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Suggested Model for activating the roleof the regulators for the auditing professionin achieving quality audit: دراسة تطبيقية في الشركة العامة للصناعات النسيجية- واسط
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The modern business environment Witness tremendous.These developments result from globalization of markets and economic and technological openness. Those developments resulting a heightened competition between economic units and higher the costs of their products and lower their functional characteristics. They do not take into account the response to the requirements of customers. This matter commit it to search for scientific methods to help it to cope with the happening changes and improve its competitive position, The current study acquired its importance by providing significance through by applicable integrated framework to reduce the costs of products. This reduction should be without compromising their quality by using the integration between Target Costing and Value Engineering with support Quality Function Deployment. Techniques of Target Costing and Value Engineering consider the most suitable formula for the management of costs and pricing of products and addition to increasing the capacity of economic units on the competition.

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Publication Date
Mon Jan 01 2018
Journal Name
المجلة العلمية للبحوث التجارية في كلية التجارة جامعة جنوب الوادي في جمهورية مصر العربية
استعمال نظام محاسبة العميل كأحد اساليب المحاسبة الادارية الحديثة لتحقيق الميزة التنافسية بحث تطبيقي في عينة من المصارف العراقية
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Publication Date
Sat Dec 15 2018
Journal Name
كلية التربية الاساسية
تقويم الكفاءة الادارية لأعضاء اللجان المشرفة على التطبيقات التدريسية في كليات التربية بجامعة بغداد من وجهة نظر التدريسيين المشرفين عليها
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هدف البحث إلى معرفة تقويم الكفاءة الادارية لأعضاء اللجان المشرفة على التطبيقات التدريسية في كليات التربية بجامعة بغداد من وجهة نظر التدريسيين المشرفين عليها. اعتمد البحث المنهج الوصفي التحليلي. وتكون مجتمع البحث من (162) مشرفاً على التطبيقات التدريسية من كليات التربية/ جامعة بغداد، واختيرت عينة البحث بالطريقة العشوائية البسيطة، وبلغ عدد أفراد العينة (120) مشرفاً من الكليات آنفة الذكر. وتم بناء استبانة تضمنت (35)

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Publication Date
Mon Oct 17 2022
Journal Name
Journal Of The Faculty Of Medicine Baghdad
Prevalence of anemia and its risk factors among supplemented and non-supplemented pregnant women in Sulaimani city Kurdistan-Iraq
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Background: Anemia is a serious global public health problem that particularly affects pregnant women.

Objectives: The objectives of the study were to find out the prevalence of anemia and its associated risk factors among supplemented and non-supplemented pregnant women.  

Cases and methods: Six hundred and forty-one blood samples were collected through simple random sampling from pregnant women and controls. The collected data from the participants included age, education, residence, and obstetrical related factors, and blood samples were taken for blood tests.

Results: One hundred and sixty-four (74.2%) and 73 (34.9%) of non-supplemented and supp

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Publication Date
Sun Nov 21 2021
Journal Name
Journal Of The Faculty Of Medicine Baghdad
Determination of benzo (a) pyrene in Iraqi Chicken, doner kebab and fish samples cooked with charcoal or gas fire
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Background: Polycyclic aromatic hydrocarbons (PAHs) have been found in protein-rich food products where they are generated during certain food processing procedures. Benzo[a]pyrene (B(a)P) is a member of a class of PAHs in which the molecular structure includes two or more fused aromatic rings with adjacent rings sharing two or more carbon atoms with the formula C20H12. Dietary intake of these compounds via a formation of B(a)P on processing or cooking lead to metastasis of tumors at several sites, particularly in the upper gastrointestinal tract.
Objective: We aimed to determinate B(a)P in charcoal and gas broiled chicken, doner kebab and fish meats taken from some restaurants in Baghdad.
Methods: Pro

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Publication Date
Sun May 10 2020
Journal Name
Baghdad Science Journal
Prevalence of Quinolones Resistance Proteins Encoding Genes (qnr genes) and Co-Resistance with β-lactams among Klebsiella pneumoniae Isolates from Iraqi Patients
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This study investigated the prevalence of quinolones resistance proteins encoding genes (qnr genes) and co-resistance for fluoroquinolones and β-lactams among clinical isolates of Klebsiella pneumoniae.  Out of 150 clinical samples, 50 isolates of K. pneumoniae were identified according to morphological and biochemical properties. These isolates were collected from different clinical samples, including 15 (30%) urine, 12 (24%) blood, 9 (18%) sputum, 9 (18%) wound, and 5 (10%) burn. The minimum inhibitory concentrations (MICs) assay revealed that 15 (30%) of isolates were resistant to ciprofloxacin (≥4µg/ml), 11 (22%) of isolates were resistant to levofloxacin (≥8 µg/ml), 21 (42%) of isolates were re

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Publication Date
Sun Jan 03 2016
Journal Name
Journal Of The Faculty Of Medicine Baghdad
MicroRNAs (20a, 146a, 155, and 145) expressions in a sample of Iraqi patients with multiple sclerosis
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Background: Multiple sclerosis is a devastating central nervous system autoimmune disorder that is characterized by a series of inflammations, demyelinations, and neurodegenerations that affect the brain and spinal cord. The epigenetic studies specially micro Ribonucleic acid expression represent an important field of researches that probably uncover the obscurities behind the multiple sclerosis pathogenesis.
Objectives: to study the expression of micro Ribonucleic acids (20a, 146a, 155, and 145) in multiple sclerosis patients by the use of real time polymerase chain reaction.
Patients and Methods: A case-control study was performed using real time polymerase chain reaction technique to measure the relative expression of micro Ribo

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Publication Date
Wed Jan 02 2019
Journal Name
Journal Of The College Of Languages (jcl)
A Discourse Taxonomy of Language Cliched Units in English and Russian: Дискурсивная таксономия языковых клишированных единиц в английском и русском языках
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 The paper exposes a discourse taxonomy of language clichéd units in English and Russian, and presents some definitions of what is a cliché as being a semioticform of perceiving language and discourse. Also, it deals with language clichés as being units of structure reflecting a scheme of stereotypical situations of dialogue, whether among individuals of one culture, or in relation to cross-cultural communication. The paper proposes a taxonomy of units in language clichés in English and Russian by tackling clichés of daily use, such as professional, cultural, artistic, and scientific clichés.

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Publication Date
Mon Oct 01 2012
Journal Name
Journal Of The Faculty Of Medicine Baghdad
Validity and reliability of CDAI in comparison to DAS28 in Iraqi patients with active rheumatoid arthritis
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Background: Rheumatoid arthritis (RA) disease activity plays a central role in causing disability both directly and via indirect effects mediated through joint damage. Evaluation of RA disease activity is therefore important to predict the outcome and effectiveness of therapeutic interventions during follow-up. Clinical disease activity index (CDAI) is new simple tool for measurement of disease activity.
Objectives: To assess validity and reliability of CDAI in comparison to disease activity score-28 joints (DAS28) in Iraqi patients with active RA.
Patients and Methods: Sixty nine Iraqi RA patients were included in this study. All patients were fulfilling the ACR classification criteria and active. Full history was taken and comple

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Publication Date
Mon Jun 01 2020
Journal Name
Journal Of The College Of Languages (jcl)
OUTDATED VOCABULARY in A. I. HERZEN's NOVEL " who is to BLAME?": УСТАРЕВШАЯ ЛЕКСИКА В РОМАНЕ А. И. ГЕРЦЕНА «КТО ВИНОВАТ?»
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The article considers the main reason for A. I. Herzen's address to obsolete words, which is their ability to acquire a stylistic coloring in the context of speech, as well as the possibility of combining, in some cases, with neutral lexemes of various functional styles. A certain stylistic effect of such characteristics of this type of vocabulary is represented, as a result of which their stylistic coloring in syntagmatic terms does not coincide with stylistic coloring in terms of paradigmatics, that is, in speech they have a completely stylistic meaning. Attention is focused on the role of outdated vocabulary, which consists in the fact that they serve to implement such features of the artistic style as imagery, emotionality, and their

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Publication Date
Mon Oct 28 2019
Journal Name
Journal Of Legal Sciences
تعليق على قرار المحكمة الاتحادية العليا المرقم 63 /اتحادية/ 4102 الصادر في 4102/3/42 المتعلق بإلغاء بعض الرواتب التقاعدية
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سبق وان اقام وكيل المدعي (النائبة في مجلس النواب ح. س. م) الدعوى ً 4102/6/01 في 4102/اتحادية/63المرقمة امام المحكمة الاتحادية العليا طالبا ) لسنة 9 من قانون التقاعد الموحد رقم ( 0 )63) و(61الحكم بالغاء المادتين ( وذلك لمخالفتها لاحكام الدستور، حيث ان مجلس النواب تجاوز 4102 ل 30اختصاصاته الواردة في المادة ( : من الدستور المتمثة بتشريع القوانين ً /اولا ومن ثم كان يتوجب عدم اجراء ،) رفع من الحكومة (مجلس النواب ُ الاتحادية التي ت أي ت

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