Background: The World Health Organization was declared COVID-19 a pandemic on March 11, 2020. As a result, to keep the coronavirus under control, protective technique like face covering is required. Vaccination, on the other hand, is regarded as a preventative and effective measure. As nursing students play an important role in the future of nursing, their perception regarding wearing mask and taking vaccine can be crucial in preventive measures regarding COVID-19. Objective: The purpose of this study was to assess the perception of nursing students’ regarding wearing mask and coronavirus vaccines. Design: A descriptive correlational design was used to guide this study. Settings and Participants: A total of 255 undergraduate nursing students in six colleges of nursing at six different universities in Iraq were selected by convenience sampling. All participants were invited to complete the questionnaire through Google Form from February 14, 2022 to February 24, 2022. Methods: The sampling method was applied in this study using a non-probability purposive method. Data were collected using an online questionnaire consisted of demographic characteristics and 32 items about the Face Mask Perception Scale and 11 items about VAC-COVID-19 scale. Results: The results indicated that the majority of students had a positive perception of wearing facial masks (n = 210; 82.4%). The study results also displayed that less than a half had an unsound perception of coronavirus vaccine (n = 123; 48.2%), followed by those who had somewhat sound perception (n = 120; 47.1%), and those who had sound perception (n = 12; 4.7%). Conclusions: As future nurses, nursing students can play a critical role in educating patients about COVID-19 risks and benefits. Findings suggested that nursing students need to consider vaccine concerns and provide vaccine development education. Keywords: Covid-19; Coronavirus Vaccines; Face Masks Wearing; Nursing Students.
The research aimed to shed light on the impact of international Accounting Standard No (21) on tax obstacles represented by (tax evasion, double taxation) The financial statements of a group of banks operating in the private sector were relied upon to know the impact of the standard on tax obstacles, as well as knowing the amount of amounts, The researcher relied on the method of financial analysis of that data, which was obtained from the website of the Securities Commission, and conducted personal interviews with a number of university professors, chartered accountants, financial experts, banks, and the General Authority for Taxes to benefit from their
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Water has a great self-generating capacity that can neutralize the polluting interventions carried out by humans. However, if human activities continue this uncontrolled and unsustainable exploitation of this resource, this regenerating capacity shall fail and it will be jeopardized definitively. Shatt Al-Arab River in South of Iraq. It has an active role in providing water for irrigation, industry, domestic use and a commercial gateway to Iraq. in the last five years Shatt Al-Arab suffered from a rise in pollutants due to the severe decline in sewage networks, irregular networks and pesticide products, as well as the outputs of factories and companies that find their way to water sources and lead to a widespread collapse of water quality.
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