Heavy metal (HM) pollution has long been a significant source of environmental deterioration and a problem for the safety of food. Iraqis prefer rice over any other food, and since heavy metals have a direct impact on health, their traces in rice have drawn particular attention. Before cooking rice, it is usual in Iraq to wash and soak it. Some 55 varieties of imported and local rice were sampled from Erbil city markets in 2022 with the aim of determining the concentration of As, Cd, Cr, Ni and Pb before and after soaking. Standard procedure of acid digestions was applied on the raw and soaked samples. The solutions were analyzed using ICPE-9820 Shimadzu. The mean concentrations of As, Cd, Cr, Ni and Pb (in mg/kg) in the rice samples bef

ان المشكلة البحثية تتحدد في ان المهام والادوات التي تملكها السلطة التنفيذية، من الصعوبة تركها من دون رقابة، والرقابة والتقييد ياتي من اطراف عدة، واهمها: السلطة التشريعية، فالبرلمان في العراق منح اختصاصات للنظر في اعمال واداء السلطة التنفيذية بما يضمن تقيدها بالدستور الاتحادي. والهدف من هذا البحث هو الاشارة الى اهمية الاختصاصات الممنوحة للبرلمان العراقي، بما يضمن التاسيس لدولة القانون، اي وجود مرجعية قانو

  This research focuses on necessary state to develop and strong the financial sector in Iraq by consider that it is allow  to achieve the financial flexibility and the enough currency to encourage the investment and economic growth , this picture will be coming by take and obligation the international criteria by general agreement on trade in services (GATS) that it is one of agreements of world trade organization (WTO). This mater doing to strong the legal and legislation environment founded international confidential , by it , the institutions and financial sector in Iraq will be more active.

لدى التنمية المستدامة العديد من الأهداف، ويبرز تحسين جودة التعليم من هذه الأهداف إذ تسعى جميع دول العالم لتطبيقه، ونشاهد دولة العراق التي تعاني من تراجع في مستوى التعليم بشكل غير اعتيادي وارتفاع عدد الامية والهروب من المدارس وعدم وجود أبنية دراسية جديدة للطلاب. وفي الوقت نفسه نشاهد الحكومة العراقية الحالية تبذل جهدها من أجل تحسين جودة التعليم وأنها توفر الوظائف للمتفوقين والكفوءات والمجتهدين، وإنها توفر ك

This paper discusses the role of Auditors' Technological Maturity in reinforcing the quality of auditing profession, through focusing on the concepts of Technological Maturity and quality of auditing profession, as well as designing a proposed model for Technological Maturity which includes five evolutionary and sequential stages, and this proposed model would contribute to reinforce the quality of auditing. This proposed model will be employed in the field of auditing profession because the importance of the development and investment in this profession and the importance of the need for specialized knowledge in Information Technology, and the result of a proposed model is development of technological knowledge for the auditor to reach

Iraq  is Suffering nowadays from the criminal triad represented by the fiscal and administrative corruption, money laundering and terrorism, which are intertwined in a very related relations, as each of them support the other . Since the over growth has been one of its characteristics leaving behind a very dangerous negative effects whether it was social , economic or even political impacts . As a result , this trial is now represents a high risk that threatens the present and the future of Iraq . On the political , economic and social level , it is well to mention that the poor direct investment , the increasing rates of poverty , unemployment , inflation as well as the smuggling of goreign currency an

ان الحالة الانسانية في العراق تنطوي على تحديات كبيرة تتمثل بالفقر – والبطالة – وازدياد المدن العشوائية البائسة التي تفتقر الى المياه الصالحة للشرب ومنظومات الصرف الصحي – وتدني مستوى الخدمات العامة – والهجرة من الريف الى المدينة نتيجة تدهور امكانيات القطاع الزراعي – والتزاحم في المدن الكبيرة – وتداعيات التصحر – والتدهور البيئي – وتبديد الموارد الطبيعية – ومافيات الفساد والتهريب – وكذا الحال مع ا

The current research aims know:

1.-level application managers secondary schools and junior high for the tasks set by the high school system in Iraq, from the standpoint of teachers.

2. statistically significant differences in the extent of the application of secondary school principals and junior high for the tasks set by the high school system from the viewpoint of teachers depending on the variable (sex, specialty, number of years of service).

The researcher used the descriptive analytical method being considered best suited to such studies, for the purpose of achieving the goals of research, the researcher using the questionnai

There have been many negative phenomena in Iraqi society, especially after the political crises over the last years, such as the spread of violence, the deterioration of the economic situation, the spread of unemployment and poverty, and the disintegration of social ties, divorce, and the entry of the scourge of drugs. Among the most dangerous of these emergent phenomena, the phenomenon of suicide among young people of both sex, which has grown and increased in an unprecedented manner, surpassing all known social norms in Iraqi society and the prevailing religious values. Suicide in Iraqi society has transformed from a simple case to a visible presence in all Iraqi provinces. Suicides cases have registered in all cities of Iraq and of bo

Abstract

The aim of this research is to formulate a proposed strategy for developing graduate studies at King Khalid University to support the achievement of the Kingdom's vision (2030). The research used the descriptive survey approach. The research community consisted of all graduate students at King Khalid University. The research was conducted on a random sample included (623) Male and female students, this research relied on the questionnaire as the main tool for collecting its data. The results revealed that the research sample believes that all the proposals included in this research are very important for the development of postgraduate studies at King Khalid University to support the achievement of the K