Portal of UHD Academic Journals
Not a member yet
496 research outputs found
Sort by
Current Antifungal Drug Prescribing to Treat Oral Thrush in Sulaimani City-Iraq
No full textOral thrush or oral candidosis is one of the most widespread fungal infections of the mucous membranes in human. This study aims to evaluate the pattern of prescribing of three antifungal drugs: nystatin, amphotericin B, fluconazole, and miconazole by the pharmacists and assistant pharmacists, which are used to treat oral thrush. A questionnaire was circulated to a random selection of pharmacies in Sulaimani city of Iraq between March 2017 and June 2017 and responses to were received from 101 pharmacies. The results were analyzed and the responses demonstrated as absolute and relative frequencies using Statistical Package for the Social Sciences Program (SPSS) version 21. Among the participants (65.3%) were males and (34.7%) were females. The participant's age range was (20 – 70) years. The majority (52.3%) holds a postgraduate degree as their highest educational level and they graduated after 2010. Miconazole and nystatin were the most popular choices of an antifungal agent that pharmacists would use, followed by fluconazole and amphotericin-B. The possibility of using miconazole was positively linked to recently graduated participants
Foreign Direct Investment and its Impact on Development of the Tourism Sector in Kurdistan Region – Iraq
No full textتسعى البلدان المختلفة إلى جذب الاستثمار الأجنبي إليها نظراً للفوائد التي تتوقعها تلك الدول منه والآثار الايجابية التي يمكن أن تتركها تلك الاستثمارات على اقتصادياتها. إلا أن تلك الاستثمارات تبحث عن بيئة استثمارية آمنة للعمل فيها تتوفر فيها شروط السلامة الاقتصادية والتشريعات والأنظمة التي من شأنها أن تيسر عملها بحرية كبيرة دون قيود أو رقابة حكومية فضلاً عن الاستقرار الأمني والسياسي الذي يعد مطلباً أساسيا لتوجه تلك الاستثمارات نحو اقتصاد معين ، وهذا ما نراه بشكل واضح في إقليم كوردستان –العراق .
ونظرا للأهمية الكبيرة التي يحتلها قطاع السياحة في اقتصاديات معظم الدول ، ودوره الواضح في النمو الاقتصادي والاجتماعي فقد وضعت العديد من الدول نصب عينيها اهتمامها بالاستثمار السياحي الذي بات يمثل موردا مهما وأساسيا من مواردها الاقتصادية، فقد بدأت الدول النامية تضع الخطط والاستراتيجيات المبنية على الدراسات العلمية الميدانية منها والنظرية من أجل تنمية قطاع السياحة وتطويره حتى أصبح هذا القطاع يمثل حجر الزاوية في اهتمام هرم السلطة في اغلب الدول والأقاليم المتقدمة ومن بينها إقليم كوردستان العراق، حيث يحتل الإقليم مكانه مهمة من خلال موقعه الجغرافي وإمكاناته السياحة بمختلف اتجاهاتها وتنوع خصائصه السياحة.
انطلاقا مما تقدم تم اختيار الاستثمار الأجنبي المباشر وأثره في تنمية القطاع السياحي في إقليم كوردستان – العراق موضوعا للبحث الذي يهدف إلى التعرف على واقع الاستثمار ألاجني المباشر في إقليم كوردستان وأثره في تنمية وتطوير القطاع السياحي ، وتحديد أهم التحديات التي تواجهه ليتسنى لنا تقديم عدد من المقترحات التي تساهم في معالجة هذه التحديات .Countries seek to attract foreign investment because of the benefits that expect and the positive effects which these investments can have on their economies. However, these investments are looking for a safe of investment environment to work in their conditions of economic safety and legislation and regulations that would facilitate their work freely without restrictions or government control; as well as, the security and political stability, which is a prerequisite for directing these investments to a certain economy. This is clearly in the Kurdistan Region - Iraq. Thus, given the importance of the tourism sector in the economies of most countries and its clear role in economic and social development, many countries have given their attention to tourism investment, which is an important source of their economic resources. Developing countries have started developing plans and strategies based on field scientific studies and theory for the development of the tourism sector and development. This is so that this sector is the cornerstone of the pyramid interest of the power in most developed countries and territories including the Kurdistan Region of Iraq. Where, the territory occupies an important place through its geographical location and its potential tourism in different directions and diversity of tourism characteristics. Based on the above, the selection of foreign direct investment and its impact on the development of the tourism sector in the Kurdistan Region - Iraq has been the subject of research. This aimed in identifying the reality of direct investment in Kurdistan Region and its impact on the development of the tourism sector. Thus, identifying the most important challenges facing, it so that it can make a number of proposals which contribute to addressing these challenges
Predicting Electric Power Energy, Using Recurrent Neural Network Forecasting Model
Get PDFElectricity is counted as a one of the most important energy sources in the world. It has played a main role in developing several sectors. In this study two types of electricity variables have been used, the first was the demand on power energy, and the second was the consumption or energy load in Sulaimani city. The main goal of the study was to construct an analytic model of the recurrent neural network (RNN) for both variables. This model has a great ability in detecting the complex patterns for the data of a time series, which is most suitable for the data under consideration. This model is also more sensitive and reliable than the other artificial neutral network (ANN), so it can deal with more complex data that might be chaotic, seismic….etc. this model can also deal with nonlinear data which are mostly found in time series, and it deals with them differently compared to the other models. This research determined and defined the best model of RNN for electricity demand and consumption to be run in two levels. The first level is to predict the complexity of the suggested model (1-5-10-1) with the error function as (MSE: mean square error, AIC, and R2: coefficient of determination). The second level uses the suggested model to forecast the demand on electric power energy and the value of each unit. Another result of this study is to determine the suitable algorithm that can deal with such complex data. The algorithm (Levenberg-Marquardt) was found to be the most reliable and has the most optimal time to give accurate and reliable results in this study
The possibility of improving the performance evaluation system of teaching staff by adopting the Education Excellence Award as a model: " دراسة استطلاعية لآراء عينة من الكوادر التدريسية والقيادات الادارية وطلاب جامعة التنمية البشرية
No full textيهدف البحث الى دراسة مدى امكانية تحسين نظام تقييم الكادر التدريسي المعتمد في جامعة التنمية البشرية ليكون اكثر دقة وموضوعية عن طريق تقديم نموذج شامل لنظام تقييم مبني على اساس اراء تدريسيي وطلاب جامعة التنمية البشرية من جهة ومحاولة توظيف واحدة من أفضل النماذج المعتمدة في هذا المجال من جهة اخرى لبناء وتصميم النموذج لنظام شامل وصولاً الى تكامل رؤية بين الاطراف ذات العلاقة وهي كل من (القيادات الادارية، الكادر التدريسي، الطلاب).
بغرض الحصول على البيانات والمعلومات المطلوبة للبحث تم اعتماد استمارتين استبانة منفصلتين الأولى كانت تخص التدريسيين ومن ضمنهم القيادات اما الاستمارة الثانية فكانت تخص الطلاب، اذ اختير عينة عشوائية بلغت ( 95) مبحوثاً في جامعة التنمية البشرية، ( 20 ) مبحوثاً من الكوادر التدريسية و(75 ) مبحوثاً من طلاب الكليات المختلفة من المرحلتين الثالثة والرابعة حصراً وللتحقق من فرضية البحث تم اختبار البيانات باستخدام برنامج (SPSS) الاحصائي. توصل البحث الى مجموعة من الاستنتاجات اهمها امكانية توظيف معايير جائزة التعليم للتميز بمجالاتها الاربعة لتحسين مكونات نظام تقييم اداء التدريسي المطبق حاليا في جامعة التنمية البشرية كما وقدم البحث نموذج لتقييم الاداء اكثر دقة وموضوعية وجامعة لاراء اصحاب العلاقة، اما اهم التوصيات التي خلصت اليها البحث هي اعتماد النموذج المقترح لتقييم الاداء في الجامعة المبحوثة، واضافة محوري (التمكن العلمي والتنمية المهنية، واخلاقيات المهنة والاتصال) لمعايير تقييم القيادات الادارية للتدريسيين واضافة محوري (قيادة التعليم والتعلم، المبادرات الابداعية) لتقييم الطلاب للتدريسيين واعتمادها في الجامعة المبحوثة.The aim of the research is to study the improving potential of the system of assessment of the academics accredited at the University of Human Development to be more accurate and objective by providing a comprehensive model of evaluation system based on the academics ideas and students of the University of Human Development on the one hand and try to employ one of the best models adopted in this field on the one hand Others to build and design a model for a comprehensive system to achieve the integration of vision between the relevant parties, namely (administrative leaders, teaching staff, students).
The second questionnaire was for the students. A random sample of 95 was selected at the University of Human Development, (20) from the teaching staff and (75) of the students of different faculties of the third and fourth stages exclusively and to verify the hypothesis of the research, the data were tested by using the statistical program (SPSS). The research has reached a number of conclusions, including the possibility of employing the criteria of the Excellence Award for Excellence in its four fields to improve the components of the system of evaluation of the teaching performance currently applied in the University of Human Development. The research presented a model for evaluating performance more accurately and objectively. The main recommendation of the research is the adoption of the proposed model for evaluation of the performance of the university and adding pivots (scientific ability and professional development, ethics and communication) (Leadership of teaching and learning, creative initiatives) to assess students and teachers at the University
Difficulties of financing public universities and means of dealing with them under the general budget of the state: بحث تطبيقي في الجامعة المستنصرية
No full textOne of the most important challenges facing higher education institutions in the international arena is the challenge of financing. The problems of financing are complicated by the growing trend of increasing efficiency and quality effectiveness. The research aims to uncover the problems of funding in public universities and provide future proposals that help to solve its difficulties. The research problem stems from the problem of deficit in the budgets of public university education and its high cost and funding difficulties facing increasing expenditure because of its dependence on the general budget of the state. The research was based on the basic hypothesis that "the adoption of public universities on a variety of funding sources will help to solve the difficulty of funding through the model and proposals adopted to develop sources of funding and rationalization of spending”. The research concluded a number of conclusions, the most prominent of which were Increasing the need of public universities for financial resources to meet their various needs, Poor efficiency of funding management in public universities, and the adoption of financing of university education almost entirely dependent on the state budget. Based on the results, the recommendations of the research are the need to review the method used in the preparation of budgets as it is the basis in the process of controlling revenues and directing expenditures, as well as the need to link government support to universities achievements, and make universities production centers and through the application of the concept of productive university and work on increasing Efficiency of spending through the optimal use of human competencies and technology
Critical Success Factors in the Application of International Accounting Standards
No full textيُمكن القول ان العالم بدأ يقتنع بضرورة وجود معايير محاسبية ذات صفة عالمية تسهم في تقديم المعلومات الملائمة والقابلة للفهم وللتحقق والمقارنة على مستوى دولي إلى مستخدمين مختلفين لمساعدتهم في اتخاذ القرارات الرشيدة من جهة وتحسين مستوى النزاهة والشفافية من جهة اخرى . وفي هذا الصدد قد يُعزز فهم وتشخيص عوامل النجاح الحرجة من قدرة الإدارة على ضمان تحقيق الأهداف المرجوة والنجاح في سير الاجراءات والتطبيقات على اختلاف تخصصاتها ومجالاتها، فضلاً عن تحسين إمكانية المساهمة في التنبؤ بالحالة المستقبلية وتشخيص التحديات وتحديد أولويات اهتمام الإدارة بالعوامل التي تُسهم في تحقيق الأهداف ،بناءً على ما تقدم يهدف البحث إلى التعرف على عوامل النجاح الحرجة في تطبيق المعايير المحاسبية الدولية وتشخيصها وعلى النحو الذي يُعزز من المعرفة العلمية والمهنية على حدٍ سواء في ضمان التطبيق النجاح للمعايير المحاسبية الدولية من جهة وتحقيق أهدافها المنشودة من جهة أخرى.
يتمّ إجراء البحث في قطاع مؤسسات التعليم العالي / جامعة بغداد باعتماد المقابلات الشخصية واستطلاع آراء عينة من الهيئة التدريسية في قسم المحاسبة كلية الادارة والاقتصاد جامعة بغداد، فضلاً عن عينة من المحاسبين المهنيين العاملين في عدد من المصارف الاهلية في مدينة بغداد، كما يتمّ اعتماد استمارة استبيان تتضمن مجموعة من الاسئلة تجسد مضامين عوامل النجاح الحرجة في تطبيق المعايير المحاسبية الدولية ، بهدف التعرف على أهم العوامل الحرجة التي يمكن اعتمادها لتسهيل عملية تطبيق المعايير المحاسبية الدولية ونجاحها، وصولاً إلى تحقيق رؤية واضحة وشاملة لمعرفة أفضل الممارسات ذات الصلة بتلبية متطلبات التطبيق وفق المنظور الدولي يُمكن تبنيها وتطبيقها بوصفها خارطة طريق منهجية تُسهم في الارتقاء بمستوى جودة الاجراءات والتطبيقات المحاسبية. يتمّ اعتماد التحليل العاملي باستخدام برنامج SPSS-10 For Windows بهدف تفسير العوامل المستخلصة بوصفها المعبرة عن واقع عوامل النجاح الحرجة في مجال تطبيق المعايير المحاسبية الدولية ، فضلاً عن اعتماد بضع اساليب احصائية للوصول الى صورة متكاملة تُسهم في تفسير الواقع قيد الدراسة .
توصل البحث إلى مجموعة من الاستنتاجات، كان أهمها أن عوامل النجاح الحرجة في تطبيق المعايير المحاسبية الدولية تتمثل بمجموعة من العوامل المترابطة والمتكاملة تشمل كل من ( متطلبات ادارة التغيير، ممارسات التوعية والاعلام ،ادارة المخاطر، المتطلبات التنظيمية، الدعم الحكومي، واخيراً التزام الادارة)، واستناداً لذلك تمت الإشارة إلى بعض المقترحات المرتبطة بتفعيل عوامل النجاح ونقلها إلى حيز التنفيذ من أهمها 1. ضرورة اهتمام الادارة بمضامين استمرارية الالتزام بتوفير متطلبات بيئة مناسبة لتبني تطبيق المعايير المحاسبية الدولية. 2. تكوين هيئة وطنية مختصة تشرف على تقييم عملية تطبيق المعايير المحاسبية الدولية وتقدم النصح وتوجد الحلول المناسبة في الوقت المناسب. 3. اعتماد لغة محاسبية مشتركة مفهومة ومقبولة عالمياً.It can be said that the world is beginning to be convinced of the need for international accounting standards that contribute to the provision of relevant, understandable and verifiable information and compare on an international level to different users to help them make rational decisions on the one hand and improve the level of integrity and transparency on the other. In this regard, the understanding and diagnosis of critical success factors may enhance the Department's ability to ensure the achievement of the desired objectives and the successful conduct of the proceedings and applications with different disciplines and areas, as well as improved ability to contribute to the prediction of the future situation, diagnosis of challenges and prioritization The Department's attention to the factors contributing to the achievement of the goals, Based on the foregoing, the research aims to identify and diagnose the critical success factors in the implementation of IPSAS and in a manner that enhances both scientific and professional knowledge in ensuring the successful implementation of IPSAS on the one hand and achieving its desired objectives on the other hand.Research is being conducted in the tertiary education Sector/Baghdad University with the adoption of personal interviews and a sample poll from the faculty in the accounting department, Faculty of Administration and Economics, University of Baghdad, , As well as a sample of professional accountants working in a number of private banks in the city of Baghdad, and a questionnaire form containing a set of questions embodying the contents of the critical success factors in the application of the standards, with a view to identifying the most critical factors that could be adopted to facilitate the implementation of accounting standards And success, with a view to achieving a clear and comprehensive vision of best practices relevant to meeting the application requirements an international perspective can be adopted and applied as a systematic road map that contributes to improving the quality of accounting procedures and applications. The analysis is supported by using the SPSS-10 for Windows program with the aim of explaining the extracted factors as reflecting the reality of critical success factors in the application of IPSAS, as well as the adoption of a few statistical methods to arrive at an integrated picture that contributes to the interpretation of the reality under The study. The research found a set of conclusions, the most important of which were that the critical success factors in the implementation of IPSAS were a combination of factors interlinked and integrated include both (change management requirements, awareness and information practices, risk management, organizational requirements, support Government, and finally the management commitment), and based on this, some of the proposals related to the activation and transfer of success factors have been referred to as one of the most important. The need for management to be attentive to the content of the sustainability of the obligation to provide an appropriate environment for the adoption of IPSAS implementation. 2. Establish a competent national authority to oversee the evaluation of IPSAS implementation and provide advice and appropriate solutions are available in a timely manner. 3. Adopt common accounting language that is universally understood and accepted
The Crime of Refraining from Relief: Analytical Study
No full textتحاول هذه الدراسة تسليط الضوء على جريمة تواجه اغلب المجتمات في أوقات الخطر ، وتجرم الأفعال التي تتنافى مع الروح الإنسانية لمساعدة الآخرين عند المقدرة ، والتي تتمثل في جريمة الإمتناع عن غوث المحتاجين أو ما تسمى بجريمة الإمتناع عن الإغاثة والتي أجمع الفقهاء على أنها تعني الإمتناع عــــن تقــــديم العــــون لــــشخص آخــــر تتعــــرض حياتــــه أو ســــلامة جــــسمه أو أمواله للخطر ، مــــع علــــم الجاني بهذا الخطــــر وقدرتــــه علــــى إنقــــاذ المجنى عليه منه، دون إصابته هو أو غيره بأي ضرر . من المعلوم وظيفة القوانين العقابية هي تحديد السلوك الإجرامي والعقوبة المقررة له ،وتجريم اي سلوك يؤدي الى تضييق نطاق حرية الأفراد وتضع على عاتق افراد المجتمع التزاما، الا وهو الإبتعاد عن هذا السلوك الجرمي والإنصياع لحكم القانون، من هنا جاءت هذه الدراسة.This study attempts to shed light on a crime that confronts most societies in times of danger and criminalizes acts that are contrary to the human spirit to help others when they can, namely the crime of abstaining from the relief of the needy or the so-called crime of abstention from relief. The help of another person whose life, safety, or money is at risk, knowing that the offender is aware of this danger and his ability to save the victim from it, without harming him or any other harm. It is known that the function of punitive laws is to determine the criminal behavior and the punishment prescribed for it, and to criminalize any behavior that leads to restricting the freedom of individuals and placing the members of society on an obligation, namely to stay away from this criminal behavior and obey the rule of law, This is where the study came from
Assessment of Heavy Metals Contamination in Drinking Water of Garmian Region, Iraq
Get PDFDrinking water of safe quality is a critical issue for human survival and health. Water pollution by heavy metals is very crucial because of their toxicity. This study assesses potential of heavy metals pollution in drinking water in Garmian Region, East Iraq. Water samples were investigated for 23 heavy metals and 6 chemical contaminants collected from 16 locations. The analysis was performed by using coupled plasma optical emission spectroscopy (ICPOES, Spectro Arcos). High levels of Al, Se, Sr, and Fe have been detected at certain locations in study area. Statistical analysis techniques of the correlation matrix (CM), and cluster hierarchical analysis (CA) were conducted. The heavy metals pollution index (HPI), heavy metals evaluation index (HEI), and contamination Index (Cd) were used applied. These indices linked with the statistical analysis to interpret relationships among the tested parameters in water samples and to investigate the pollution sources over the study region. Even with the significant correlations between the HPI, Cd, and HEI, they showed dissimilar impact of examined heavy metals on the water quality. The most reliable pollution evaluation index of HEI for drinking water showed that 44% of the water samples is critically polluted. Sources of the contamination are most likely coming from natural geological sources. Anthropogenic impact was only noticed at several sites in the study area
Using Artificial Neural Networks and SPI Measure Techniques to Forecast the Risk of Drought in Iraq and Its Impact on Environment
No full text- يعاني العالم منذ القدم من الجفاف، والذي بدوره يؤثر سلباً على الإنسان، وجميع المجالات الاقتصادية، والاجتماعية، والثقافية، والسياحية، ومع تقدم العلم وتطوره وجدت عدة طرق للحد من ظاهرة الجفاف. و يطلق على ظاهرة عدد من المسميات؛ (كالقحط، والجدب، واحتباس الماء)، ويعني نقصاً شديداً في الموارد المائية بسبب قلة تساقط الأمطار وانخفاضها عن المعدل الطبيعي خلال فترةٍ معينةٍ من الزمن، مما يلحق خسائر فادحةً بالإنتاج الزراعي، وهو ما يجبر بعض السكان على الهجرة الجماعية، وحدوث الكوارث والمصائب الإنسانية كالمجاعات. و استخدمت تقنيتي الشبكات العصبية الاصطناعية (ANN) ودليل المطر القياسي (SPI) في تحليل سجلات المطر لجميع المحافظات العراقية للفترة(1991-2016) شهريا و تبين من هذه الدراسة ان أفضل نموذج للشبكة العصبية وهي نموذج [19-3-1] حسب معيار AIC للتنبؤ بكميات الامطار و ان المحافظات العراقية خلال 10 السنوات القادمة تتعرض لمناخ متغير بين جاف معتدل و متوسط الرطوبة، وازدياد مساحة التصحر.The world suffers from drought, which has a negative impact on human, economic, social, cultural and tourism fields. As science progressed and developed, several ways of reducing drought were found. This phenomenon is also called (aridity and infertility, and water retention), it means a severe shortage of water resources due to low precipitation and low rainfall over a specific normal period time, which are causing heavy losses in agricultural production, and the occurrence of disasters and human calamities such as starvation, and it is forcing some population to emigrate collectively. The artificial neural networks (ANN) and the Standard Rain Index (SPI) were used in the analysis of the rainfall for all Iraqi governorates for the period 1991-2016 monthly. This study shows that the best model of the neural network is [19-3-1] according to AIC to forecast the amount of rainfall, and that the Iraqi provinces over next 10 years are exposed to a different behavior of climate between moderate dry and average humidity, and increase the area of desertification
Using Swarm Algorithm to Build Efficient Portfolio
Get PDFThe increase of financial investment induce the investors, financial analysts and specialists to look for Low-risk and High-return investment opportunities, represented as investment portfolios selected and built on scientific bases such portfolios represent the best way to minimize risks and maximize returns. They called as efficient and optimal portfolios. Many developments happened on the Markowitz theory; the researchers see that the portfolio investment needs to continuous developments. This paper discussed using the optimization algorithm to build the optimal portfolio by using the Swarm algorithm (PSO). The researchers tried to test the possibility to adapt PSO as one of modern approach to build the investment portfolio to reach its optimization and its efficiency. This paper contains theoretical framework, general introduction and some previous studies, some information about efficient and optimal investment portfolio, how to build these portfolios according to risk –and return trade off. The researchers reached encouraging results. The researchers analyzed data from Iraqi –stock Exchange (i.sx.iq). The results compared with published others about the same subject. Finally, the researchers concluded that there is an ability to apply this algorithm to build optimal investment portfolio