The current research aims to analyze the extent of the adoption of the standards of ISO 45001: 2018 for occupational safety and health management by the General Establishment of Civil Aviation. The research problem was the extent to which the General Establishment of Civil Aviation approved ISO 45001: 2018 for occupational safety and health management. The questionnaire was used as a primary data collection tool, the sample was distributed (50) form, they were selected from the category of employees of the establishment at different levels to represent the research community. Data were analyzed using the statistical package (SPSS), a number of vector statistical methods were used as well as arithmetic mean, standard deviation, an

The research aim is to identify the concept of fair value and its measurement approaches, shed light on the concept of fraud and its forms, motives, as well as how to identify fraud under the fair value method.

I have been using the program package SSPS statistical in the calculation of the research variables, and the research sample was a group of university professors and auditors working in the federal board of Supreme Audit. 

 The researcher has reached some conclusions, the most important; the lack of conclusive evidence about management's intent in adopting the use of fair value raises several doubts about the credibility of the statements prepared in under the fa

In this study, we focused on the random coefficient estimation of the general regression and Swamy models of panel data. By using this type of data, the data give a better chance of obtaining a better method and better indicators. Entropy's methods have been used to estimate random coefficients for the general regression and Swamy of the panel data which were presented in two ways: the first represents the maximum dual Entropy and the second is general maximum Entropy in which a comparison between them have been done by using simulation to choose the optimal methods.

The results have been compared by using mean squares error and mean absolute percentage error to different cases in term of correlation valu

The research's aim is to place two teaching methods ( total and analytical method) and to know which one of them is better than the other in teaching the counter-attack with Epee. The researchers have used the experimental method for being considered suitable to solve the problem of the research. The sample of the research includes third –stage female students of college of physical education and sport sciences / Baghdad University in the subject of fencing, their number amounted 60 female students. It has been used SPSS for processing the results. They have concluded that the two groups of the research and the two methods (( total and analytical) have learnt the counter- attack of the two over mentioned groups. they have recommended to c

The main function of a power system is to supply the customer load demands as economically as possible. Risk criterion is the probability of not meeting the load. This paper presents a methodology to assess probabilistic risk criteria of Al-Qudus plant before and after expansion; as this plant consists of ten generating units presently and the Ministry Of Electricity (MOE) is intending to compact four units to it in order to improve the performance of Iraqi power system especially at Baghdad region. The assessment is calculated by a program using Matlab programming language; version 7.6. Results show that the planned risk is (0.003095) that is (35 times) less than that in the present plant risk; (0.1091); which represents respectable imp

وظَّفَ الشاعرُ مجد الدين النُّشَّابي الصورة الاستعارية التي شكلت سمةً جمالية بارزة من سماتِ التشكيل الشعري عنده, وأحد المكونات الأساسية في بنية قصائده الشعرية وهي جوهر الإبداع ومحط التذوق عند المتلقي, إذ يشكل الشاعر صوره الاستعارية المتنوعة متولدة من خياله وعواطفه ومتوافقة مع الموضوع لتصبح الصورة  الاستعارية ركنًّا من أركان التشكيل الفني الشعري عند الشاعر .

والتصوير الاستعاري له القدرة بالتشكيل ا

The research entitled: (The Constructive Mutation of installation Systems in the Artworks of the artist Ali Al-Najar) has dealt with the concept of Mutation and its systematizations in installation in the artworks of (Ali Al-Najjar).
The research has four chapters: The first Chapter deals with the methodological framework represented by the basic problem of the research, that is concerned with the constructive mutation of installation systems.
The research aims at finding out the constructive mutation of installation systems in the artwork of ( Ali al-Najar). The research is limited by analyzing visual samples of (Ali Al-Najjar) artworks betwen (1967-1991)
The second chapter deals with the theoretical framework, it has five s

The present study aimed to identify the availability of the National Council of Teachers of Mathematics (NCTM) standards in the content of mathematics textbooks at the basic education stage in the Sultanate of Oman. The study used the descriptive-analytical approach, adopting the method of content analysis through using a content analysis tool that included (43) indicators distributed on the four NCTM standards related to the field of geometry, after verifying their validity and reliability. The study population consisted of mathematics textbooks (first and second semesters) for ninth-grade students in the Sultanate of Oman in the academic year 2018/2019, while the sample consisted of Geometry units in the content of those books, which a

This research is considered as the beginning of other studies about the iraqi the public and their relationship with the various state institutions. Recently, such studies used to be almost non-existent. The main characteristic that distinguishes the scientific studies, is the fact that it involves a specific problem that needs to be studied and analysed from multiple aspects, otherwise the definition of problem identification wouldn’t have been narrowing the topic into what the researcher wants to address, also not what the title is referring to as topics which the researcher doesn’t want to address. The problem in this research resides in the lack of well planned scientific programs that aims at building a positive mental picture a

This research aims to identify the nature effect of some mechanisms governance in the Accounting Conservatism for a sample of the practices of companies (banks) in the Iraq Stock Exchange and identify any of this mechanics most effects in the accounting Conservatism. To achieve this objective the use of all of it (the size of the board of directors, management ownership, ownership concentration, the auditor's report) as independent variables was used model Basu revised to measure the Accounting Conservatism  , which was considered a variable follower with taking into account the effect of the control variables represented by the (company size and leverage) of a sample of listed on the Iraq Stock Exchange companies for the pe