Founding a System to secure deposits and protecting the depositors is considered one of the important and exchanged subjects out there in the banking system/field in Iraq at the current time, and the reason behind the exchange and spread of this subject is due to the financial crisis of which the banking sector is suffering from and the stumbling of many banks, those factors have had led to the insecurity of the depositors and their mistrust towards banks, thus, it is necessary to create a system to secure deposits in which depositors would be compensated for the losses caused by the banks' failures. in addition, it could be a countermeasure system which maintains the banking stability, protects the rights of depositors and gains

Artificial intelligence (AI) aims to develop systems that achieve a level of intelligence similar to or surpassing human intelligence. AI applications are designed to mimic human cognitive behaviors, with the goal of embedding human knowledge into computers through what is known as knowledge bases. Computers can then use software tools to search these bases, perform comparisons, and conduct analyses to derive and infer the best solutions to various problems. This process resembles how humans solve new problems in their daily lives by relying on past experiences, predicting potential outcomes, and using reasoning skills to evaluate the best available solutions. This study investigates the current use of AI applications in education b

The world and the business environment are constantly witnessing many economic changes that have led to the expansion of the business' volume due to mergers and the increase in an investments volume and the complexity of business and the transformation of some systems, which was reflected on the size of the risk and uncertainty which led to necessity of a presence of transparent and objective accounting information In the way that reflects the financial performance of the economic units to be available to all users of that information, therefore, The need for the existence of indicators for transparency in the disclosure of accounting information that these units adhere to. Standards & Poor's indicators, which included items

Abstract\

The value chain analysis is main tools to achieve effective and efficient cost management; it requires a depth and comprehensive understanding for all internal and external activities associated with creating value.  Supply chain as apart of value chain, that means managing it in active and efficient can achieve great results when adopting a comprehensive and integrated performance for these two chains activities. The research aims to identify possible ways to integrate the performance of value and supply chains of the sample" Kufa-cement plant" and determine the effect of this integration in enhancing customer value. The research arrival that logical and integrated analysis of value and supply chains helps

The aim of the research is to identify both the re-engineering of management processes and the strategic decision-making process in the research community and determine the nature of the correlation between the two variables and know the relationship between them to achieve the research goal. The researcher used a descriptive and analytical method. The research community consists of a group of professors and staff of the College of Education affiliated to the University of Mustansiriya in Baghdad, which their number were (45),  the researcher has distributed the forms to all members of the sample,  only (3) forms were excluded for invalidity and thus the number of forms approved in the analysis were (42) forms. The rese

The behavior and shear strength of full-scale (T-section) reinforced concrete deep beams, designed according to the strut-and-tie approach of ACI Code-19 specifications, with various large web openings were investigated in this paper. A total of 7 deep beam specimens with identical shear span-to-depth ratios have been tested under mid-span concentrated load applied monotonically until beam failure. The main variables studied were the effects of width and depth of the web openings on deep beam performance. Experimental data results were calibrated with the strut-and-tie approach, adopted by ACI 318-19 code for the design of deep beams. The provided strut-and-tie design model in ACI 318-19 code provision was assessed and found to be u

Background: Oil refinery workers are continuously exposed to numerous hazardous materials. Petroleum contains the heavy metals as a natural constituent or as additives. These metals induce the production of ROS which associated with an oxidative damage to DNA, proteins, and lipids. This study was conducted to assess the salivary levels of heavy metals, salivary oxidative status, oral immunological activity (salivary sIgA) and assessment of the oral findings among the workers of Al-Daura oil refinery in Baghdad city. Subjects, Materials and Methods: This study was done in Al-Daura oil refinery; samples consist of 60 workers involved in refinery processes (study group) and 20 non-workers (control group). Oral examination and saliva collection