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دراسة العلاقة بین وجبة الأفطار والمستوى الاقتصادي وعدد إفراد الأسرة وتأثیرھا في القابلیات الذھنیة لطلبة المرحلة الابتدائیة
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Five mixed primary schools from the district of Tikrit/ Salah al- din province
with a total of 100 male and female pupils and two ages(8-9 and 10-11 years),
were selected randomly to study the relationship between the breakfast meal and
the academic level, the socioeconomic situation, and the number of family
members. The study showed a positive linear correlation between the morning
meal, and academic level of students for both two covered ages, also showed a
clear impact between the development of family's socioeconomic situation and
their nutrition level. There were an increase in the percentage of pupils aged 8-9
years with a poor nutrition when they were belonged to a poor or medium
socioeconomic families, with the absence of students with poor nutrition at the
improvement family level to very good. The medium level of nutrition indicates a
higher percentage when the students belongs to a good economic situation, while
the level good and very good nutrition gives an increase in the percentage of
students; with the improvement at the socioeconomic level of the family with a
different rates of increasing, noting the absence of students with good and
very good nutrition in the case of inferior status of the family. Same relationship for
pupils aged 10-11 were shown. Also there were an effect of the number of family
members to which these students were belonged on the level of nutrition, there
were a decrease in the level of nutrition for these students commensurate with the
increase in family members for both two covered age. From this we can conclude
that there were an opposite effect for both of the socioeconomic situation, and the
number of family members on the academic level of the students for both two
covered ages.

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Publication Date
Tue Oct 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
The role of drinking water quality in achieving customer satisfaction Applied research in the Directorate of water Diwaniyah
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ABSTRACT    

The purpose of the research is to identify the role of drinking water quality in achieving customer satisfaction in one of the formations of the Ministry of Construction, Housing and Public Municipalities (Diwaniyah Water Directorate), as they are important service organizations that have a fundamental role in serving the community. Faced many administrative challenges, as a result of the continuous and accelerating environmental changes, environmental pollution and immaturity of social awareness and social responsibility, as these contributed to and affected the quality of drinking water, Therefore, it is necessary to know the role of quality, specifically "drinking water and its effect o

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Publication Date
Wed Mar 25 2026
Journal Name
Journal Of Physical Education And Public Health
أثر الأسلوب القائم على القيود في تعلم مهارة الرمية الحرة وتحسين دقة التصويب في كرة السلة لدى طالبات كلية التربية البدنية وعلوم الرياضة
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يهدف البحث الحالي إلى التعرف على أثر الأسلوب القائم على القيود في تعلم مهارة الرمية الحرة وتحسين دقة التصويب في كرة السلة لدى طالبات كلية التربية البدنية وعلوم الرياضة. استخدمت الباحثة المنهج التجريبي بتصميم المجموعتين )التجريبية والضابطة( مع القياسين القبلي والبعدي، حيث تكون مجتمع البحث ) من ) 100 ( طالبة، وتم اختيار عينة مكونة من ) 30 ( طالبة تم توزيعهن عشوائيا إلى مجموعتين بواقع ) 15 طالبة لكل مجموعة. خضعت المجمو

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Publication Date
Thu Nov 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
Challenges of applying IFRS 16 to the Iraqi environment and its role in improving Financial indicators of economic units Applied to the General Company of Iraqi Airways
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Abstract

The leases, are regarded as one of the most controversial accounting issues in recent years, since they  represents one of the important sources of funding, which may be exploited by the tenant as off- Balance sheet Financing , which negatively affects the quality of financial reporting. The Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) have "significant" interest in accounting for leases . FASB issued Statement of Financial Accounting Standards 13 on lease contracts in 1976 and IASB issued IAS 17 in 1980, which was amended in 1997 and IFRS 16, issued in January 2016, which will be effective on January 1, 2019 , to solve

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Publication Date
Fri Jun 01 2018
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Employment cost management tools in the fast-track method Of the constructionindustries for the purpose of rationalizing costs: An applied research in the Shatt al-Diwaniya transference project General Authority for projects of irrigation and reclamation
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The important factor in the success of construction projects is its ability to objective estimate of the cost of the project and adapt to the changes of the external environment, which is affected by a lot of elements and the requirements of the competitive environment. The faces of those projects are several problems in order to achieve particular goals. To overcome these difficulties has been the development of research in the last two decades and turn the focus on the role of the cost of project management, by providing information and assist management in planning and control of the budget among the main elements of the project, namely, (time-cost-quality),The research aims at the possibility of developing and implementing mechanisms

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Publication Date
Thu Jan 23 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The use of property sampling reduce of the Audit dangerous of auditor judgmentsApplied Research in Board of supreme Audit: Applied Research in Board of supreme Audit Accounts of the State Company for Cotton industries
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This research aims to clarify the advantages of statistical sampling method and provided the scientific basis of the auditor was able to defend the future of any objection to the validity of his opinion on the financial statements of the restrictions of personal rule as much as possible during the stages of the general Company for Cotton industries.Aresearc An applied study in the Board of supreme Audit  (the accounts of the cotton industry), have been used, a researcher at the theoretical side to achieve the objectives of the research methodology descriptive inference in the collection and analysis of financial statements of the circle (sample) for the financial year (2008). To achieve the objectives of the field study was designed

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Publication Date
Tue Sep 15 2020
Journal Name
Al-academy
The Philosophy of Beauty and Aesthetic Tasting in the Story of Yusuf, peace be upon him, with the Al-Azeez’s Wife in light of the sayings of Ancient Philosophers and Modernists: نزار بن صالح أحمد عبد الحفيظ
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This study aimed to review the aesthetic miracle in the story of Yusuf, peace be upon him, with the Al-Azeez’s wife, using the historical, descriptive and analytical approaches. The study sample was determined in the verses (30-34) of the Holy Quran. The study found that the beauty of Yusuf, peace be upon him, went beyond the four stages and steps of the aesthetic judgment that Feldman set, in which Yusuf’s beauty is nothing but a divine miracle that cannot be described, analyzed, and interpreted. Also despite the various concepts of beauty dealt with by ancient Greek philosophers such as the Pythagoreans, Socrates, Plato and Aristotle; and modern philosophers such as Descartes, Diderot, Kant, Hegel, and Schopenhauer are embodied in

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Publication Date
Thu Dec 31 2020
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
DISPERSIVE LIQUID LIQUID MICRO EXTRACTION SPECTROPHOTOMETRIC DETERMINATION OF TELMESARTAN AND IRBESARTAN IN PHARMACEUTICALS SAMPLES: DISPERSIVE LIQUID LIQUID MICRO EXTRACTION SPECTROPHOTOMETRIC DETERMINATION OF TELMESARTAN AND IRBESARTAN IN PHARMACEUTICALS SAMPLES
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The current work is characterized by simplicity, accuracy and high sensitivity Dispersive liquid - Liquid Micro Extraction (DLLME). The method was developed to determine Telmesartan (TEL) and Irbesartan (IRB) in the standard and pharmaceutical composition. Telmesartan and Irbesartan are separated prior to treatment with Eriochrom black T as a reagent and formation ion pair reaction dye. The analytical results of DLLME method for linearity range (0.2- 6.0) mg /L for both drugs, molar absorptivity were (1.67 × 105-    5.6 × 105) L/ mole. cm, limit of detection were (0.0242and0.0238), Limit of quantification were (0.0821and0.0711), the Distribution coefficient were

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Publication Date
Tue Mar 22 2016
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
CONSUMPTION EFFECT OF PROTEIN SUPPLEMENTS IN THE BIOCHEMICAL PARAMETER FOR SOME YOUNG MUSCLE BUILDERS: CONSUMPTION EFFECT OF PROTEIN SUPPLEMENTS IN THE BIOCHEMICAL PARAMETER FOR SOME YOUNG MUSCLE BUILDERS
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Many people take protein supplements in an effort to gain muscle. However, there is some controversy as to whether this is really effective. There is evidence suggesting that consuming high level s of protein may in fact have negative side effects for health. The current study included 29 young Iraqi building muscles in two different groups (taken and not protein supplements) (age range=17-31 years), the cases were selected from family, friends, college students, and Gyms), from November 2014 to March 2015. A careful history was obtained from each volunteer including age, duration of sports, type of supplements, and family history of diseases. Some biochemical parameters like (glucose, urea, uric acid, creatinine, bilirubin, serum protei

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Publication Date
Sat Jul 01 2023
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The impact of crisis management in achieving banking liquidity: applied research in a sample of Iraqi private banks
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                     Crises affect the economic growth of the country in general and the banking sector in particular. Given the importance of this sector, it is necessary to evaluate the performance of banks from time to time and monitor the liquidity of each bank and how to organize its management to overcome any crisis or emergency situation that may befall it. The research seeks to diagnose the level of impact of crisis management. In the liquidity of Iraqi private banks, using liquidity indicators, as the research community represents the banks listed in the Iraq Stock Exchange As for the research sample, it is represented by (10) pri

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Publication Date
Sat Sep 30 2023
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The effect of operational efficiency on some financial indicators according to the CAMEL model of banking financial stability: An applied research on a sample of Iraqi private banks for the period 2010-2020
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Abstract

          The research aims to determine the nature of the Iraqi market in terms of banking financial stability and the extent impact of the operational efficiency on it, Accordingly, chosen 15 relational banks were chosen as an intentional sample that could represent the Iraqi banking system for the period 2010-2020. The operational efficiency variable was measured according to the data envelope model, and banking financial stability used  CAMELS model which includes five indicators (capital adequacy, asset quality, management quality, profitability, and liquidity), so for testing the research hypotheses used the random regression model by adopting the S

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