In the present time, radioactive contamination is considered one of the most dangerous types of environmental pollution. It usually takes place because of a leakage of radioactive materials to one of the environment natural components, such as, water, air, and soil. Iraq is considered one of the most contaminated environments in the world; this is closely associated with the wars Iraq had suffered from; especially, in 1991 and 2003. Considering the importance of the radioactive contamination and its different health impacts on the population, the current paper is interested in studying this type of environmental contamination and its impact on the birth defects depending on the data available in the annual reports issued by the Iraqi min

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

This research aims to study and analyze the reality of monetary policy and financial sustainability in Iraq through either a descriptive or analytical approach by trying to link and coordinate between monetary policy and fiscal policy to enhance economic sustainability. The research is based on the hypothesis that the monetary policy of Iraq contributes to achieving financial stability, which improves economic sustainability by providing aid and assistance to the state to reduce the budget deficit and exacerbate indebtedness. The author used the monetary policy indicators, the re-deduction of Treasury transfers by the central bank and the money supply, and financial sustainability indicators, including the public debt indicators and the

Purpose: The purpose of the study is to compare and evaluate Earnings Management in Tunisia and Iraq.   Theoretical framework: Earnings Management is an important topic that has been studied by a significant number of researchers, as well as those who are interested in the accounting profession. Earnings Management has gotten a lot of attention from academics, professionals, and other interested parties in recent years (e.g. Kliestik et al., 2020; Rahman et al., 2021; Gamra &Ellouze, 2021)   Design/methodology/approach: The sample includes ten banks listed on the Bourse of Tunisia and Iraq Stock Exchanges for the year 2017. We have used a model of Kothari et al., (2005) as a tool to measure Earnings Management in both mark

Solar tracking systems used are to increase the efficiency of the solar cells have attracted the attention of researchers recently due to the fact that the attention has been directed to the renewable energy sources. Solar tracking systems are of two types, Maximum Power Point Tracking (MPPT) and sun path tracking. Both types are studied briefly in this paper and a simple low cost sun path tracking system is designed using simple commercially available component. Measurements have been made for comparison between fixed and tracking system. The results have shown that the trackin

The purpose of our work is to report a theoretical study of electrons tunneling through semiconductor superlattice (SSL). The (SSL) that we have considered is (GaN/AlGaN) system within the energy range of ε < Vo, ε = Vo and ε > Vo, where Vo is the potential barrier height. The transmission coefficient (TN) was determined using the transfer matrix method. The resonant energies are obtained from the T (E) relation. From such system, we obtained two allowed quasi-levels energy bands for ε < VO and one band for ε  VO.

Background:-The Modified Alvarado Scoring System (MASS) has been reported to be a cheap and quick diagnostic tool in patients with acute appendicitis. However, differences in diagnostic accuracy have been observed if the scores were applied to various populations and clinical settings.
Objectives:- The purpose of this study was to evaluate the diagnostic value of Modified Alvarado Scoring System in patients with acute appendicitis in our setting.
Methods:-one hundre twenty eight patients ,were included in this study, admitted to Al-Kindy teaching hospital from June 2009 to June 2010. Patients’ age ranged from 8 to 56 years (21±10) they were divided into three groups; paediatrics, child bearing age females & adult males,. MAS

Solar tracking systems used are to increase the efficiency of the solar cells have attracted the attention of
researchers recently due to the fact that the attention has been directed to the renewable energy sources. Solar tracking systems are of two types, Maximum Power Point Tracking (MPPT) and sun path tracking. Both types are studied briefly in this paper and a simple low cost sun path tracking system is designed using simple commercially available component. Measurements have been made for comparison between fixed and tracking system. The results have shown that the tracking system is effective in the sense of relatively high output power increase and low cost.