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Use of the costs of environmental quality and its impact on income
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        Accompanied Activity Economic Unity some negative effects in the environment of air, water and soil pollution of difficult to measure each other for being the external costs and to be avoided such expenditures should be measured or estimated value to be disclosed environmental costs at the heart of the financial statements of economic unity to inform managers and users of the financial statements on the implications costs environmental .and impact in reducing environmental costs and increase future income and economic unit, was based on research into the inductive approach through books, letters, journals and the internet to cover the theoretical framework of the research. And to the analytical method deductive depending on the data and information available in one specialized in crude oil refining companies, a Midland Refineries Company (a public company), and the use of environmental and social internal and external quality costs through several measures and tools can measure the real environmental activities and disclosed, and develop appropriate measures to limit of them, and in line with the commensurate and consistent with the demands of stakeholders

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Publication Date
Mon Dec 05 2022
Journal Name
Baghdad Science Journal
Influence of Silver and Copper Nanoparticles on the Enzymatic Activity of Soil-Borne Microorganisms
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Influence of metal nanoparticles synthesized by microorganisms upon soil-borne microscopic fungus Aspergillus terreus K-8 was studied. It was established that the metal nanoparticles synthesized by microorganisms affect the enzymatic activity of the studied culture. Silver nanoparticles lead to a decrease in cellulase activity and completely suppress the amylase activity of the fungus, while copper nanoparticles completely inhibit the activity of both the cellulase complex and amylase. The obtained results imply that the large-scale use of silver and copper nanoparticles may disrupt biological processes in the soil and cause change in the physiological and biochemical state of soil-borne microorganisms as well.

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Publication Date
Wed Jan 08 2025
Journal Name
Journal Of Al-rafidain University College For Sciences ( Print Issn: 1681-6870 ,online Issn: 2790-2293 )
Utilizing the Error Correction Model to Investigate the Impact of Fluctuations in Bank Deposits on the Money Supply
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This paper assesses the impact of changes and fluctuations in bank deposits on the money supply in Iraq. Employing  the research constructs an Error Correction Model (ECM) using  monthly time series data from 2010 to 2015. The analysis begins with  the Phillips-Perron unit root test to ascertain the stationarity of the  time series and the Engle and Granger cointegration test to examine  the existence of a long-term relationship. Nonparametric regression functions are estimated using two methods: Smoothing Spline and M-smoothing. The results indicate that the  M-smoothing approach is the most effective, achieving the shortest adjustment period and the highest adjustment ratio for short-term disturbances, thereby facilitating a return

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Publication Date
Tue Aug 15 2023
Journal Name
Al-academy
The impact of the flipped classroom strategy on developing the communication skills in classes among art education students
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The technology and modern social communication medias have contributed to changing many of our concepts about education to a large extent; these technological advancements have created new challenges for the Instructor of course, but on the other hand it did provided him with expressive media, models and strategies that the old methods cannot fulfill, including the flipped classroom strategy, which is one of the modern technical solutions and in it's optimal use it can correct the weakness of the traditional education and can develop the communication skills as a whole among the students, in order to create a positive, active and interactive student.
The current research contained - four chapters: the first one included the methodolog

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Publication Date
Wed Dec 01 2021
Journal Name
Journal Of Physics: Conference Series
A comparison and classification of land use land cover to estimate their effect on environment: case study in Baghdad city
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Abstract<p>This study compared and classified of land use and land cover changes by using Remote Sensing (RS) and Geographic Information Systems (GIS) on two cities (Al-Saydiya city and Al-Hurriya) in Baghdad province, capital of Iraq. In this study, Landsat satellite image for 2020 were used for (Land Use/Land Cover) classification. The change in the size of the surface area of each class in the Al-Saydiya city and Al-Hurriya cities was also calculated to estimate their effect on environment. The major change identified, in the study, was in agricultural area in Al-Saydiya city compare with Al-Hurriya city in Baghdad province. The results of the research showed that the percentage of the green </p> ... Show More
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Publication Date
Sun Sep 02 2012
Journal Name
Baghdad Science Journal
Effect of Replacing Partial of Wheat Flour by Lentil Powder on Quality Properties of Laboratory Bread
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This investigation was carried out to examine the effect of replacing partial of flour by dried Lentils (Lens culinaris) to white flour in different percentages on the chemical, sensory and storage properties of the Laboratory bread. The results revealed that replacing 0% than wheat flour by lentil powder (1) control was high significan than the replacing 25 and 35% than wheat flour by lentil powder ( 4 and 5) in flavor and chewiness . The results of sensory evaluation showed that replacing 4 were high significan different than that of replacing 1 in external layer colour. Other replacing percentages, however, did not show significant differences of in comparison with control . In regards with chemical analysis of Iron and copper, i

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Publication Date
Sun Jun 01 2014
Journal Name
Baghdad Science Journal
Preparation of superposed thin film (CdTe)1-xSex / ZnS and Studying the Effect of Concentration on Some its Electrical Properties.
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Preparation of superposed thin film (CdTe)1-xSex / ZnS) with concentration of (x= 0.1, 0.3, 0.5) at a temperature of substrate (Ts= 80 0C) by using Thermal Vacuum Evaporation System. The measurement of X-ray diffraction shows that the compounds CdTe, ZnS, (CdTe)1-xSex and (CdTe)1-xSex / ZnS have a polycrystalline structure, the C-V characteristic shows that the capacitance degrease by increasing the concentration (x) in reverse bias, while the I-V characteristic shows the current dark (Id) increase in forward and reverse bias by increasing (x) and the photocurrent (Iph) increase in reverse bias by increasing the concentration (x), the values of photocurrent are greater than from the values of the dark current for all concentrations

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Publication Date
Wed Aug 10 2022
Journal Name
Journal Of Positive School Psychology
The Need And Its Significance In The Novelist Discourse Of Naguib
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This study is at the heart of the pragmatic theory, as this research seeks to highlight the concept of necessity, and what the researchers have tended to do is that the development that has acquired integrated pragmatics is only for the development of the subject of necessity, as it is one of the contents of the saying, and this is what made Decroux define it as the semantic element that Concerning the saying, as for Grace; He paid great attention to the conversational imperative, and understood the requirement by clues or suggestions, as it is an element known for its absence and presence in the linguistic structures included in the text when reading or when understanding. This study has paved the way for clarifying the concept of necessi

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Publication Date
Fri Jan 01 2021
Journal Name
Bionatura
STUDY THE TIGRIS RIVER IN SOUTH OF BAGHDAD CITY AND MAY USE IT AS IRRIGATION WATER
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Scopus (1)
Scopus
Publication Date
Mon Feb 14 2022
Journal Name
Journal Of Educational And Psychological Researches
An Investigation of the Relationship between Writing Achievement and Writing Strategy Use by Secondary School Students
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Basically, this study aims to identify the extent to which Iraqi secondary school students use writing strategies and how proficiency level and students gender could affect writing strategy use. The study also examines the relationship between writing achievement and writing strategy use among Iraqi secondary school students. For this purpose, 140 Iraqi secondary school students were selected randomly from six different schools. Petric and Czarl’s questionnaire (2003) was adopted in the study as an instrument to collect the needed data. A software of SPSS used to analyze the collected data. The findings revealed that secondary school students appeared as low users of writing strategies; low proficient students do not show a sta

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Publication Date
Tue Mar 28 2017
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Prescribing Pattern and Rational use of Drugs in Maysan Governorate, Iraq
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This study was designed to investing the drug prescribing pattern which is the important point in the rational or irrational use of drugs among patients dispensing their prescriptions from the private pharmacies in Maysan governorate, Iraq for a period of 1 month. The data collected from prescriptions were calculated and analyzed according to the WHO prescribing guidelines. The data showed that the mean of drugs included in single prescription was 3.4, and 12% of prescribed drugs were written as generic names; moreover, the percentage of antibiotics, corticosteroids and anxiolytics were 33.3%, 11.4% and 23.8% respectively. Those results indicate the irrational use of drugs when compared with the world health organization standard values

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