The emerge of capitalism beside appearing modern and contemporary political systems which had become hold out it is semi-domination on more vital space of human community life, it is through some vital apparatus, which the free market apparatus had make important one which depend on achieve the privileges of the capitalism elite whom standing on it, especially the finance elite. Thus the achievement of the profit had become the main podcasted of those elite which whom the really advancer of the Globalization system, this is which incarnated by the appears and extend of the (COVID-19) fatality pandemic in the end of last year, whereas reveals widespread of it in more than one states in the world, especially the developed country those whom named in advanced industrialization, the week and failure point of these country system in confrontation process and exterminates of it, by all which obtaining of medical advanced equipment and instrument . So despite of the huge statistic of victims of these states citizens and others on our world this beside millions of infections cases, thus along with economic devastation including lose of millions for their jobs and functions, that’s with social and education problems and sufferance followed with and hit more than society, we witnessed all scientifically efforts in medical scope still disabilities in product an active vaccine to defeat this pandemic, but also the spreading of this pandemic become abused such us trading field within free market apparatus due to the domination of those elites and their huge companies. Thus the process of confrontation and defeat of this pandemic had bring up more than serious question including if the reason of this frailer back to the tecni-sience capability itself, or due to the ambitious of those capitalism elites in achievement their profits and self-interests which be done through the free market apparatus, or due to both of them? This will be explosive and discover in next period.
Abstract:
The research aims to identify how to audit potential liabilities and contingent liabilities in light of the pandemic and its reflection on the auditor's report. The research problem is represented by the complexity of the process of checking potential liabilities and contingent liabilities in insurance companies, which was negatively reflected in the auditor's neutral technical opinion. The researchers hypothesize that auditing potential liabilities and contingent liabilities in light of the Corona pandemic is positively reflected in the auditor's report. The research concludes that the process of checking potential liabilities and contingent liabilities is
... Show MoreThis study aims to find the chemosensitive dysfunction incidence in COVID-19-positive patients and its recovery.
We collected the data from sixty-five patients, all COVID-19 positive, quarantined in-hospital between 5 April 2020 and 17 May 2020, by a questionnaire distributed in the quarantine ward.
Smell dysfunction appeared in 89.23% with or without other symptoms of COVID-19. 39.66% of them recovered the sense of smell. Taste dysfunction found in 83.08% patients with other COVID-19 symptoms. Only 29.63% of them recovered. The recovery took 1–3 weeks, and most
Were arranged this study on two sections, which included first section comparison between markets proposed through the use of transport models and the use of the program QSB for less costs , dependant the optimal solution to chose the suggested market to locate new market that achieve lower costs in the transport of goods from factories (ALRasheed ,ALAmeen , AlMaamun ) to points of sale, but the second part has included comparison of all methods of transport (The least cost method ,Vogels method , Results Approximations method , Total method) depending on the agenda of transport, which includes the market proposed selected from the first section and choose the way in which check the solution first best suited in terms
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This research aims to determine the role of the quality of higher education in achieving organizational excellence at the universities of Baghdad and Al-Nahren, was based on research on the main hypothesis is:First:- There is correlation and between the quality of higher education dimensions (continuous improvement, measurement and analysis, the culture of the organization, optimal use of resources , customer satisfaction) and organizational excellence dimensions (strategic planning, focusing on the market and the customer, information and analysis, the effectiveness of operations, processes and resources), Second:- Second, there is the impact of relationship sig
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