This study aims to know the extent of the impact of Strategic Leadership as an independent variable in Strategic Learning as a dependent variable to help the senior leadership in Anbar University to take the right decisions to develop Strategic Learning programs in light of the circumstances of the Covid-19 and the sudden decisions adopted by the university to switch to E-learning and to blend. The survey was conducted by distributing a questionnaire that was adopted as a primary tool in data collection from the study sample represented by the university's senior leaders, An intentional random sample of (105) was selected from our community of (127), the data were analyzed by (SPSS) Depe

The aim was to design a MATLAB program to calculate the phreatic surface of the multi-well system and present the graphical shape of the water table drawdown induced by water extraction. Dupuit’s assumption is the base for representing the dewatering curve. The program will offer the volume of water to be extracted, the total number of wells, and the spacing between them as well as the expected settlement of soil surrounding the dewatering foundation pit. The dewatering well arrangement is required in execution works, and it needs more attention due to the settlement produced from increasing effective stress.

          This study aims to identify the concepts of financial crisis and its reasons of creation , also explain the effects of the accounting disclosure and the International Accounting Standards in current financial crisis, In addition to,  indicate the role of accounting in the reform of the financial system from the impact of financial crisis.      

       The  methodology of this study orientied to two main aspects, the first is an identifying approach through exploring the opinion of financial experts, the second aspect is based on an analytical approach to satisfy the requirements  of experts to get there opi

An R-module M is called ET-H-supplemented module if for each submodule X of M, there exists a direct summand D of M, such that T⊆X+K if and only if T⊆D+K, for every essential submodule K of M and T M. Also, let T, X and Y be submodules of a module M , then we say that Y is ET-weak supplemented of X in M if T⊆X+Y and (X⋂Y M. Also, we say that M is ET-weak supplemented module if each submodule of M has an ET-weak supplement in M. We give many characterizations of the ET-H-supplemented module and the ET-weak supplement. Also, we give the relation between the ET-H-supplemented and ET-lifting modules, along with the relationship between the ET weak -supplemented and ET-lifting modules.

     Let  be an R-module, and let  be a submodule of . A submodule  is called -Small submodule () if for every submodule  of  such that  implies that . In our work we give the definition of -coclosed submodule and -hollow-lifiting modules with many properties.

I mpact strength for Epoxy/Polyurethane, Blends and their composites with two
layers of Glass fibers (0-90) are calculated.
The impact strength of the blends and composites decrease with increasing weight
by weisht percentage of polyurethane . This result is attributed to the high elasticity
of PU , and to the immiscibility between the polymer blends as well as the fiber
delaminates

One of the most important parameters determining structural members' durability and strength is the fire flame's influence and hazard. Some engineers have advocated using advanced analytical models to predict fire spread impact within a compartment and considering finite element models of structural components to estimate the temperatures within a component using heat transfer analysis. This paper presented a numerical simulation for a reinforced concrete beam’s structural response in a case containing Water Absorbing Polymer Spheres (WAPS) subjected to fire flame effect. The commercial finite element package ABAQUS was considered. The relevant geometrical and material parameters of the reinforced concrete beam model at elevated t