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Kernel estimation of returns of retirement funds of employers based on monetary earnings (subscriptions and compensation) via regression discontinuity in Iraq
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Regression Discontinuity (RD) means a study that exposes a definite group to the effect of a treatment. The uniqueness of this design lies in classifying the study population into two groups based on a specific threshold limit or regression point, and this point is determined in advance according to the terms of the study and its requirements. Thus , thinking was focused on finding a solution to the issue of workers retirement and trying to propose a scenario to attract the idea of granting an end-of-service reward to fill the gap ( discontinuity point) if it had not been granted. The regression discontinuity method has been used to study and to estimate the effect of the end -service reward on the cutoff of insured workers as well as the increase in revenues resulting from that. The research has showed that this reward has a clear effect on increasing revenues due to the regularity of workers in their work and their work continuity . It has also found that using Local Linear Smother (LLS) by using three models of bandwidth selection. Its results after the analysis in the Regression program have been as follows: The CCT (Calonico, Cattaneo & Titiunik) beamwidth gives the best performance followed by the local linear regression using the LK (Lembens and kalyanman) beamwidth. The real data has been used in sample size 71 represented in compensation as a variable of effectiveness (illustrative) X and the revenue as a result or an approved variable Y, while the results of the traditional OLS estimation method have not been good enough.

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Publication Date
Tue Dec 20 2016
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Development Accounting Rule disclosure by accounting policies in the light of Islamic and electronic banking Activities (Proposal pattern): Proposal pattern
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the bank sect for any country  is very important  because  its represent a major  nerve   to feed a verity economic and finance activities .development any state measure by development  banking  sets and its represent  important  factor to investors attract . and because  important  of this subject ,teen accounting rule is a specialized for it .its related by  Disclosures in the Financial Statements Of Banks and The Similar Institutions, its accredit  by auditing and accounting standard  consul in republic of Iraq.in date 10/28/1998.                      &

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Publication Date
Mon Mar 08 2021
Journal Name
Baghdad Science Journal
The Study of properties structure and some optical properties forcopper Oxid (CuO) Thin film prepared by thermal evaporation in Vacume
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in this paper copper oxide (cuO thin films were prepared by the method of vacum thermal evaporation a pressure.

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Publication Date
Wed Aug 11 2021
Journal Name
Neuroquantology
Measuring the Pollution Level with Uranium and Radon in the Soil of Some Areas Inside Baghdad University Campus-AL-Jadiriyah
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In present study, the technique was used, including nuclear track detector type (CR-39), for appreciative concentrations uranium and radon in soil samples from Baghdad University Campus-AL-Jadiriyah utilizing a prolonged -term with a solid-state nuclear path sensor, a technique for charged particles has been developed., the radon concentrations, effective dose rate and uranium concentrations have measured in soil samples. Eight various venues from soil Baghdad University Campus have appointed. The results indicated variant values about uranium and radon concentrations, the average value for radon gas, effective dose rate and uranium concentrations was found to be 281.59 Bq/cm3, 7.09 mSv/y and 0.01 Bq/mm-2 respectively. All results a

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Publication Date
Wed Aug 31 2022
Journal Name
F1000research
Inflammatory markers in patients who presented with acute coronary syndrome and history of COVID-19 infection: a cross-sectional study
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Background: During the COVID-19 outbreak, the number of patients who have developed acute coronary syndromes (ACS) has soared rapidly, cardiovascular disease and mortality are influenced by the elevated inflammatory biomarkers. The aim of this study is to compare inflammatory markers between patients with ACS who hadn’t previously had COVID-19 and those who’d be infected within the preceding three months; as well as, evaluating the effect of statins on inflammatory biomarkers.

Methods: This is a comparative cross-sectional study of 42 patients who presented with ACS and had previously had COVID-19 and 48 patient who had never had CO

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Publication Date
Wed Mar 18 2020
Journal Name
Baghdad Science Journal
Spectrophotometric and Reverse Flow Injection Method Determination of Nitrazepam in Pharmaceuticals Using O-Coumaric Acid as a New Chromogenic Reagent
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            A spectrophotometric- reverse flow injection analysis (rFIA) method has been proposed for the   determination of Nitrazepam (NIT) in pure and pharmaceutical preparations. The method is based upon the coupling reaction of NIT with a new reagent O-Coumaric acid (OCA) in the presence of sodium periodate in an aqueous solution. The blue color product was measured at 632 nm. The variation (chemical and physical parameters) related with reverse flow system were estimated. The linearity was over the range 15 - 450 µg/mL of NIT with detection limits and limit of quantification of 3.425 and 11.417 µg mL-1 NIT,respectively. The sample throughput of 28 samples

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Publication Date
Thu Aug 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
EVALUTION OF OCCUPATIONAL HEALTH AND SAFETY SYSTEM ACCORDING TO ISO 45001 : 2018 Applied Research IN BAGHDAD COMPANY FOR SOFT DRINKS
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Represent a topic occupational safety and health management is one of the priorities of the loading organization in the business environment ,and one of the requirement for the success and its impact on the productivity of workers and their performance in an appropriate working environment .The international responses to the problems that accompany the technological and industrial development of the business environment are the issuance of ISO 45001:2018 aimed at providing an appropriate framework for controlling risks , reducing injuries and work accidents and improving work performance ,after realizing the environmental relationship between safe and sound work with competition .The search’s issue is represented with the exist

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Publication Date
Sun Apr 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
Business Risk Assessment Using Client Strategy Analysis Approach in order to Increase the Efficiency and Effectiveness of the Audit Process
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Abstract

This study aimed to identify the business risks using the approach of the client strategy analysis in order to improve the efficiency and effectiveness of the audit process. A study of business risks and their impact on the efficiency and effectiveness of the audit process has been performed to establish a cognitive framework of the main objective of this study, in which the descriptive analytical method has been adopted. A survey questionnaire has been developed and distributed to the targeted group of audit firms which have profession license from the Auditors Association in the Gaza Strip (63 offices). A hundred questionnaires have been distributed to the study sample of which, a total of 84 where answered and

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Publication Date
Sat Mar 30 2013
Journal Name
Mathematical Problems In Engineering
CFD analysis of Heat transfer and friction factor characteristics in a circular tube fitted with Quadrant-cut twisted tape inserts
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Publication Date
Tue Oct 10 2017
Journal Name
مجلة كلية التربية الاساسية/الجامعة المستنصرية
Detection of some major elements and protein in Fusarium wilt disease infected tomato(Lycopersicon esculentum) treated with Arbuscular mycorrhizal fungi
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Abstract The present study was Conducted to evaluate the effect of amixture of three species of arbuscular mycorrhizal fungi ( Glomus etunicatum , G. leptotichum and Rhizophagus intraradices ) in Influence on the percentage of the components of NPK and protein of tomato leaves and roots infected with Fusarium oxysporum f.sp. Lycopersici wich cause Fusarial wilt disease , planted for 8 weeks in the presence of the organic matter ( peatmose) , using pot cultures in aplastic green house , Results indicated significant increase in the percentage of the elements of NK and protein of tomato leaves and roots In the control treatment (C), While the percentage of the element P was after infection with the pathogen 4 weaks after mycorrhiza

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Publication Date
Mon Dec 07 2020
Journal Name
Iranian Journal Of Parasitology
Serum levels of il-12 and il-23 in breast cancer patients infected with toxoplasma gondii: A case-control study
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