As a result of the entry of  multinationals companies in Iraq for investing in the joint projects through conducting agreements and contracts for work on important and strategic projects to get the necessary funds and various experiences which characterize the foreign participant sides that Iraq currently needs them and because of the non-applying the accounting processing stipulated in the unified accounting system in addition to the absence of a local accounting bases as well as the default of the participant contracts on indicating the accounting methods about those projects which are considered one of the bases that enables auditors in the public sector to depend on it, thus the research paper deals with studying an

Aim: This article aims to review the studies on the bond strength between dental ceramics and metal restoration in crowns and bridges using various techniques. Methodology: Electronic databases for scientific research, including PubMed, Cochrane, and Medline, were searched. The following keywords were used: dental ceramic, cobalt-chromium (Co-Cr) alloy, shear bond strengths, Selective Laser Melting (SLM) technique, sandblasting technique, three-point bending test, hardness test, mode of failure, Scanning Electron Microscope (SEM) and roughness test. Initial retrieval of 86 original papers from the worldwide databases was done after careful screening, including reviews of the literature on the different techniques used to enhance the shear b

In The Name of Allah Most Gracious Most Merciful

It is no secret to everyone that the endowment is an important nucleus for the prosperity of Islamic civilization, especially in the fields of education, health, economy, and defensive military actions that fall within the door of jihad, and so on. Al-Ashraf, Qom Al-Quds, Cairo, and other parts of the Islamic world. What we will see in the research.

The current paper examines the Arab EFL teacher view on the application of AI-based chatbots as a method of aiding writing instruction. It explores pedagogy, didactic difficulties and ethics. The overall aim is to clarify the perception that teachers have of AI chatbots as a useful tool in the writing process and to find out to what degree these perceptions are reflected in instructional decision-making and classroom behaviors. A quantitative study was conducted using a structured questionnaire that was given to forty Arab EFL teachers, using a sequential explanatory mixed-method design. To elaborate and contextualize the survey results, qualitative enquiry was implemented through semi-structured interviews with twelve teachers. Fin

The current paper examines the Arab EFL teacher view on the application of AI-based chatbots as a method of aiding writing instruction. It explores pedagogy, didactic difficulties and ethics. The overall aim is to clarify the perception that teachers have of AI chatbots as a useful tool in the writing process and to find out to what degree these perceptions are reflected in instructional decision-making and classroom behaviors. A quantitative study was conducted using a structured questionnaire that was given to forty Arab EFL teachers, using a sequential explanatory mixed-method design. To elaborate and contextualize the survey results, qualitative enquiry was implemented through semi-structured interviews with twelve teachers. Fin

This study was conducted in the poultry field of the College of Agricultural Engineering Sciences / University of Baghdad for the period from 10/15/2021 to 11/25/2021 in order to show the effect of adding different levels of Ganoderma lucidum to broiler diets on physiological traits and indicators of fat oxidation in meat. In it, 200 unsexed (Ross 308) chicks of one-day-old breed were used, with a starting weight of (40) g. The chicks were distributed and randomly divided into four treatments, with 50 birds for each treatment. One treatment included five replicates (10 birds/repeat) and the experiment treatments were T1, T2, T3, and T4. The percentages of adding reishi mushrooms were 0, 0.5, 1, and 1.5 g/kg of feed, respectively. Th

The Accounting Disclosure for non-current intangible assets is necessary to rely on accounting information by decision makers in the economic unity, two international accounting standards issued (IAS16,36), which aims to provide the foundations of the recognition, measurement and disclosure of appropriate assets Non-current tangible. (IAS16) allowed to use re-evaluation approach to measure assets entrance due to the inadequacy of the accounting information resulting from the application of the historical cost of the entrance under increasing technical developments and continuing that leave clear their effects on non-current intangible assets, As well as the requirements of what came (IAS36) the importance of accounting for the impairment

The aim of the research was designing a nutritional program with amino acids well as designing exercises for muscular strength training for youth female badminton players. In addition to that the researcher aimed at identifying the effect of amino acid accompanied with muscular training on some physiological indicators in youth female badminton players. The researcher used the experimental method. The subjects were (7) youth female badminton players from the Armenian badminton club. Many physiological tests were conducted including PWC170 and Vo2Max. The data was collected and treated using proper statistical operations to conclude that amino acid accompanied with muscular ability training have a positive effect on some physiological indica