The current research aims to analyze the extent of the adoption of the standards of ISO 45001: 2018 for occupational safety and health management by the General Establishment of Civil Aviation. The research problem was the extent to which the General Establishment of Civil Aviation approved ISO 45001: 2018 for occupational safety and health management. The questionnaire was used as a primary data collection tool, the sample was distributed (50) form, they were selected from the category of employees of the establishment at different levels to represent the research community. Data were analyzed using the statistical package (SPSS), a number of vector statistical methods were used as well as arithmetic mean, standard deviation, an

The importance of this research comes from the possibility of achieving positive interaction between accounting and tax through the interest in setting accounting standards and adapting them to local tax legislation, as the adoption of the application of the international standard (IAS 12) for income taxes helps to measure and determine the base for income tax and may lead to an increase in the tax outcome. Through the reliance of enterprises on many accounting bases, and that the tax administration in Iraq depends on the element of personal judgment in determining the tax base, which leads to lack of objectivity in determining the tax outcome, as the impact of the accounting standard (IAS 12) on the tax base and tax outcome is one of th

The research aims to identify the educational plan for the private and public kindergartens. The researchers selected a sample consisted of (59) female teachers for the private kindergartens and (150) female teachers for the public kindergartens in the city of Baghdad. As for the research tool, the two researchers designed a questionnaire to measure the educational plan for the private and public kindergartens. The results   revealed that private kindergartens have educational plans that contribute considerably to classroom interaction, the public kindergartens lack for educational plans. In light of the findings of the research, the researchers recommend the following: the need to set up a unified educational plan for the priv

Objectives: The study aims to assess the female adolescents’ risk-health behaviors, to identify their
determinants, to determine the association between the risk health behaviors and the stage of
adolescence for these females' demographic variable.
Methodology: A purposive sample of (268) female adolescents is selected from intermediate and
secondary schools in Baghdad City. These adolescents have presented the age of (14-19) year old and
divided into two groups of (14-16) year and (17-19) year. A questionnaire is constructed for the purpose
of the study, it is composed of (10) major parts, and the overall items, which are included in the
questionnaire, are (106) item. Reliability and validity of the questionnaire

The female of Oxybelochardus iraqensis (Hymenoptera: Crabronidae) is described and illustrated for the first time based on the material collected in Iraq.  

Objective:This study aimed to identify the effect of restricted training on some motor abilities and offensive skills of youth football players under 19 years old Research methodology:The researchers used the experimental method with two equivalent groups (experimental and control). The research sample consisted of 26 players from Al-Zawraa Sports Club (U-19), divided into an experimental group (13 players) and a control group (13 players). The experimental group performed a restricted training program for eight weeks, with three training sessions per week, while the control group continued with the regular training program. Several tests were used to measure the study variables, including the Ronaldo Speed Test (dribbling and shoot

Background: The posterior slope of the articular eminence of completely edentulous patients compared to patients with maintained occlusion shows significant flattening. This study aimed to correlate between the flattening of the posterior slope of the articular eminence, with dental status, age, genders, on both sides using computed tomography. Materials and Methods: The sample of the present study was a total of 117 Iraqi subjects, who admitted to the maxillofacial department at Al-Sadr Teaching Hospital in Al-Najaf city. The examination was performed on CT scanner; the eminence inclination was measured in two methods using sagittal section. Results: Clinically, the inclination of articular eminence was higher in edentulous subjects than i

Continual learning on edge platforms remains challenging because recurrent networks depend on energy-intensive training procedures and frequent data movement that are impractical for embedded deployments. This work introduces M2RU, a mixed-signal architecture that implements the minion recurrent unit for efficient temporal processing with on-chip continual learning. The architecture integrates weighted-bit streaming, which enables multi-bit digital inputs to be processed in crossbars without high-resolution conversion, and an experience replay mechanism that stabilizes learning under domain shifts. M2RU achieves ∼13 GOPS at 16.76 mW, corresponding to 776 GOPS per watt, and maintains accuracy within 5 percent of software baselines on seque