The article deals with glutton-discursive aphorisms, maxims, sentations, paremias (proverbs and sayings) of different peoples, which reflect their character traits and aspects of life in the family, collective, society, everyday realities, which indicates the close connection of paremias with the language en vironment. Attention is focused on the parodies used in 73% of cases and nominating personality characteristics using the socio-cultural code of arabophones. It is proved that this vocabulary as the national socio-cultural code of arabophones are used to increase the capacity of the statement, and express the emotional and aesthetic positions of a person

The aim of the research is to identify the international accounting standards and accounting standards for Islamic banks, and to analyze the most important problems in the application of Islamic accounting standards, as well as to analyze some of the principles and methods used in the application of accounting standards in Islamic banks. The research was built on three hypotheses, the first being (there is a tangible impact on the application of international accounting standards for banks’ management of liquidity, achieving profits, maintaining property rights and fulfilling their obligations), and the second (the bank facing obstacles using Islamic accounting standards, as it is expected that when using Islamic accounting standar

Generally, the academic facilities necessitate specific criteria to be under the regional standards such as creative leaders, and a positive climates that induce to create an organizational culture within the academic institution. Consequently, these variables promote to improve the educational and administrative performance pursuing to achieve the general objectives. Thus, the current research aims to explore the level of privileged organizational culture among Baghdad University Colleges, explore the administrative creativity of deans and their assistants in addition to identify the relationship between them. The researchers prepared two instruments which were distributed among (70) individual of the targeted sample to collect the requ

Background: Laparoscopic cholecystectomy has many difficulties which include port Insertion, Dissectionof the Calot’s Triangle , Grasping of the Gallbladder , Wall thickness, Adhesion and extraction of theGallbladder. Aim of the Study: To predict how difficult cholecystectomy will be from assessing the patientpreoperatively which, in turn, help in decreasing the risks on the patients and preventing post-operativecomplications. Patients and Methods: A prospective study conducted in the department of General Surgeryat Al-Ramadi Teaching Hospital for the period of nine months from 15th of May 2018 till the 15th of February2019. It included 60 patients, all of them were undergone laparoscopic cholecystectomy for Gallstone. Patientswit

This study aimed at an analytical comparison of the Internal Auditing Standards issued by the Institute of Internal Auditors (IIA) and the Guidance Manual for Audit Units issued by the Federal Audit Bureau to show the compatibility and differences between them and the possibility of applying the IIA standards to economic units in Iraq. The guideline was generally not covered by all the internal audit units. There is a lack of keeping pace with changes in internal auditing at the international level and there is a need to strengthen the Guideline on Internal Auditing Standards II A), which is characterized by the preparation of an internal document containing the objectives, powers and responsibilities of the internal audit work as well a

The research aimed at identifying the relationship between motivation and self–confidence on the performing routines in the parallel bar. The researchers used the descriptive method on (480) thirds year college of physical education and sport sciences/ university of Baghdad students. The data was collected and treated using proper statistical operations to conclude that there is a high correlation relationship between motivation and self-confidence with routine performance on parallel bars. In addition to that, the researchers concluded that third-year students have high motivation and self – confidence and there is a positive relationship between motivation, self-confidence, and routine performance on parallel bars.

Chronic liver disease (CLD) can potentially cause disruptions in the normal functioning of various endocrine organs responsible for producing hormones. As a result, individuals suffering from CLD may experience fluctuations or imbalances in the levels of certain hormones within their bodies. As well as they frequently have suppressed immune systems making them more vulnerable to parasite infections. The primary objective of this study was to investigate the association between Toxoplasma gondii infections and liver function by analyzing the interplay between these parasites and hormones. This study was conducted in Baghdad, Iraq from December 2021 to May 2022. One hundred and twenty male patients with Chronic liver disease (CLD) (ag