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يعتبر الدور الرقابي من الأدوار المهمة التي يقوم بها البنك المركزي في تحقيق الاستقرار المالي والإشراف على نشاط المصرف وتحقيق النموّ الاقتصادي للحفاظ على نظام مالي ومصرفي مستقر. تأتي أهميّة الدراسة من دور الرقابة المصرفية والإشراف على نشاط المصارف العراقية والحفاظ على الاستقرار المالي والحد من المخاطر التي تواجهها المصارف وبيان أنواع الرقابة المصرفية والجهات الرقابية الداخلية والخارجية للقطاع المصرفي من أجل تحسين أداء المصارف. ومن أهمّ النتائج التي توصل إليها البحث، يتولى البنك المركزي العراقي مراقبة النظام المصرفي في مسؤولية التدقيق والرقابة والإشراف على السلامة المالية للمصارف لضمان أمان ووضعها المالي وحماية حقوق المودعين والمساهمين في المصارف العراقية وفقًا لقواعد الحوكمة والتعليمات والتشريعات التي يضعها البنك المركزي العراقي. أوصى البحث بضرورة زيادة دور الرقابة المصرفية في دعم التدقيق الداخلي والخارجي بالإشراف ومتابعة نشاط العمل المصرفي العراقي، من خلال الالتزام بالقوانين والتعليمات التي يصدرها البنك المركزي العراقي.

The artificial radioactive contamination produced, namely by nuclear accident as happened by the Chernobyl, especially artificial radionuclide pollution. Due to having a long half-life, it still continues to remain in soil. This study measured radioactivity concentrations of and calculated the absorbed dose rate and the annual effective dose rate for for soil samples from different locations in Zintan City and Awiniya Region, Libya. The activity concentration of radionuclide was measured by gamma spectrometry using HPGe detector. The outdoor annual effective dose rate was found below the worlds average level comparison with ICRP. It is concluded that soil contamination by artificial radionuclide does not pose radiation hazards in the investigated areas.

This research was carried out for the purpose of isolation and identification of fungi. Isolation of diabetic patients with foot ulcers using various detection methods, including direct examination and laboratory culture. 30 foot ulcers were collected from diabetic patients at AL-Hashimiya General Hospital in Babylon during the period from January 2024 to March 2024. The percentage of women and men was as follows: women (17) 15 (62.5%) infected, 2 (33.33%) uninfected, and men (13) 9 (37.5%) infected, 4 (66,%) 67) uninfected infected between the ages of 15-70. This study found that the rate of fungal infection was higher in women than in men and was more common in patients between the ages of 20 and 68. When culturing samples of Sabouroud dextrose agar (SDA) and potato dextrose agar secondary media (PDA), the results showed the presence of 24 isolates among them: - 10 (41.67%) Candida spp., 8 (33.33%) Alternaria spp. 6 (25%) of Rhodatorula spp. Based on this result, Candida spp. is the most frequently an isolated species from other isolates such as Alternaria spp. Rhodatorula spp.

يهدف البحث إلى معرفة التنمية الرشيدة، والمسائل المتعلقة بها، ليؤصل القواعد ويحدد المجالات. والنظر للعملية الإنمائية من خلال بناء الرؤية الإنسانية العامة لمفهوم الإنماء وجعله رشيداً بربطه بمصدر الرشد وهو القرآن الكريم: ﴿ قُلۡ أُوحِيَ إِلَيَّ أَنَّهُ ٱسۡتَمَعَ نَفَرٞ مِّنَ ٱلۡجِنِّ فَقَالُوٓاْ إِنَّا سَمِعۡنَا قُرۡءَانًا عَجَبٗا ١ ‌يَهۡدِيٓ ‌إِلَى ‌ٱلرُّشۡدِ فَـَٔامَنَّا بِهِۦۖ وَلَن نُّشۡرِكَ بِرَبِّنَآ أَحَدٗا ٢﴾ [الجن: 1-2] ويبرز البحث توجيهات القرآن حيال التنمية الرشيدة التي تجعل حركة الإنسان تصدر في إطار إيماني صوب مصلحته وإصلاحه وإصلاح دنياه دون الاضرار بالبيئة والمجتمع، كما يظهر أهم جوانب التنمية الرشيدة ويضرب أمثلة من قصص القرآن للتنمية الرشيدة.

الغرض: يهدف البحث الحالي الى دراسة علاقة التأثير بين القيادة الابتكارية في تحقيق الابتكار التنظيمي من خلال السلوك الابتكاري باستخدام عينة من القادة والموظفين في فنادق السفر والسياحة في النجف الأشرف. المنهجية/التصميم: تمثلت مشكلة البحث بالتساؤلات واهمها: استكشاف تأثير القيادة الابتكارية في تحقيق الابتكار التنظيمي من خلال تعزيز السلوك الابتكاري للموظفين، ولتحقيق هدف الدراسة استعان الباحث بالمنهج الوصفي لتحليل البيانات، ولغرض جمع البيانات تم الاعتماد على الاستبانة كأداة أساسية حيث تم توزيع (120) استبانة على مجموعة من الفنادق السفر و السياحية في النجف الأشرف، وتم استرجاع (111)، والصالحة التحليل الإحصائي (105) استمارة والمستبعدة (6) استبانات وتم تحليل هذه البيانات في برنامج الإحصائي (SMART PLS). أهمية البحث: تساهم نتائج هذا البحث في استكشاف تأثير القيادة الابتكارية في تحقيق الابتكار التنظيمي من خلال السلوك الابتكاري. النتائج: يجب على قادة الفنادق السفر والسياحية التركيز على السلوك الابتكاري لما له من تأثير في خلق الأفكار الجديدة وهذا بدوره ينعكس على تعزيز تأثير القيادة الابتكارية في تحقيق الابتكار التنظيمي.

Background : Overweight and obesity is a health problem in both developed and developing countries. Objective: to determine risk factors among school aged children and to establish the food consumption patterns of the children . Material and methods: A descriptive cross-sectional study conducted at school of Basra city, from January to fib wary 2019. A total sample of 600 children were included 400 male and 200 female , were area of sample 200 rural 100 male,100 female and 400 urban 300 male, 100 female in the study. Multi stage systematic random sampling technique was used. Three parts , the part one about socio-demographic characteristic of children the part two physical activity and part three information about dietary habits the pattern was obtained by direct interview method. Weight and height of all subjects were measured according to standard procedures using standard equipment ( tape measure , weight measuring device ). BMI for age was calculated using WHO charts. Results : 66.6 % of the sample male and 33.4 % of the sample female , the group age of the sample were between 10-11 years 86.3 % and job of mother high percentage housewife 74.6 % , the means of transport high percentage walking 53 % , spare time high percentage television 51.8 % , high percentage the sample overweight (243) 40.5 % , high percentage female in urban area ( overweight ) 67 % , the lower percentage underweight 8 % , were the female in rural area and the male in rural area high percentage underweight 64 % . the chi square values between sample activities school provides sports time, children activities at school, school provides games, enjoy a sports lesson, movement within the school are highly significant. the chi square values between sample nutritional status eat sweets between meals , how many times do you eat a day , types snacks or sweets preferred by children are highly significant and children go to school without meal, who chooses the snack or sweets for children are non significant. Conclusion: Overweight and obesity is a health problem in both developed and developing countries. Unhealthy dietary habits and sedentary lifestyle are the major risk factors for obesity in school aged children.

Background: Corona virus is invading world and causing a high level of mortality and morbidity so creating some sort of fear at different levels. Aim: To assess the fear of corona in the colleges students at University of Basrah, Bab Al-Zubair campus. Methodology: The present study carried out at University of Basrah, Bab Al-Zubair campus. A convenient sample of (400) students, males (168) and females (232) were selected for the purpose of the study. A Closed-end questions questionnaire was used for the purpose of data collection, it contains two parts, the first part related to Socio-demographic characteristics of the students and include: age, gender, the educational stage, type of the study, occupational status, and marital status. The second part consists of 14 questions that are concerned with students fear from COVID-19. Standardized 3- points Likert scale including: YES, NO, and SOMEWAHT. The already performed questionnaire forma was distributed to 400 students were they read the forma and answer them, the forma then collected by the researchers, each forma was scored according to the right typical answer. Analysis was made by using SPSS (Statistical package for Social Sciences) version 23, data was expressed in (frequency and percentage). Correlations were used to examine the association between different variables. Results: Most of the students were at age interval from 18 years to 24 years, the females are more than males in participating in our study. Most of our participant were from the morning study. Most of the sample of the students did not have job other than being students. Most of the students answer the questionnaire in wright way. There was high significant correlation between scoring and the students stage, and also there were significant correlation between scoring and student’s occupation.

Objective: The postnatal development of the suprarenal glands, liver, kidney in mice was examined in this work using histological and histochemical techniques. For this reason, it is acceptable to use mice in scientific study. Materials and methods: Thirty two samples of mices suprarenal gland, liver, and kidney; eight at each age were used in the experiment (one day, seven day, fourteen day, twenty one day). Results: The adrenal glands were enclosed in a well-developed capsule, the cortex was divided in the glomerulosa, fasciculate, and reticularis areas, and the medulla consisted of large, pale-stained hexagonal cells arrangements in tiny anastomosing strings had together by a reticular fiber and divided through sinusoids in all ages with varying thickness of the layers. When the first day of life; liver was enclosed in a thin capsule; after 14 to 21 days, it was enclosed in a thick capsule. The parenchyma consisted of hepatocytes, which were surrounded by a central vein. The sinusoids further divided the parenchyma, with Kupffer cells protruding next to the endothelial cells that bordered the hepatic sinusoids. Depending on the age, the liver measurements changed. There was a modest amount of collagen fiber covering the kidney. Renal corpuscles are classified as cortex, midcortical, or juxtamedullary; as they age, their diameter increases. Proximal convoluted tubules are the longest; they have a brush border and are surrounded by cuboidal epithelial tissue; distal convoluted tubules are shorter. Additionally, henle loops were long at some ages but short at one-day and adult ages. The corpuscle and nephron lumens were bigger in adults. In contrast, there were less collagen fibers in the thick renal capsule and gap in other age groups.

the main aim of this study is to evaluate The Effect of Firm Type on the Relationship between Accounting Quality and Trade Credit in Iraqi listed firms. In this research, the dependent variable is trade credit, which is accounts payable divided by total assets (Petersen& Rajan, 1997; Giannetti et al., 2011; Ke, 2015). The independent variable is accounting quality, which is calculated by three indicators, including profit sustainability, profit predictability as well as real earnings management, for which we used Kormendi& Lipe (1987), Francies et al. (2004) and Roychowdhury (2006) models respectively. The data is based on a sample of 35 firms from 2011 to 2016. During this period, between 2011 and 2013 we have financial crisis – ISIS[1] entered Iraq – and between 2014 and 2016 we have the period after the crisis. Our hypotheses are run by panel data on STATA14 software. The results show that the effect of firm type on the relationship between firm sustainability and trade credit is not significant; the moderating effect of firm type on the relationship between profit predictability and trade credit is not significant; and the moderating effect of firm type on the relationship between real earnings management and trade credit is significant-positive.

This study included taking samples from schools in Basra city , Iraq. The number of participating schools was (8) schools from different regions in the governorate, different educational levels and different races. The number of teachers participating in the study was (50) schools. In order to achieve the objectives of the study, which is evaluating teachers knowledge about Covid-19 infection and applying control strategies in it, at the level of both genders, males and females, and school stages (Elementary, Middle , and High schools). The demographic information of the study included (16%) of teachers from Elementary schools, (24%) of teachers from middle schools, (60%) Teacher from high schools. The percentage of teachers in government schools was (68%), in private schools (32%), the number of males was (42%), and the female participants were (58%). The results of the study also showed that there was no significant between government and private schools in knowledge and control strategies. And there was no significant between males and females about knowledge of Covid-19 infection, and there was also a significant between high schools from Elementary, Middle schools in knowledge and application of control strategies, while there did not appear a significant between Elementary, Middle schools.