffalo Milk Producers in the Marshes of Iraq as A model
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The research examined the impact of development programs on local buffalo milk ‎producers in the marsh areas of Iraq, focusing on productivity levels and residents' living ‎standards. Data was collected from 200 producers in the governorates of Dhi-Qar, Maysan, ‎and Basra, all participating in the development program. ‎

The research assumed that the introduction of modern technologies and the provision ‎of production requirements by international organizations or government initiatives would ‎enhance the production levels and productivity of the rural population. Consequently, this ‎improvement may reflect their standard of living and strengthen their connection to the ‎land, thereby reducing migration. These indiv

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Publication Date
Sun Dec 30 2007
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Catalytic Wet Air Oxidation of Phenol in a Trickle Bed Reactor
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Catalytic wet air oxidation of aqueous phenol solution was studied in a pilot plant trickle bed reactor using copper
oxide catalyst supported on alumina and silica. Catalysts were prepared by impregnating method. Effect of feed solution
pH (5.9, 7.3, and 9.2), gas flow rate (20%, 50%, 80%, and 100%), WHSV (1, 2, and 3 h-1), temperature (120°C, 140°C,
and 160°C), oxygen partial pressure (6, 9, 12 bar), and initial phenol concentration (1, 2, and 4 g/l).Generally, the
performance of the catalysts was better when the pH of feed solution was increased. The catalysts deactivation is related
to the dissolution of the metal oxides from the catalyst surface due to the acidic conditions. Phenol oxidation reaction
was strongly

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Publication Date
Thu Jan 06 2022
Journal Name
Al-adab Journal
التباينات والاحتمالات السنوية لأمطار المنطقة المتموجة من العراق
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.

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Publication Date
Wed Dec 01 2021
Journal Name
Iraqi Journal Of Physics
Effect of Silver Nanoparticles on Fluorescence Intensity of Fluoreseina Dye Mixed in One Solution
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Metal enhanced fluorescence (MEF) is an unequaled phenomenon of metal nanoparticle surface plasmons, when light interacts with the metal nanostructures (silver nanoparticles) which result electromagnetic fields to promote the sensitivity of fluorescence. This work endeavor to study the influence of silver nanoparticles on fluorescence intensity of Fluoreseina dye by employment mixture solution with different mixing ratio. Silver nanoparticles had been manufactured by the chemical reduction method so that Ag NP layer coating had been done by hot rotation liquid method. The optical properties of the prepared samples (mixture solution of Fluoreseina dye solutions and colloidal solution with 5 minutes prepared of Ag NPs) tested by using UV-V

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Crossref
Publication Date
Sun Mar 01 2009
Journal Name
Journal Of Engineering
NONLINEAR ANALYSES OF PARTIALLY COMPOSITE STEEL BEAMS ENCASED IN CONCRETE WITH INNOVATIVE POSITION OF STUD BOLTS
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Static behavior of three partially encased composite steel beams with cambering under flexural condition is investigated in the context of studying some alternative positions for the headed studs. Shear resistance between the cambered I-shaped beam and the concrete was provided by headed studs in two positions: vertically welded on the bottom flange and horizontally welded on the faces of the web. In the present study, a nonlinear three-dimensional finite element analysis has been used to predict the load-deflection and moment-rotation behaviors of composite encased beams consisting of steel sections using the finite element computer program (ANSYS V. 10). Composite encased beams are analyzed and a comparison is
made with available ex

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Publication Date
Thu Jun 01 2006
Journal Name
Al-academy
توظيف النبات في الفن الإسلامي
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للنباتات على اختلاف انواعها واشكالها مكانة كبيرة في حياة البشرية،وظفها الانسان في العديد من استخداماته بدءا بالفنون ثم لم يلبث ان لجأ اليها طلبا للحماية فصنع من جذوعها واوراقها مسكنا يتقي بها مخاطر الطبيعة.تتناول الدراسة جانبا من استخدامات النبات في حضارة العراق القديمة حيث عده اهلها بمثابة قوة سحرية تحمل سر الحياة الابدية التي كان ولازال الانسان ينشدها،ونسبوا كذلك اليه قدرته على الشفاء من العقم.من هذا ا

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Publication Date
Tue Jun 14 2022
Journal Name
Al-academy
Space Efficiency in the Arabic Calligraphy panel
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 Most of the propositions, after the Arabic letter reached a position of integrity and proficiency, the calligrapher turned to the production of calligraphic formations in various aesthetic and expressive forms, investing the spiritual energies in what these calligraphic compositions show in artistic paintings. It carries a lot of meanings that are embodied in linear formations, and in order to reach these expressions and know the effective positions of space, this research is concerned with studying these technical treatments. The first chapter included the research problem, which included a question about the effectiveness of space in the linear painting, the importance of research and the temporal and spatial boundaries. As for the s

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Crossref
Publication Date
Tue Jun 30 2020
Journal Name
Journal Of Planner And Development
Real estate acquisition barrier and its impact on urban development projects" Study Area: Infrastructure project in the capital Baghdad (North East Sewage Line project AL khansaa)
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The increase the rates of natural growth, urbanization and continuous migration, this has generated constant pressure and, as a result, the capital city of Baghdad faces a number of challenges related to its urban environment, including the challenge of acquiring real estate.

 

 and this research examines the impact of these holdings, representing the main base from which the various projects originate Urban in all areas (economic, social, and recreational).

 

this leads us to the research problem of the obstacles that arise during the process of acquiring real estate to carry out development projects, and to achieve the objectives of research, namely (work to create a regulatory methodology

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Publication Date
Wed Jun 30 2021
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
A COMPARATIVE STUDY OF THE CONSUMERS ATTITUDE ON THE MEAT HYGIENE SLAUGHTERED IN AND OUTSIDETHE SLAUGHTER HOUSEES: A COMPARATIVE STUDY OF THE CONSUMERS ATTITUDE ON THE MEAT HYGIENE SLAUGHTERED IN AND OUTSIDETHE SLAUGHTER HOUSEES
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The study was conducted to assess the attitude and awareness of a sample of people regarding the indiscriminate slaughter and its effects on health and the environment compared with slaughtering  in a slaughterhouse. The sample consisted of 120 persons from six equal professional groups contacted with the butchery labour (livestock keeper, truck driver, butcher, veterinarian, shopkeeper and consumer). The age ranged 22-76 years old, mean 52±10  years, lived ≥ 5 years in the Baghdad city. The results showed that there is a preference for slaughtering inside the slaughterhouse due to the presence of veterinary examination, slaughtering and preparing meat in a healthy, easy-to-clean places, unlike the indiscriminate sla

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Publication Date
Thu Jan 23 2020
Journal Name
Iraqi Journal Of Laser
Assisted Non-Surgical Therapy of Periodontal Pockets Utilizing Diode Laser: A Randomized Clinical Trial
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Periodontal diseases are inflammatory diseases, for which, scaling and root planning is the main approach. Diode laser therapy as an adjunct to non-surgical periodontal treatment has shown some beneficial effects.

Aim: The objective of this single randomized controlled clinical study was to assess the effect of a 940 nm diode laser as an adjunct to SRP therapy in the treatment of periodontal pockets.

 Methods: In this study, twenty patients in need of periodontal treatment with periodontal pocket ≥ 4 mm were selected for this split-mouth clinical study. Test group treated by diode laser 940 nm as an adjunct with SRP, control group treated by SRP in contralateral quadrants. Clinical

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Publication Date
Tue Mar 01 2005
Journal Name
Journal Of Engineering
STUDY OF PERFORMANCE AND PREDICTION OF HEAT RELEACE IN COMPRESSION IGNITION ENGIN WORKING ON ETHYL ALCOHOL AND GAS-OIL SOLUTION
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The effect of using solutions of ethanol and gas-oil (duel fuel) to fuel the diesel engine on engine performance and heat release have been studied experimentally. A single cylinder diesel engine type Recardo (E6/US) was used and the ethanol percentage in the solution was varied from 0 to 20 percent. The results showed that, in general, addition of ethanol to gas-oil cause the maximum power output to decrease at medium and high range of speed and it was nearly the same as that of the straight gas -oil at low speed ranges. The specific fuel consumption of the dual is nearly the same as that of straight gas-oil at low and medium ranges of load. But at high ranges of load the specific fuel consumption was increase. In general, the addition

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Publication Date
Thu Oct 01 2009
Journal Name
Journal Of The College Of Languages (jcl)
Lexical Bundles: Identification and Distinguishing Features
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It is not often  easy to identify a certain group of words as a lexical bundle, since the same set of words can be, in different situations, recognized as idiom,  a collocation, a lexical phrase or a lexical bundle. That is, there are many cases where the overlap among the four types is plausible. Thus, it is important to extract the most identifiable and distinguishable characteristics with which a certain group of words, under certain conditions, can be recognized as a lexical bundle, and this is the task of this paper.

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Publication Date
Mon Oct 28 2019
Journal Name
Journal Of Legal Sciences
International Commercial Arbitration and the Possible Application Thereof in Iraq
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 International commercial arbitration is a special judicial system based primarily on an agreement, be it an arbitration clause or an arbitration agreement (compromise), between

parties to a dispute. It is therefore a system aiming at settling commercial disputes by submitting them to a single arbitrator, or an arbitral panel, or an arbitral tribunal (e. g. , the

International Court of Arbitration). It is therefore also a means for settling an existing or future dispute that entails refraining from resorting to the competent judiciary. It is also

an extra – judicial action aiming at establishing justice between people. The aim of arbitration is to bring justice to parties in conflict, but it

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