The study aims to examine the estimation of a sample of Palestinian University students in Gaza governorate to the contribution of teaching human sciences in their political education. It further aims to reveal whether there are statistically significant differences at a significance level (α≤ 0.05) between the averages of the sample. Such differences might be attributed to the following variables: sex, residential area, specialization. To achieve this, the researcher used the descriptive approach by applying a tool of (50) items on (618) randomly chosen male and female students from the largest Palestinian universities in the governorates of Gaza. Results have shown that: the overall degree of estimation to the contribution of teachi

The study aims to verify the independence of auditors working in companies and offices of the Iraqi audit, and measure the level of accounting conservatism in the financial statements of banks and insurance companies listed on the Iraq Stock Exchange, as well as a statement after the independence of the auditor on accounting conservatism in the financial statements of banks and insurance companies listed on the market Iraq Stock Exchange, as it has been measuring the independence of the auditor using the survey form was auditors working in the Iraqi audit firms were measured the level of accounting conservatism for companies sample using a form( Basu) was a statement after variables through the use of statistical models in a mann

Abstracts:

The Central Bank is the backbone of the banking system as a whole, and in order to maintain the banking system, one of the most important functions that the Central Bank performs is the function of supervising and controlling banks, with several tools and methods, and one of the most important of these tools is its creation of the function of a compliance observer, which obligated commercial banks to appoint a person in A bank that performs this function according to certain conditions and granting it some powers that would build a sound and compliant banking system. The function of the compliance observer is to follow up on the bank’s compliance with the instructions and decisions issued by

     Vitamin D3 deficiency is regarded as a public health issue in Iraq, particularly during the winter. Sun exposure is the main source of vitamin D3, where the surface ultraviolet (UV) radiation plays an important role in human health. The amount of time that must be spent in the sun each day was determined for the amount of exposed skin, for all skin types, with and without sunscreen under clear sky conditions in the city of Baghdad (Long 44.375, Lat 33.375). UV index data was obtained by TEMIS satellite during the year 2021. From data analysis, we found that most days during the year were within the high level of ultraviolet radiation values ​​in the city of Baghdad, and most of them were during the summer, where the person n

Statistical methods and statistical decisions making were used to arrange and analyze the primary data to get norms which are used with Geographic Information Systems (GIS) and spatial analysis programs to identify the animals production and poultry units in strategic nutrition channels, also the priorities of food insecurity through the local production and import when there is no capacity for production. The poultry production is one of the most important commodities that satisfy human body protein requirements, also the most important criteria to measure the development and prosperity of nations. The poultry fields of Babylon Governorate are located in Abi Ghareg and Al_Kifil centers according to many criteria or factors such as the popu

A total of 116 males with primary infertility and 32 fertile males (normozoospermia;
NOR) were studied to evaluate parameters of seminal fluid analysis. Based on WHO criteria
of 2010 for general seminal fluid analysis, the patients were distributed into three groups: 32
azoospermic (AZO), 40 oligozoospermic (OLI) and 44 asthenozoospermic (AST) patients.
AZO and OLI patients and NOR shared an approximated mean of seminal fluid volume (2.25,
2.75 and 2.50 ml, respectively), while it was significantly increased (3.58 ml) in AST patients.
In NOR men, the spermatozoa concentration was 65.13 x 10
6
spermatozoa/ml, while it was
significantly decreased in AST (51.42 x 10
6
spermatozoa/ml) and OLI (5.58 x 10

 Calculations and predication a theoretical formulas for the electron drift velocity in a gas medium are achieved to deduced the electron distribution function for different gas concentrations. The calculations are achieved by using the numerical solution for  Boltzmann transport equation in two term approximation, using the NOMAD  program for the drift velocity in a gas medium. It's necessary to note that the solution is essentially depending upon the elastic and inelastic collision cross section. In order to fixe a good accuracy for the using cross section it's necessary to calculate the electron distribution function and therefore study their behavior. Results about the electron drift velocity show that a decreasing pro

The environment and the placesthat prince Faisal Bin AL-Husein influenced his childhood ,
behaviourand future . his expereence in his early life in leading the battles and
arabRevoluionenriched him . inspite of his short periedand harsh experience of leadersmp.
he gained an experienencein ruling iraqadter 1921 . The Syrian experiencetaught him how to
deal with the strong and establish the government as he beliered in the slogan: independence
is taken not given. He established the consititution and the election . he made a solid
basefeconomy of in his time, Iraq , Iraq be came the country number ( 53) as an
independency country on the third of November 1932 . he died peacefuliy after Iraq's
indepence.