The primary objective of this study was to identify the obstacles and problems encountered in the work of sports clubs according to the reality of the application of administrative automation. The present study was conducted in the sports club headquarters of Baghdad within the timeframe of October 2021 to December 2021. In the present study, a descriptive approach was used by the researchers in an analytical style according to the nature of the problem to be studied. The research community of the current study was composed of 100 sports clubs in the governorate of Baghdad. A total of 80 questionnaires were filled by the sample participants, who represented a percentage of 80% of the research community. After processin

The current research aims to identify the effect of Baska style on students’ achievement and the creative thinking in material rhetoric and the application of students for fifth grade literary. To achieve the study objectives, the researcher has designed an achievement test to measure group of students in the fifth grade literary in material application. The researcher chose a sample of 40 female students from Khansa School for Girls in Baghdad for the academic year (2014 - 2015), he applied the test on an exploratory sample consisted of 30 female students from the research community. The study resulted in being no statistically significant difference at the level of significance (0.05) between the mean scores of the experimental group

The research aims to delve into the nature of international financial reporting standards and the unified accounting system adopted in the Iraqi environment and financial ratios in the theoretical side. In the practical aspect, the results of some financial ratios of Basrah Gas Company were compared with the adoption of the financial statements prepared on the basis of the consolidated accounting system with the prepared financial statements Based on the International Financial Reporting Standards (IFRS). The research has reached a number of conclusions, including a difference in the accounting rules and practices between IFRS and the consolidated accounting system in force in Iraq. The adoption of IFRS has led to a decrease in profitabi

The differential protection of power transformers appears to be more difficult than any type of protection for any other part or element in a power system. Such difficulties arise from the existence of the magnetizing inrush phenomenon. Therefore, it is necessary to recognize between inrush current and the current arise from internal faults. In this paper, two approaches based on wavelet packet transform (WPT) and S-transform (ST) are applied to recognize different types of currents following in the transformer. In WPT approach, the selection of optimal mother wavelet and the optimal number of resolution is carried out using minimum description length (MDL) criteria before taking the decision for the extraction features from the WPT tree

Experimental measurements were done for characterizing current-voltage and power-voltage of two types of photovoltaic (PV) solar modules; monocrystalline silicon (mc-Si) and copper indium gallium di-selenide (CIGS). The conversion efficiency depends on many factors, such as irradiation and temperature. The assembling measures as a rule cause contrast in electrical boundaries, even in cells of a similar kind. Additionally, if the misfortunes because of cell associations in a module are considered, it is hard to track down two indistinguishable photovoltaic modules. This way, just the I-V, and P-V bends' trial estimation permit knowing the electrical boundaries of a photovoltaic gadget with accuracy. This measure

This research was from an introduction, three topics and a conclusion, as follows:
The first topic: the concept of Islamic banks and their emergence and development, which includes three demands are:
The first requirement: the concept of Islamic banks and types, and there are two requirements:
* Definition of Islamic banks language and idiom.
* Types of Islamic banks.
The second requirement: the emergence and development of Islamic banks.
Third requirement: the importance of Islamic banks and their objectives.
We learned about the concept of banks and their origins and how they developed and what are the most important types of Islamic banks
The second topic: Formulas and sources of financing in Islamic banks and

Nowadays, due to our everyday stress and current stressful lifestyle, the loss of items appears a frequent issue and may be very inconvenient. In this regard, until the IoT becomes part of everyday life, we can use the software as an efficient tool to assist a person's searching, verifying, and finding lost belongings. This paper presents an Android-based application that we proposed and implemented to help users find lost items. Utilizing this software will enable the subscriber to record his request to the relevant authority. In addition, a special section offers to insert a contact telephone number or email to communicate between the person who found the item and the person who lost it. During testing, among other services, the p