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تأثير اخلاقيات الاعمال في فاعلية تقارير محاسبة المسؤولية في ظل تباين ثقافة الوحدة الاقتصادية:دراسة استطلاعية على عينة من المحاسبين في الشركات الصناعية العراقية
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هدف البحث الى التعرف على العلاقة والاثر بين متغيرات البحث والمتمثلة بأخلاقيات الاعمال بمثابة متغير مستقل بأبعاده ( فريق العمل ، المسؤولية ، السرية ، القواعد والاجراءات الوظيفية ) ومحاسبة المسؤولية بمثابة متغير تابع، ومتغير وسيط هو الثقافة ، تمثل مجتمع البحث بمجموعة من الشركات الصناعية العراقية وتم اخذ عينة قصدية من محاسبي تلك الشركات بلغ عددهم (60) محاسبا حيث تم توزيع الاستبانة عليهم كأداة للبحث وتم تحليلها باستخدام البرنامج الاحصائي(SPSS)، وتم التوصل الى مجموعة من النتائج والتي ابرزها : وجود علاقة ارتباط وتأثير موجبتان ومعنويتان

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Publication Date
Wed Jan 29 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The impact of operational risks in electronic banking In the light of the principles of Basel (II): An Empirical Study in some Iraqi banks
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Banks represents financial institutions that influence the economy of any country and their evolution and development is the need to seek all states , communities, maintain and control a guarantee of the beneficiaries investors and to promote confidence, so the specialized organizations trying to set principles and rules must be adhered to and are Basel (II) of the necessary effects to be introduced and work on their application.  Banks exposed by various risks one of them operational risks that have multiple effects on the activity of the institution itself, as well as the national economy, so this study was to find out what those effects and to find solutions and appropriate proposals to avoid Iraqi banks from the effects of risk,

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Publication Date
Tue Oct 01 2013
Journal Name
Journal Of Economics And Administrative Sciences
The impact of Innovation in offering the banking services in achieving competitive advantage for banks ( An applied study in the Iraqi private Banks )
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     This research aims at recognizing the concept of Innovation in offering the banking services as well as the concept and dimensions of competitive advantage . And to identify and analyze the relationship ( correlation and impact ) between the concept of Innovation in  offering the banking services and the dimensions of the competitive advantage under discussion . The research includes all Iraqi private banks in Baghdad city only of the (20) banks . The researcher adopted , in this study , a random sample of the distribution of the questionnaire to members of the research sample are managers , customers and employees in these banks , and were distributed ( 115 ) form  questionnaire , ( 97 ) form w

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Publication Date
Sun Mar 01 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Effectiveness of Quantitative Instruments in Controlling Money Supply: An Applied Research in the Central Bank of Iraq
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This research deals with the role of quantitative (indirect) tools of monetary policy that used by the Central Bank of Iraq in order to control and manage the size of the money supply that intermediate goal through which monetary policy is able to achieve its final goals, foremost among which is to reduce inflation and raise the value of the local currency in front of foreign currency rates. The research is based on a major hypothesis stating that quantitative tools have a direct and strong influence on the money supply, especially under the circumstances of the shift towards a market economy. There has been a branching relationship with this statistically significant relationship between the money supply and the quantitative tools used

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Publication Date
Mon Feb 15 2021
Journal Name
Iraqi National Journal Of Nursing Specialties
Effectiveness of Health Educational Program on Nurses' Practices toward Chemotherapy-Induced Peripheral Neuropathy for Children at Hematology Center in Baghdad City
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Objectives: the study aims to assess nurses' practices toward chemotherapy-induced peripheral neuropathy (CIPN) for children at the hematology center, and to determine the effectiveness of the health education program on nurses' practices toward CIPN, and to find out the relationships between the effectiveness of Health education program and demographic characteristics of nurses.

Methodology: Use quasi-experimental design in the study (a design that divides the sample into two groups, a study group and a control group, with data collection in three stages). This study was conducted at a hematology center in Baghdad city for the period (from December 16th, 2019 to 8th May 202

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Publication Date
Wed Aug 30 2023
Journal Name
Baghdad Science Journal
Post COVID-19 Effect on Medical Staff and Doctors' Productivity Analysed by Machine Learning
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The COVID-19 pandemic has profoundly affected the healthcare sector and the productivity of medical staff and doctors. This study employs machine learning to analyze the post-COVID-19 impact on the productivity of medical staff and doctors across various specialties. A cross-sectional study was conducted on 960 participants from different specialties between June 1, 2022, and April 5, 2023. The study collected demographic data, including age, gender, and socioeconomic status, as well as information on participants' sleeping habits and any COVID-19 complications they experienced. The findings indicate a significant decline in the productivity of medical staff and doctors, with an average reduction of 23% during the post-COVID-19 period. T

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Publication Date
Sat Oct 01 2022
Journal Name
Baghdad Science Journal
The Effect of Combination Ovariectomy and D-galactose Administration on Alzheimer's Animal Model
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Background and purpose: Animal model helps researchers to evaluate new treatment plan for human and understand pathological mechanism involved in a development of disease. The use of rats as an animal model for Alzheimer's research has become a favorite among researchers. Rats are capable in mimicking Alzheimer disease due to their intelligence and quick adaptation to nature. At present there are several methods that can be used to induce Alzheimer's animals, but each method has advantages and disadvantages. We need to learn other methods that can provide many advantages and few disadvantages. The Amyloid-beta 42 (Aβ-42) and Reactive Oxygen Species (ROS) are thought to play an important role in the pathology of Alzheimer’s disease. Th

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Publication Date
Sun Apr 08 2018
Journal Name
Al-khwarizmi Engineering Journal
Study the Effect of Welding Heat Input on the Microstructure, Hardness, and Impact Toughness of AISI 1015 Steel
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In the present study, MIG welding is carried out on low carbon steel type (AISI 1015) by using electrode ER308L of 1.5mm diameter with direct current straight polarity (DCSP). The joint geometry is of a single V-butt joint with one pass welding stroke for different plate thicknesses of 6, 8, and 10 mm. In welding experiments, AISI 1015 plates with dimensions of 200×100mm and edge angle of 60o from both sides are utilized. In this work, three main parameters related to MIG welding process are investigated, which are welding current, welding speed, heat input and plate thickness, and to achieve that three groups of plates are employed each one consists of three plates. The results indicate that increasing the weld heat input (t

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Publication Date
Fri Nov 25 2022
Journal Name
Baghdad Science Journal
Evaluating the Activity of Ultrasound on Biofilm Formation by Acinetobacter baumannii isolated from clinical Specimens
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Acinetobacter baumannii received attention for its multi-drug resistant associated with many severe infections and outbreaks in clinical environment. The aims of the study are to investigate the antibiotic susceptibility profile of clinically isolated A. baumannii, biofilm production, and the efficiency of Low Frequency Ultrasound (LFU) and honey to attenuate biofilm production. A total of 100 samples were taken from different sources from Baghdad hospitals. The susceptibility patterns revealed the percentage of pan drug resistant (PDR) isolates were 1.5 %, 72.7 % were extended drug resistant (XDR), 16.7 % were multidrug resistant (MDR), and 9.1 % were non MDR and sensitive to most antibiotics used. The ability to form

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Publication Date
Tue Oct 08 2002
Journal Name
Iraqi Journal Of Laser
Cross-focusing Effect of Two Intense Laser Beams on Electron Plasma Wave Excitation
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This paper presents the effect of relativistic and ponderomotive nonlinearity on cross-focusing of two intense laser beams in a collisionless and unmagnetized plasma. It should be noted here that while considering the self-focusing due to relativistic electron mass variation, the electron ponderomotive density depression in the channel may also be important. Therefore/these two nonlinearties may simultaneously affect the self-focusing process. These nonlinearities depend not only on the intensity of one laser but also on the second laser. Therefore, one laser beam affects the dynamics of the second beam and hence the process of cross-focusing takes place. The electric field amplitude of the excited electron plasma wave (EPW) has been cal

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Publication Date
Thu Oct 01 2015
Journal Name
Journal Of Educational And Psychological Researches
Early marriage for the minors: a phenomenon of family violence against children
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It is certain that marriage has the favor of the continuity of human kind since the Prophet Adam till now. But this important event is threatened by some justifications which lead to its delay or abandonment. In the West, sexual relations, illegal friendships, and disrespect of marriage sacredness lead to this delay. While the reasons behind the delay of marriage in the Arab world refer to high dowries, women go out to work, and the religious and scientific ignorance of the need and importance of marriage. The problem also differs according to the difference between the rural and urban regions. On one hand, we find that early marriage is a necessity in the rural regions; on the other hand, the delay of marriage is a clear and nat

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