This study aimed to evaluate good manufacturing practices in food safety of ten different restaurants in the Al-Karkh area of Baghdad, Iraq. Forty samples collected from were collected from knives, food cutting boards, tables, hands and nails workers in restaurants. In addition. 70 food handlers were selected. Through structured interviews, information on the checklist for Good Manufacturing Practices in Food Safety, Food handlers’ general checklist for good hygiene, and Personal Hygiene Checklist were collected. The overall viable bacterial count before Good Hygiene Practices was significantly higher (P<0.05) than the total bacterial counts after Good Hygiene Practices. The highest viable bacterial counts before Good Hygiene Practices were recorded by food cutting boards (4.03±0.20) log10 cfu/cm2, while (3.90±0.23, 3.51±0.18, 3.00±0.18) log10 cfu/cm2 from tables, hands and nails of workers and knives respectively. Although the results showed a non-significant difference in the viable bacterial counts after Good Hygiene Practices from 10 restaurants collected from the AL-Karkh area. The percentages were (100%) after the training and lecture about Good Hygiene Practices to all checklist points except special basins for washing hands was (90%). However, the results of the General Information of food handlers of Good Hygiene checklist and Personal Hygiene Checklist showed that there were significant differences (P≤0.05) between the self-reported attitudes of food handlers before the one-week training and after Good Hygiene Practices.
MH Hamzah, AF Abbas, International Journal of Early Childhood Special Education, 2022
The study of the " Speech act " in grammatical codes reveals great efforts in the study of the elements of linguistic communication contained in their efforts, and is part of the study of the linguistics of heritage, and the research has been designed to identify the verbal act in the blog of Ibn al-Khabaz (guiding the shine) by studying its sections comprehensively; To the spirit of grammatical discourse as well as the combination of the concept of the semantic act already verbal according to Searle, and its response in the form of indirect verbal acts more than direct acts, as well as the pure formulas of the opinions of the violators in the speech of Ibn al-Khabaz other than the proven verbal formulas Approval and approval, the class
... Show MoreThe aim of this research sought to assess the background radiati on levels of medicinal plant samples in Iraq.The D, AED, and ELCRThe D values are 0.164 ± 0.006 µSv/h.The radiation dose outputs from the afore mentioned research were juxtaposed with the safety threshold of 0.247 µSv/h set by the United Nations Scientific Committee on the Effects of Atomic Radiation (UNSCEAR) in 2008 and the National Council on Radiation Pr otection and Measurements (NCRP) in 2009.The radiation exposure for all samples in this investigation is within the permissible limits.Additionally, t he AED values obtained from microsieverts per hour are (1.31 ±0.0326 mS v/y), indicating variability, with a maximum permissible limit of 2.4 mSv/y ear, as per t
... Show MoreThe research aims to find out the impact of Lee’s cognitive strategy on the achievement of fifth-grade literary students in the module of history. The research community consists of the secondary female day schools of Al-Karkh Al-Oula Directorate General of Education. The size of the research sample comprises (45) female students of the fifth grade of the literary brunch, (21) students for the experimental group and (24) students for the control group. The researchers have chosen an experimental design with partial control to suit the current research and its goal. They used a unified tool to measure the achievement of female students, which consisted of (50) items characterized by sincerity and they extracted the stability of t
... Show MoreAllowing Iraqi companies to use multiple systems and policies leads to varying levels of disclosure and no high symmetry between report preparers and users, and that the adoption of integrated reporting can reduce information asymmetry. The theoretical side addressed the concepts of these variables, and in the practical side the binary variable (0, 1) was used. To compensate for the value of the independent variable (integrated reporting) based on the Central Bank of Iraq’s classification of banks according to the (CAMLES) index, and the dependent variable (information asymmetry) was measured through two measures (price difference, unusual return), the research community was represented by (5) Banks out of the total of banks li
... Show MoreAs long as Islamic banks cannot operate in an environment that deals with traditional banking instruments based on the interest rate (bank interest) that is prohibited by Article No. (6) of the Islamic Banking Law No. (43) of 2015 which stipulates that (do not deal in any activity that carries Interest (neither taking nor giving)). Therefore it seeks to provide an alternative strategic solution within the framework of the provisions and rules of Islamic Sharia, on the basis of participating in profit and loss to avoid the method of interest taking and giving, to find investment methods to provide new financial products, such as Islamic certificates of deposit and investment funds according to the method Murabaha, speculation (Mudar
... Show MoreThe bodies responsible for the organization of accounting in the world seek to keep abreast of repaid development, by provide the information required by users, which they need to make efficient decision that return them to the desired benefits, and avoid the risks they could face if they made their decision based on misleading information, or insufficient, or not accurate, Hence, the IASB has undertaken to review the standards, and make the necessary adjustment and clarifications to remove the ambiguities that some of the paragraphs may have in IFRS issued.
And the Iraqi Central Bank obliges banks to convert from local accounting standards to apply IFRS only a step towards keeping pace with developments
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This research worked on identifying the effect of increasing the volume of indebtedness by companies listed on the Iraq Stock Exchange on the trading volume of those companies, and this research included some theoretical concepts related to both debt financing and trading volume, and it represents the research community of the joint-stock companies listed in The Iraq Stock Exchange (the banking sector). As for the research sample, it was deliberately chosen represented by companies with continuous trading without stopping, which reached 10 joint-stock companies, and the period of research was extended during the period 2011-2015, and a set of indicators and financial methods were used In measuring research v
... Show MoreThe present study is concerned with the role of income tax in implementing economic goals in Iraq and treating the problems and pitfalls in the Iraq economy.
The study also aims at investigating the role of income tax in attracting promising favorite effects into economy.
The study was performed on data covering the period (2003 - 2012) with respect to the variables of (income tax, oil profits) as independent variables and (private consuming expenditure, private investmental expenditure, and standard figure of prices) as dependent variables. To analyze these data, a number of statistical descriptive and analytical techniques were used such as (percentage, standard variance, mediums, F test, T test and SPSS). It has been c
... Show MoreIn this paper we define and study new concepts of fibrewise topological spaces over B namely, fibrewise Lindelöf and locally Lindelöf topological spaces, which are generalizations of will-known concepts: Lindelöf topological space (1) "A topological space X is called a Lindelöf space if for every open cover of X has a countable subcover" and locally Lindelöf topological space (1) "A topological space X is called a locally Lindelöf space if for every point x in X, there exist a nbd U of x such that the closure of U in X is Lindelöf space". Either the new concepts are: "A fibrewise topological space X over B is called a fibrewise Lindelöf if the projection function p : X→B is Lindelöf" and "The fibrewise topological space X over B
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