Higher education is important because it creates and develops human capital and provides qualified human cadres, which requires restructuring government spending so that an increase in funding allocated to education is brought about. During the period 1990-2020, government spending was weak on educational institutions in Iraq, which led to a decline in The role of these institutions in the economic development of the country. The highest percentage of spending on higher education of GDP was 0.47% in 2007 and the lowest was 0.01% in 2005. The number of public universities reached 35, and the number of private universities and colleges reached 64 universities and private colleges in 2020. This was accompanied by an increase in the number of students and a weakening of the absorptive capacity of public universities. Iraq is considered one of the countries most affected by the Corona virus pandemic in the Middle East, in terms of the rate of injuries and deaths, and as a result of the pandemic, education has been transformed to lectronic learning platforms. Granger causality also showed the existence of a significant causal relationship between government spending on higher education, gross domestic product, the number of graduate students, and unemployment.
Abstract
The current research aims to identify the effect of the proposed strategy in accordance with realistic mathematics on the achievement and mathematical Interrelation of third Intermediate students. Two samples were tested from the middle third grade in a school affiliated with the General Directorate of Baghdad- Rusafa, the first for the academic year (2022-2021). The experimental group is (30) students taught according to the proposed strategy, and the control group is (30) students based on the traditional method. To achieve the research objective, the researchers developed a test for achievement consisting of (30) items and a test of sports interconnection composed of (20) items. The results of the stu
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Abstract:
The research aims to achieve the basis of tax justice by making a comparison between the tax accounting process according to the application of the International Financial Reporting Standard IFRS15 and the tax accounting procedures currently used in the General Authority for Taxes to determine the annual and total tax differences, to give credibility and enhance transparency in the reports and financial statements of companies Long-term contracts when prepared in accordance with the requirements of applying the international standard IFRS15 “Revenue from Contracts with Customers”, which increases the possibility of relying on them when calculating taxes. Thus, the resea
... Show MoreThis research aims to demonstrate the impact of the going concern assumption in different accounting applications to provide a realistic look and more accurate result of activity and financial situation, as well as determining the responsibility of the Company's administration in compliance with the going concern assumption during the preparation for their financial statements, and to clarify the concept of integration between internal audit and external audit about going concern assumption, besides its importance and usefulness on the work of both of the internal auditor and the external auditor, as well as on the company under auditing process.This research purports preparing an internal audit program, including a set of auditing actio
... Show MoreVitamin K-dependent protein (VKDP) contributes to the development of lung cancer. The purpose of this research was to better understanding of the role of blood matrix Gla protein (MGP), VKDPs, Malondialdehyde (MDA), Superoxide dismutase (SOD) and Vitamin K (Vit K) in Iraqi patients with lung cancer before and after the first cycle of chemotherapy. Blood samples were collected from Al amal National Hospital for cancer treatment from October 2021 to May 2022, and a total of 80 samples were collected, divided into two groups (40 patient before taking a chemotherapy and 40 patients after taking chemotherapy), ranging in age from 20 to 45 years old. The results showed that although there were highly statistically significant differences in MD
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Densities ρ and viscosities η for several concentrations of amino acids (Serine, Cysteine and Threonine) at different temperatures (298.15, 303.15 and 308.15K) have been measured. On the basis of these data, the apparent molal volumes v , partial molal volumes at infinite dilution v , slope Sv , Gibbs free energy of activation for viscous flow of solution ∆G1,2 and Jones – Dole Bcoefficients were calculated the nature of solute-solvent and solute-solute interactions have been discussed in terms of the values of v , v , Sv and B-coefficents
This study was aimed to use plant tissue culture technique to induce callus formation of Aloe vera on MS. Medium supplied with 10 mg/l NAA and 5 mg/l BA that exhibit the best results even with subculturing. As the method of [1] 1g. dru weight of callus induced from A. vera crown and in vivo crown were extracted then injected in HPLC using the standards of Ascorbic acid (vit. C), Salysilic acid and Nicotenic acid (vit. B5) to compare with the plant extracts. Results showed high potential of increasing some secondary products using the crown callus culture of A. vera as compared with in vivo crown, Ascorbic acid was 1.829 ?g/l in in vivo crown and increased to 3.905 ?g/l crown callus culture . Salysilic acid raised from 3.54 ?g/l in in vivo c
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In this study, a factorial experiment was conducted using a Randomized Complete Block Design (RCBD) with three replicates to investigate the effects of silicon at four concentrations: 0, 2, 4, and 6 ml/L, designated as S0, S1, S2, and S3, respectively and a calcium-boron combination at three concentrations: 0, (0.5 g/L Ca-EDTA, + 10 mg/L B), and (1 g/L Ca-EDTA, + 20 mg/L B), designated as C0, C1, and C2, respectively. on the activity of antioxidant enzymes and some qualitative traits of fruits. The results indicated that the studied traits were significantly influenced by the factors. Silicon application notably increased enzyme activity, treatment S3 showed the highest activity levels for peroxidase (POD) and superoxide dismutase (SOD) rea
... Show MoreRivers Tigris and Euphrates, as well as the wetlands in southern Iraq and the Diyala River, were all included in the evaluation of earlier studies on the variety and factors impacting fish in Iraqi waters. Different studies documented different types, and the number of species recorded varied between the studies, which could be explained by the registration of some species, synonyms, differs from the registration of some species with synonymous names By mistake, as well as recording new species in times that followed some previous studies, Also, the difference in some factors, including the pollution of some waterways, leads to a difference in the existing species, so we find the presence of species that are tolerant of pollution. There are
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