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    669 research outputs found

    The Effect of Treatment with Ozone on Buffalo Milk and the Yoghurt made from it

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    ???? ??????? ??? ????? ????? ??? ??????? ?? ?????? ?????????? ??????????? ?? ????? ?????? ??????? ????? ?????? ?????? ?? ????? ????????? ??????? ?????? ????????? ????????? ???????? ?????? ?????? ????? ??? ??????????.  ??? ??????? ?? ???????? ???? ??????? ?? ??? ??? ???? ?????? ????? ?? ??? ?? ?? ????? ????? ????????? ??????? ?????? ????????? ????????? ???????? ?????? ?????? ?? ????? ??? ?????????? ???????? ?? ????? ???? ???????. ???? ????? ??? ???? ????? ????? ?????? ?? ?????? ??????? ??????? ????????? ???? ???????? ?????? ?? ????? ????? ????? ?????? ?? ???? ???????? ???? ???? ????? ?? ?????? ?? ???? ???????????. ???? ????? ??????? ????? ?????? ????? ?????? ?? ???? ???????? ??? ???? ????? ????? ???? ????? ????? ?????? ?????? ??? ???????? ???? 60 ????? ?? ??? ???? ??? ???????? 40 ????? ???? ??????? ?? ??? ??????? ??? ????? ????? ?? ??? ?????? ??????? ????? ????? ?????? ???????.The present study aimed at identifying the effect of Ozone on the chemical and physical properties of buffalo milk including the fat, protein, solid materials, lactose, salts, specific weight and pH. the results showed that treating the buffalo milk led to slight changes in the rate of fat content, solid materials, lactose, salts, specific weight and an increase in the viscosity of the milk. when some properties of milk samples were studied, it was observed that there was a slight decrease in the viscosity of the yoghurt samples made from buffalo milk and a decrease in whey osmosis with a rise in pH. after conducting the sensed  assessment, the samples of yoghurt had the highest value of appearance and color when the treatment period was (60) minutes, while the treatment of (40) minutes gave the highest value in terms of the flavor and no change was observed in the property of the form for all the periods of exposure to the ozone

    A Review of the Historical Perspectives of Contagious Bovine Pleuropneumonia in Africa and Entry into Nigeria

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    CBPP is a highly contagious and economically significant respiratory disease of cattle. A systematic search of databases from 1987 to 2024 was conducted. This review assesses the history of CBPP in Africa. CBPP is caused by Mycoplasma mycoides subsp. mycoides. The disease’s spread across the African continent has been facilitated by factors such as colonial trade routes, cattle movements, nomadic pastoralism, and environmental conditions. The introduction of CBPP into Nigeria marked a pivotal moment in the country’s agricultural history. This review traces the early documentation of CBPP outbreaks, highlighting the disease’s influence on traditional cattle-rearing practices and the subsequent social and economic consequences. It further examines the role of vaccination efforts, disease monitoring, and government policies in controlling the disease. In Nigeria, CBPP has disrupted cattle herd compositions and cattle movement patterns, with financial costs incurred. This review underscores the importance of continued research as a way out of CBPP

    The relationship between indicators of financial digitization and levels of access to financial inclusion: an analytical study of a sample of Arab countries

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    The research aims to shed light on the most important modern concepts about financial digitalization and their indicators and attempt to untangle some overlapping concepts and definitions within a studied problem and address digital contributions because they raise the level of access to higher limits of comprehensiveness and have helped in assisting with quarterly observations of a sample of Arab countries that included (Iraq, Egypt, Bahrain, Jordan, the Emirates, Libya, Saudi Arabia, Kuwait, Morocco, and Tunisia), the stepwise model was used after achieving stationary and drawing time periods for the explanatory and dependent variables It is the model of owning an account in a financial institution, the model of owning a credit card, and the last one is the wages received by a mobile phone. It then became clear that the first and second models were the most significant and that the third was completely insignificant, and that the digital payments received for those in the labor force are the most influential, but inversely, followed by It receive digital payments based on the income of the exponentially rich directly, the research reached a set of conclusions and proposals, perhaps the most important of which was the discrepancy in the moral and significant impact between the indicators explaining changes in the levels of access to financial inclusion and not concentrating them in one indicator and focusing on the financial and legal infrastructure for digitization and its future trends, as it is expected that indicators of fraud and abuse will rise. And the levels of financial crimes with the increase in digital transactions.                                                       &nbsp

    The Availability of Diplomatic Behavior Dimensions Among Administrative Leaders in Business Organizations: An Analytical Study of the Opinions of a Sample of Functional Personnel in the Office of Nineveh Governorate

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    The aim of this research is to determine the availability of diplomatic behavior dimensions among ?administrative leaders, including (protocol rules, etiquette principles, priority among organizational ?levels, compliments supporting organizational objectives, diplomatic language) among the staff of ?Nineveh Governorate Office. The descriptive-analytical approach was adopted to analyze the collected ?data through a questionnaire distributed to a sample of (200) respondents representing the staff of ?Nineveh Governorate Office, which has a total of (400) individuals. The researchers used several ?statistical tools (mean, standard deviation, variance, response rate), and they reached several ?conclusions, including the emergence of a moderately positive trend in adopting diplomatic behavior ?dimensions among administrative leaders at the organizational level under investigation. Additionally, ?they proposed a set of recommendations, including the necessity of linking diplomatic behavior ?dimensions at the organizational level.

    Predicting Financial Failure of a Sample of Iraqi Tourism Companies Using the Sherrod Model: An Applied Study

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    ???? ??????? ??? ????? ??? ???? ??????? ???????? ?? ?????? ?????? ????? ??????? ?? ???? ???? ???? ???????? ???????? ????? ?????? ????? ????? ???? ??????? ??? ?????? ?????? ?????? ??????? ???????? ???????? ???? ??????. ?????? ??????? ??????? ??? (2016-2021). ???? ????? ??????? ?? ??????? ??????: ?? ???? ????? ????? ????? ??? ??????? ???????? ?? ?????? ?????? ??????? ????? ??????? ?? ????? ??????? ??? ??????? ???????? ??????? ?? ??? ?????? ??????? ??????? ?????? ?????????? ??????? ??? (2016-2021) ?????? ???? ??????? ?? (3) ?????. ??????? ????? ??????? ????? ?????? ??? ?????? ???????? ?? ???? ????? ??????? ??? ???????? ??????? ????????? ?? ???????? ??????? ??????? ??????? ??? ?????? ?????? ???? ?????? ??????? ???????. ????? ????? ???????? ??????? ???????? ????? ?????? ??? ????? ????? ????? ???? ??????? ??? ?????? ???? ??????? ???????? ?? ???? ???????. ????? ????? ??????? ?? ????? ????? ????? ??? ??????? ???????? ????? ?????? ?????? ?????? ????? ??????.The study aimed to know the extent to which tourist companies in Iraq are exposed to financial failure risks, by measuring the degree of risk using the Sherrod model, as well as knowing the ability of the model to predict the financial failure of Iraqi tourist companies during the specified period of the study, which is (2016-2021). The problem of the study stemmed from the question, including: Can the Sherrod model be applied to tourist companies in Iraq to predict their exposure to financial failure? The study was applied to tourist companies listed on the Iraq Stock Exchange for the academic period extending between (2016-2021) and the study sample was represented by (3) companies. To achieve the objectives of the study, the researcher relied on the applied approach by applying the study to the actual data extracted from the annual financial reports of companies on the official website of the Iraq Stock Exchange. For the purpose of analyzing the data and testing the hypotheses, the researcher relied on the Sherrod model to measure the ability of the model to predict the failure of tourist companies in the study sample. The results of the study from applying the Sherrod model to tourist companies showed that companies are difficult to predict the risks of exposure to financial failur

    Adopting IPSASs in Iraq (Importance, justifications, Requirements, and Challenges)

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    ???? ????? ??? ???? ????? ???? IPSASs ?? ??????. ?????? ????????? ????????? ???? ????? ?????? ?? ??????. ????? ????? ??? ???? ?????? ?????? ?? ???? ?????? IPSASs ?? ?????? ???? ?? ????? ????? ??????? ?????? ???????? ??????? ???????. ??? ?? ??? ??????? ?????? ????? ???? ?????? ????? ???????? ??? ?? ??? ???????? ???? ????? ?????? ?? ?????? ?? ????? ?????? ??? ??????? ??? ?????? ???????? ??????? ????????? ?????? ?????? ???? ??????? ?????? IPSASs ???? ????????? ???????. ?????? ????? ?????? ?????? ???????? ?????? ????? ????? ??????? ???????. ???? ????? ??? ??? ?? ??????????? ?????. ?? ???? IPSASs ???? ?? ????? ????? ??????? ??????? ?????? ?? ????? ????? ?????? ?????? ?? ???? ????? ?????? ????????? ???? ????? ??????? ????????? ?????? ???? ???????? ?????? ???? ????? ?????? ?????. ??? ??? ??? ?? ???????? ?????, ?? ???? IPSASs ????? ?? ??? ???? ??????? ???? ???? ??? ??? ????? ??????? ????? ???? ????? ??????? ???????? ???????? ?????????? ????? ????????.The research aims to demonstrate the importance of adopting IPSAS in Iraq. And identify the requirements and challenges we face for its adoption in Iraq. The research is based on three hypotheses that the adoption of international accounting standards for the public sector in Iraq contributes to increasing the efficiency and effectiveness of the Iraqi government accounting system. The most important requirements for adopting them is to provide a legislative basis for adopting standards, and one of the most important challenges facing their adoption in Iraq is the impact of adoption on the relationship between the government accounting system and the state’s general budget and the instability of IPSAS standards due to their many amendments. The research adopted the descriptive analytical method to achieve the research objectives and test its hypotheses. The research reached a number of conclusions, the most important of which is: Adopting IPSASs contributes to enhancing the efficiency of public financial management in managing public sector resources, by increasing the transparency of information, raising the efficiency and effectiveness of public procedures, supporting the issue, and evaluating the performance of public sector units. He also presented a number of recommendations, the most important of which is, the adoption of IPSASs should take place according to a timetable designed according to an in-depth analytical study that specifies the basic application steps and the transitional stages for adopting the standard

    Contributions of  Enlightened  Leadership Dimensions to Enriching Human Resources: An analyticaldiagnostic study of  the opinions of  a sample of  job cadres at the University of  Dohuk

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        ???? ????? ?????? ??? ?????? ??? ??? ??????? ????????? ?????? ????? ?????? ?????? ??????? ?? (??????? ??????? ??????? ???????? ??????? ???????) ?? ????? ??????? ??????? ?????? ????? ?????? ?????? ??????? ?? (??????? ??????? ??????? ???????? ??????? ??????) ?? ????? ????? ?????? ????? ??? ???????? ????????? ??? ?????? (SPSS,Ver.26)? ??????? ((AMOS,Ver.24 ? (?????? ?????? ????????) ?? ?????? ???????? ??????? ??????? ?? ??? ?? ??????? ????????? ????? ????? ?? ??? ???????? ?????????? ?? ???? ??????? ????? ?? (195) ??????? ?? ???????? ???????? ?? ???????? ????????? ????? ????? ??? ??? ????? ???? ??? ???? ?????? ?????? ?????? ?????? ????? ??? ??????? ????????? ?????? ??????? ??????? ??? ????? ???????? ?????? ????????? ??? ??? ??? ?? ????? ??? ??????? ???? ??? ????? ????? ???????? ???????? ????????? ?????? ??? ?????? ??????? ??????? ???? ???????? ?????? ????? ??????? ???????The current research aims to identify the role of enlightened leadership as an independent variable in terms of its dimensions represented by (role model, developer, servant, visionary, communicator, adaptive) in enriching human resources as a dependent variable in terms of its dimensions represented by (psychological enrichment, cognitive enrichment, technical enrichment) at the University of Duhok. The research relied on statistical methods according to the program (SPSS, Ver. 26), the program (AMOS, Ver. 24) and (descriptive analytical method) in processing the data related to the research, while the questionnaire was used as a main tool in collecting data and information from a random sample consisting of (195) researchers from the functional staff in the researched organizations. The research reached several results that confirmed the existence of correlation and direct moral influence between enlightened leadership and enriching human resources at the level of their total and partial dimensions. In light of this, several proposals were presented that emphasize the need to pay attention to enlightened leadership and work to possess the dimensions that express it and apply them to enhance the enrichment of human resources

    The Reality of Adopting the Dimensions of the Strategic lens at the University of Mosul An analytical study of the opinions of a sample of heads of scientific departments

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    ??????? ????? ?????? ??? ??????? ???? ?????? ???????????? ??? ??? ?? ???????, ?? ???? ????? ???? ?????? ??????? ??????? ?????? ?????? ?????? ?????? ???????????? (????? ????? ???????? ????? ???????? ????? ???????? ????? ???????) ???? ????????? ????? ??? ???????, ???? ???????? ?????? ?????? ??? ????? ??????? ??????? ?? ????? ?????? ??????? ????? ???? ???? ??? ??????? ?????? ????????????, ???? ??? ??? ????? ?????? ?? ??? ??? ??????? ???? ????? ????, ??? ?? ?????? ???????? ????????? ???? ?????? ?????? ?? ????????? ?? ??????? ???????. ???? ????? ??????? ????????? ????? ?????? ??? ???????? ???? ??????? ?? ???? ??????? ???? ???? ????????? ???? ?? ??????? ??????? ??????? ????? (57) ?????, ???? ????? ???????? ????????? ?? ??????? (40) ??????? ????? ??????. ???????? ??????? ????????? ??????? (SPSS. V25) ????? (AMO. V25) ??????? ?????? ????? ??????? ?? ?????. ???????? ??? ?? ???? ???? ????? ?? ????? ??? ???? ?????? ?? ??????????? ???? ?? ?????? ????? ?????? ????? ??????? ??????? ?? ????? ?????? ????? ????? ?????? ???????????? ?????? ??????? ?? ????? ??? ???? ??? ??????? ??? ????????? ?? ??? ?? ???????? ???? ???????.The research aimed to determine the possibility of adopting the strategic lens according to a number of its dimensions, by diagnosing the reality of the scientific departments of the University of Mosul adopting the dimensions of the strategic lens (stakeholder engagement, resource mobilization, knowledge development, culture management) and the extent of their readiness to adopt these dimensions. The sample population was chosen as The heads of scientific departments at the University of Mosul became a field for research into the extent of these departments’ need for a strategic lens. This was reinforced by the researcher’s close knowledge of the problems they suffer from, which was confirmed by field visits conducted by the researcher with officials in the scientific departments. The questionnaire form was used as a tool to obtain the data you needed from the study sample, which included all officials in the scientific departments, numbering (57) heads. After distributing the questionnaire forms, (40) questionnaires valid for measurement were retrieved. By adopting ready-made statistical programs (SPSS. V25) and the package (AMO. V25) to test the research hypotheses and ensure their validity. Based on the results of the research, a set of conclusions were drawn up, the most important of which was the need for the heads of scientific departments at the University of Mosul to pay attention to adopting the concept of the strategic lens as an administrative culture, with the need to create a work environment for communication between teachers in order to solve the problems they face

    Evaluating the Environmental and Hygienic Impacts of Veterinary Pharmaceuticals: Investigating Risks and Solutions (Article Review)

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    The veterinary pharmaceutical residues have generated critical ecological and human health risks. including antimicrobial, antiparasitic, nonsteroidal anti-inflammatory drugs, these residues can survive in the environment for decades, veterinary medicines specially the antibiotic considered the primary source for bacterial resistance in humans according to the World Health Organization (WHO) short term health associated effect lead to human allergenicity and toxicity while the long term including sever health issues like disruption of intestinal microflora ,carcinogenicity and teratogenicity.An extensive search related to environmental distribution of veterinary pharmaceuticals was performed through researches online databases like (Google scholar, ScienceDirect, Web of Science, and PubMed), then papers collected, analyzed, and explained.The active drugs and their metabolites have contributed globally to aquatics and land contamination. While knowledge is growing, large information gaps remain on their effects. The impacts of these chemicals in the environment are still largely unknown. This review shows a clear need to extensively track not just presence of veterinary compounds in different areas worldwide, but primary sources as well. Identifying sources is key to shaping regulatory monitoring, as it addressing current problems and preventing future issue

    The Reality of a Happy Work Environment in Several Colleges at Nawroz and Cihan Universities in Duhok: An exploratory and analytical study of the opinions of a sample of faculty members

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    ??? ????? ?????? ???? ?????? ??? ???? ????? ??????? ???????? ???????? ?? (?????????? ???????? ???????? ? ?????? ???????) ?? ?? ?? ?????? ????? ?????? ?? ?????? ????? ??????? ?? ??? ???? ????? ???? ????????? ?????? (?????? ????????) ?? ????????? ?????? ?????? ????????? ???????? ???????? ??? ?? ?????????? ??? ?????? ???? ?? ?????????? ???? ????? ?????? ??? ????? ?? ????? ?????? ??? ????? ??????? ??? ??? ?? ??? ?? ????? ?? ?? ?????? ????? ?????? ?? ?????? ????? ??? ??????? ???? ??????? ??? ????? (204) ???????? ?????? ???? ????? ?????? ??????? ?????? ????? (420) ??????? ??????? ??????? (??????? ?????????) ?????? ?????? ??????? ???? ?????? ?????? ?????? ?????? ????? ??????? ??? ?????? ????????? ??? ?????? ?? ??????? ????????? ?????????? ?????? ??? ????? ???????? ????????? ????????? ???????? ??????? ?? ???? ????????  ???????? (SPSS V.26)? ??? ????? ????? ??? ?????? ?? ??????? ??? ?? ????? ?? ??????????? ???? ??????  ????? ??????? ??? ????? ??? ????? ??? ??? ?????? ???????? ???? ???????? ??? ????? ???????The current research aims to identify the happy work environment with its dimensions represented by (credibility, justice, respect, pride, and camaraderie) in both Nawroz and Cihan Universities in Duhok Governorate. To achieve the research objective, the researchers adopted the (descriptive analytical) approach in their review of the theoretical aspect and their processing, analysis, and then interpretation of the data, in light of the hypotheses that were formulated within the hypothetical research plan in line with the research objectives. As for the study community, it was identified in a number of colleges in both Nawroz and Cihan Universities in Duhok Governorate. A random sample of (204) students was selected, as a representative sample of the study community, which numbered (420) students. The researcher relied on the (questionnaire) as the main tool for collecting data for the practical aspect of the research. For the purpose of analyzing it, the researchers relied on a set of statistical tools and methods, which included the arithmetic mean and the deviation. Standard and relative importance were assessed using the statistical program (SPSS V.26). The research also reached a set of results, the most notable of which was that the availability of variables after the research was good, according to the survey sample, based on the study result

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