COVID-19 (Coronavirus disease-2019), commonly called Coronavirus or CoV, is a dangerous disease caused by the SARS-CoV-2 virus. It is one of the most widespread zoonotic diseases around the world, which started from one of the wet markets in Wuhan city. Its symptoms are similar to those of the common flu, including cough, fever, muscle pain, shortness of breath, and fatigue. This article suggests implementing machine learning techniques (Random Forest, Logistic Regression, Naïve Bayes, Support Vector Machine) by Python to classify a series of chest X-ray images that include viral pneumonia, COVID-19, and healthy (Not infected) cases in humans. The study includes more than 1400 images that are collected from the Kaggle platform. The expe

Background: Insufficient sleep due to excessive media use is linked to decrease physical activity, poor nutrition, obesity, and decreased overall health-related quality of life.

Objectives: To assess the effect of using the internet and social media on the sleep of 4th-stage secondary school students.

Subjects and Methods: Cross-sectional study with the analytic element; for 500 secondary school students, obtained by choosing two schools randomly from each of the six educational directorates, by using a structured questionnaire.

Result: Secondary scho

This research aims to know the effect of adopting IFRS 9 on the relevance of the value of the accounting information of the companies in the Iraqi Stock Exchange. Researchers relied on analyzing the financial statements of 10 listed companies for years 2016 – 2019. Researchers used the Ohlson price model to test the relationship between accounting information and value relevance. The research indicated that there is a significant relationship between the adoption of IFRS 9 and the relevance of the value of the earnings and the book value, but the earnings information is more relevance than the book value information, it is due to the interest of investors in the income statement in making investment decisions.

This study aims to test whether the institutions listed on the Iraq Stock Exchange have a significant correlation between the level of conservative accounting practice with the level of market share returns during the Coronavirus pandemic period as one of the policies to confront the economic repercussions of the Coronavirus pandemic. Furthermore, the sample included institutions listed on the Iraq Stock Exchange during the 2019 and 2020 years, i.e., the period before the Coronavirus pandemic and during the Coronavirus pandemic for the purpose of comparison. The market value to book value model was used, and the study found that conservative institutions had achieved the highest level of market share prices compared to non-conservat