The educational service industry is one of the most negatively affected industries by the spread of the COVID-19 pandemic. Government agencies have taken many measures to slow its spread, and then restrict movement and gatherings and stop recreational activities. Furthermore, the repercussions of the curfew had a significant impact due to the interruption in actual attendance for students and employees, and the severity of the Covid-19 crisis and its (economic, social, security, humanitarian and behavioral) effects on all societies and work sectors is no secret to anyone. Iraq, like other countries, was also affected by the negative impact of Covid-19 pandemic in all fields of institutional work, especially public fields, and specifically the field of education, given that It is based on the necessity for the administration to maintain the continuity of workers’ commitment to perform their duties, which raised the possibility of them being exposed to greater levels of pressure and workload due to the requirements to adhere to the new work procedures as specified by the crisis cell, such as full curfew and social distancing measures to preserve health, and since workers represent the lifeline of any an organization, managing and dealing with them was considered to be highly important because despite the lack of material and financial resources in business, employees remain one of the key assets that administrations of organizations must take care of and ensure the quality of their practical life and careers, not only during crises but at all times, by striving to satisfy them in order to maintain their organizational loyalty. These changes in work methods and procedures have likely had an impact on the performance and commitment of employees. Therefore, employee satisfaction has become one of the important topics that need examination and testing in light of crises in general and the COVID-19 crisis in particular. The global health crisis forced institutions to expedite the formulation of plans and a response strategy with little guidance as a result of the unprecedented nature of the epidemic, and then there was an impact on the predetermined factors that might have affected the satisfaction of employees in various institutions, especially service institutions whose work required them to continue providing services and complete work. In addition, the previously less relevant factors have become prevalent due to the nature of the pandemic; for example, the topics of job insecurity, unemployment and health risks have been identified as the most serious consequences of the epidemic globally. This research came to examine the level of job satisfaction of employees working in the educational institution (the University of Baghdad as a model) and its relationship to the degree of their organizational loyalty in light of the COVID 19 pandemic based on the knowledge generated by reviewing the literature that was used to identify the key factors that affect employee’s satisfaction and hence the degree of loyalty to his\her organization, and the foundational idea that employee’s satisfaction affects the overall performance level of the organization is based on several factors, including the degree of employee loyalty and devotion to work, thus, maintaining an adequate level of job satisfaction for employees is one of the key factors in maintaining effective organizational performance for any organization. In light of the changes that took place in the methods and procedures of institutional work in light of the COVID-19 pandemic, it became important to unveil the positive and negative factors that affected the job satisfaction of employees and then their organizational loyalty to achieve further organizational progress and improvement and then improve the overall performance of the organization. thus came this research to focus on analyzing the relationship between employee satisfaction and organizational loyalty during the COVID-19 pandemic, and for that reason, we developed questionnaires to identify job satisfaction and organizational loyalty at the job level for employees of the educational institution, the University of Baghdad (Colleges of Education for Girls and Science for Girls) in light of the COVID-19 pandemic. The study included (279) employees from the Colleges of Education for Girls and the College of Science for Girls, with a rate of (135) (144) employees, respectively. Employee satisfaction was considered an independent variable, and organizational loyalty was considered a dependent variable. Reliability tests, correlation analysis and regression were conducted to prove the research hypotheses, and the results of the research showed that satisfied employees tend to be more loyal and devoted to the organization and contribute positively to improving organizational performance. Furthermore, at the time of the outbreak of the COVID-19 pandemic, employees in the field of educational services at the University of Baghdad.
This research aims to measure the discrepancy between the accounting income which is prepared according to generally accepted accounting principles and the tax income that is being prepared according to the rules and tax laws, and find out the most important differences that arise between incomes.The research found the most important to the following conclusions:1.Faces determining the tax base for companies subject to income challenges related to the weakness of the efficiency and the possibility of technical angel tax and its ability to examine the financial statements submitted to the tax administration tax.2.That the tax system in Iraq does not comply with accepted accounting principles generally accepted.The research recommends the
... Show MoreThis study aimed to identify the degree of use computers in administrative functions (planning, organization, controlling, and evaluation) among school leaders and assistants in public education schools in Sharoorah governorate ، as well as to identify obstacles of use computers in administrative functions from the perspective of school leaders and assistants male and female in public schools during the academic year 1439-1440, the study sample (66) school leaders and assistants, males (58), a and females (44), , and to answer the questions of the study, the researchers developed a questionnaire consisting of (60) items, has been verified sincerity and persistence, and data analysis was used frequencies, percentages an
... Show MoreThe present work aimed to study the effect of Grave's disease on the different tissues and organs of the body by using Wayne Thyrotoxicosis Diagnostic Index (WTDI) and Basel Metabolic Index (BMI). To reach such aim, (35) patients were involved (25 females and 10 males). A control group of (15) healthy individuals (10 females and 5 males) was selected for comparison , as well as , the following: 1- Wayne Thyrotoxicosis Diagnostic Index (WTDI) applied on patient group and control group under the supervision of specialist medical team , this index include (19) sign and symptom , the appearance of one of them may be lead to the others. The sings and symptoms of the index appear only on the patients. There is no Significant di
... Show MoreHuman cerebral cortex is the outer folded neuronal layer and represents major part of the cerebrum with enormous functions. It is a laminar structure, easily visualized grossly. Previous studies showed that the Superior Temporal gyrus is one of the thickest cerebral cortex regions, reaching (about 4 mm). The Electron microscope study was made on 6 samples taken to measure the neuronal soma dimension of the large pyramidal cells present in the internal pyramidal cortical layer V in different age groups and gender. Aging process was obvious on the large pyramidal cells of the cerebral cortex, in which their neuronal soma dimensions showed shrinkage with age progression. But statistically there was no differences in the values between males an
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This paper concerned with study the effect of a graphite micro powder mixed in the kerosene dielectric fluid during powder mixing electric discharge machining (PMEDM) of high carbon high chromium AISI D2 steel. The type of electrode (copper and graphite), the pulse current and the pulse-on time and mixing powder in kerosene dielectric fluid are taken as the process main input parameters. The material removal rate MRR, the tool wear ratio TWR and the work piece surface roughness (SR) are taken as output parameters to measure the process performance. The experiments are planned using response surface methodology (RSM) design procedure. Empirical models are developed for MRR, TWR and SR, using the analysis
... Show MoreResearch aims (Quality and originality in scientific research from the point of view of the participants in the course (qualification of scholars of Bayt al-Hikma) To find out how satisfied the participants about the training course held by the house of wisdom (research community), To develop and maximize the capacity of researchers in the field of writing scientific research, As well as establishing frameworks and concepts and standards related to quality and authenticity scientific research, The role played by this kind of research in the service of the movement of the human journey towards progress and prosperity.
On this basis was the research community, their number was (23) common t
... Show MoreCorrosion of steel reinforcement is one of the biggest problems facing all countries in the world like bridges in the beach area and marine constructions which lead to study these problems and apply some economical solutions. According to the high cost of repair for these constructions, were studied the effect of using kind of chemical compounds sodium nitrite(NaNO2) and sodium silicate(Na2SiO3) as corrosion inhibitors admixture for steel bars that immersed partially in electrolyte solution (water + sodium chloride in 3% conc.) (Approximately similar to the concentration of salt in sea water). The two inhibitors above added each one to the electrolyte solution at concentrations (0.5%, 1% and 2%) for both
... Show MoreThe photocatalyst process is considered the most promising method for the removal of water contamination. For excellent chemical and structural properties of Co3O4 nanoparticles, various Co3O4-based nanostructures can be applied as a photocatalyst. In this work, carbon quantum dots is prepared via an eco-friendly process and linked to Co3O4 effectively. X-ray diffraction pattern (XRD), scanning electron microscopy (SEM), transmission electron microscopy (TEM), UV-visible absorption spectroscopy and Fourier transform infrared spectroscopy (FT-IR). The photocatalyst process reveals that prepared nanocomposites can be degraded methylene blue under solar irradiation strongly. Results showed that methylene blue and methyl orange are degraded via
... Show MoreIn the present study, five derivatives have been designed to be synthesized as possible mutual prodrugs for 5-Fluorouracil (5-FU) and non steroidal anti-inflammatory drugs (NSAIDs) to selectively deliver the drugs into the cancer cells. The synthesis of the target compounds were accomplished following multistep reaction procedures, the chemical reaction followed up and the purity of the products were checked by TLC. The structure of the final compounds and their intermediates were confirmed by their melting points, infrared spectroscopy and elemental microanalysis, the hydrolysis of compound III was studied using HPLC technique. According to the results mentioned above, compounds (I−V) can be good candidates as possible mutual prod
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