A University Control Systems Development Using the Strategic of Sustainability: Survey Study in the Iraqi Private Universities

Purpose: The research aims to try to develop university monitoring systems based on sustainable development indicators, by formulating a proposed path for the possibility of integrating its dimensions within the strategy of the Iraqi private universities.   Theoretical framework: The university's strategy is to fulfill its social responsibility towards society and the environment to achieve value for stakeholders associated with Iraqi universities in the long term.   Design/methodology/approach: The research sample they are final statements and financial reports issued by the Board of Supreme Audit for the number of private Iraqi universities; there are 30 universities. As well as management reports issued by the concerned authorities for universities in Baghdad for the Iraqi private universities in the capital for the period (2016.2017). The questionnaire was used as research tool;   Findings: Non-application of international accounting and auditing standards in private Iraqi universities, which highlights the lack of preparation of long-term reports in private Iraqi universities for sustainable development in future.   Research, Practical & Social implications: the sustainability report represents a structured presentation of the economic, environmental and social performance of the economic unit, thus helping to maximize the long-term value of the unit.   Originality/value: Presenting a proposed path for the Iraqi private universities to develop university control systems by integrating the university's strategy with the sustainability strateg

The Study of the Relationship between Comprehensive Earnings Volatility and Market Risk in Companies Listed on Tehran Stock Exchange

The main aim of the present study is to examine the relationship between comprehensive earnings volatility and market risk in companies listed on Tehran Stock Exchange. Statistical population of the present study consisted of companies listed on Tehran Stock Exchange during the time frame of 2006 to 2013 and sample volume is calculated to be equal to 122 companies by using screening method and after the elimination of outlaying observations. In this study, net earnings volatility, comprehensive earnings volatility and increasing comprehensive earnings volatility were considered as independent variables in order to study their effect on market risk in companies. In this study, in which panel data with fixed and random effects were used, results obtained from firm data analysis by using multiple-variable regression at 95% confidence indicated that there is a direct relationship between net earnings volatility, comprehensive earnings volatility and increasing comprehensive earnings volatility with market risk of companies

Effect of water deficit on the growth and yield on different genotypes of tomato in semi-arid climate condition

Saabunud / Received 23.05.2022 ; Aktsepteeritud / Accepted 28.07.2022 ; Avaldatud veebis / Published online 28.07.2022 ; Vastutav autor / Corresponding author: Ghassan Jaafar Hamdi; [email protected] areas where the supply of water for irrigation is limited, tomato production is often subject to drought stress. This study was conducted at the Department of Horticulture and Landscape Gardening, University of Diyala, Baqubah, Iraq in 2021 wherein 22 genotypes ('S.G', 'San II', 'M.O', 'Red Pear', 'F.R', 'Marb', 15 F1 hybrids were obtained from 6×6 half diallel cross and 'Bobcat' control hybrid) were cultivated under full irrigation [covering 100% of crop evapotranspiration demands (ETc)] and water deficit (50% of ETc) conditions. The results showed that cv. 1×6 produced the longest plants (119.01 cm) and the least time to flowering (10.23 days). Most branches (31.98) were produced by cv. 5×6. Both cvs. 1×6 and 5×6 produced the most leaf area (1 991 and 1 977 cm2 respectively) and most yield per plant (6.75 and 6.84 kg respectively). The 100% ETc irrigation treatment produced the longest plants (91.21 cm), the greatest number of branches (28.12), the most leaf area (1 673 cm2 ), and the highest plant yield (4.61 kg). The 50% ETc irrigation treatment produced the least time to flowering (13.7 days). Irrigation level lowering to 50% ETc achieved good results for the water use efficiency (WUE) use with predicted R2 = 1.00. Therefore, the results of this study recommend using the interaction of (both cvs. 1×6 and 5×6 irrigated with the 50% ETc treatment) to save water on irrigation and produce a high yield of tomatoes

Farā’id Alfāẓ al-Ḥayawānāt fī Al-Qur’ān Al-Karīm: Dirāsah fī al-I‘jāz al-Lugawi wa al-Bayāni

The Qur’an has many miraculous aspects, about which there has been much talk in the past and the present. It is related to the rhetorical and linguistic aspects, and this research comes as one of these episodes that reveal the secret of the uniqueness of the words of the Holy Qur’an in general and the uniqueness of its words in particular, which came in an unprecedented manner and was organized in a non-repetitive way between the folds of its verses, so it was distinguished and unique in that it was not repeated, even its root as well. So it was consistent with the splendor of its presentation and organized in its context, in a tight linguistic system from a wise expert, and to be specific, the research was limited only to the unique words of animals and insects that were mentioned in the entire Qur’an, using the integrative approach that mixes the historical method that traces the phenomenon to the origin of its origin, and from the first to launch it and use it through the times to what it has now settled, and the linguistic analytical method, which is useful in analyzing words linguistically to understand the meaning, then the descriptive method, which monitors the characteristics of the phenomenon and its features, then clarifying this uniqueness, its rhetorical effects, and its aesthetic value. Its graphic secret is a purely artistic work that falls under the artistic method. Accordingly, the study came in three main sections and a conclusion, accompanied by the sources and references of the research. The first of them: the definition of the uniques linguistically and idiomatically, the second: the uniqueness in the critical and rhetorical heritage, and the third: the uniqueness of animals and insects in the Qur’an. Perhaps with this we add a new twist to Qur’anic studies, in fulfillment of the Qur’an, and in enriching its language

Physiological disturbances and histological damages of reproductive system in male rats resulted by metformin

The current study was designed to evaluate the effects of metformin in some physiological and histological parameters of reproductive system in the diabetic male rats experimentally.  Forty rats were randomly divided into four groups. The (control) first group was treated with normal saline; the second was infected group which included rats diabetic experimentally treated by alloxan; the third and fourth groups were induced diabetic experimentally and received metformin suspension (150 mg kg-1 daily) at one and two doses respectively. Twelve hours was time between these two doses. Reproductive ability was measured by determination of some physiological parameters as count sperm, malformations, motility, dead sperm, weights of sex organs (testes, epididymis, prostate glands and seminal vesicles) and the damaged testicular structure. The present results indicated that the administrated metformin at high doses led to significant decrease (p < 0.05) in total count of sperm, motility and in weights of all sex organs such as testes, epididymis, prostate glands and seminal vesicle, while significant increase (p < 0.05) in sperm abnormalities and dead sperm. Also, the results showed that the diabetes and exposure to metformin caused many malformations of sperm such as shattered sperm, the lacking, hooked and quirky tail, while the abnormalities of head included the lacking, Globozoospermia and elliptical head. The histological damages in testicular structure were observed including the destroyed and raised thickness of connective tissue among seminiferous tubules, necrosis and reduction numbers of spermatocytes along with the congestion of blood vessels. Many histological alterations occurred clearly due to treated with high dose of metformin after diabetic experimentally including the most affected structural troubles as large fracture of seminiferous tubules, expansion of bloody congestion and raise of necrosis in testicular structure

Improvement in Production, Fruit Quality and Water Use Efficiency of Three Tomato Cultivars by Foliar Application of Tecamin Flower® Under Water Deficit Conditions

During drought, chemical elements in a fertilizer go into solution in the soil with difficulty and nutrients are less available to plants. Foliar fertilization with water soluble Tecamin flower®, a product containing chemicals needed by plants, compensates for nutrient deficiency by roots due to water deficit. The study was undertaken to evaluate impacts of foliar application of Tecamin flower® at 0 or 2.5 ml/l and deficit irrigation (50 or 100% of field capacity) in tomato (Solanum lycopersicum L.) cvs. Bobcat, Finenss and Hadeer. The results showed that ‘Bobcat’ cultivar produced the highest vitamin C content, fruit firmness and total yield. ‘Finenss’ had the highest total soluble solids and water use efficiency (WUE). ‘Hadeer’ had the highest titratable acidity and the lowest pH. Plants irrigated at a 50% rate produced the highest vitamin C content, total soluble solids, fruit firmness and the lowest pH. 100% irrigation resulted with the highest yield and WUE. The plant treated with 2.5 ml/l Tecamin flower® produced the highest vitamin C content, total soluble solids, titratable acidity, fruit firmness, total yield, WUE and the lowest pH. Foliar application of Tecamin flower®, regardless of cultivar, improved production, fruit quality and WUE of tomato under normal and water deficit conditions and played a role in alleviating the negative impact of water deficit

Farāʾid Alfāẓ An-nābaāt fī al-Qurʾān al-Karīm: Dirāsaẗ fī al-‘iʿjāz al-Luġhowiy Wā At-Tarbiyah Al-Islaamiyah

This research is reveal the secrecy of the plant's sentences in the Qur'an, both specific and general aspects as it has not been previously revealed. This in-depth study in uncovering this uniqueness presents beauty because it is not repeated, and has root words so that it can be seen clearly the beauty of the presentation and arranged according to the context of the study is a clear linguistic system for those who understand. In addition to this linguistic beauty, the usefulness of this study also has meaning from the philosophical aspect of living life which can be used as a life lesson in the form of the value of life. This research is descriptive phenomenological research that uses an integrative approach and linguistic analysis by combining historical methods that explore phenomena both from the aspect of the word origin and the depth of meaning from the philosophical aspect of education. This research consists of two parts, namely the linguistic and philosophical aspects of Islamic education. From the linguistic aspect, there are three studies, namely the definition of linguistic and idiomatic characteristics, critical and rhetorical inheritance, and the uniqueness of plants in the Qur'an. Meanwhile, from the philosophical aspect of education, it is to explore the beauty of God's creation and make it an example in human life that provides many benefits to the surrounding environment. The results of the study conclude that ‎the study of plants in the Qur'an has diverse characteristics which are extremely beautiful in enriching language ‎scholarship and having a philosophical value from the living ways of plants that ‎ give benefits. The Qur'an has many unique characteristics, both historically and in contemporary reality. One of the uniqueness is the linguistic and rhetorical aspects of the word plant. The development of plants that provide many benefits to the surrounding nature can be imitated by humans as intelligent beings

Influence of Water on Anchor Plate Behavior in Sandy Soil with and Without Improvement

Plate anchors are one of the most common types of ground anchors used in foundation systems, as they transfer loads from the foundation to the soil to prevent overturning the foundation and overcome the forces that could threaten the integrity of the structure. The present work concerns the study of the combined effects among the behavior of the anchor plate in sandy soil with and without water presence as a static state at a different head level (h=15, 30, and 40 cm) above the base of the anchor plate and for two states of the soil with improvement by geogrid at various location and without improvement. The soil sample was brought from AL-Nidaa district in the city of AL-Najaf (Iraq). The highest value of the ultimate uplift capacity is observed when the geogrid layer is adjacent to the anchor plate for dry and submerged cases of the soil. The negative effect of the presence of the geogrid layer appears when the water table level rises above the ground surface level

The effect of exercises by using VertiMax device in the development of explosive strength and defensive blocking for handball players

This study aims to prepare special exercises using VertiMax device and to identify the effect of these exercises on the explosive strength and defensive blocking of senior handball players. The researchers have adopted the experimental approach, and the case study is identified by the senior handball players of Al- Dagharah handball club whose number is 16, and their lengths ranged (182.4 ± 3.282 cm), weights (82 ± 4.387 kg) and ages (23 ± 1.846 years). They are divided by a simple random method into two groups by (8) players per group in which the experimental group has used exercise by VertiMax device, while the control group has used team coach exercises. The researchers have conducted the explosive strength and defensive blocking tests of the study sample. The training method has included 3 units per week for a period of 6 weeks using the method of high-intensity interval training. The results of the explosive strength and defensive blocking tests have been presented and analysed. It is concluded that the exercises by using the VertiMax as auxiliary and effective devices can be relied upon in developing the explosive strength and defensive blocking of the handball