The research aims to determine the effectiveness of auditing in light of the relationship between the governance of investment policy and the cost of debt in companies listed on the Iraqi Stock Exchange. The problem of the research is to raise the question about the effect of the governance of investment policy and the cost of debt on the effectiveness of auditing and auditors. During the research, the most important of them were: the existence of an impact relationship on the effectiveness of auditing through the relationship between the governance of investment policy and the cost of debt. The companies listed in the Iraqi Stock Exchange lack an effective proposed guide or framework dealing with the governance of investment policy desp

      Political Discourse Analysis is an important linguistic study approach used by politicians to gain people support. The present paper sheds light on the figures of speech  of emphasis in the televised debate between the two presidential elections candidates, Emmanuel Macron and Marine Le Pen and the distinctive effect they add to the political discourse to win general public support as well as the presidential elections.

       The present paper provides a rudimentary definition and an analysis of the terms “discourse” and “political discourse” and traces the significant role played by politically directed televised Media and internet to support political pa

importumt educational institution as (kindergartens) need teachers which qualified ownes modalities in their education for children , as Marzanu method in a way of learning and own methods of crisis management, because the teachers that own those styles of learning ginekindergarten children knowledge and the childrenIeaving based on theMeaing and knowledge and integration of their information, And teachers that earn methods of crisis management provide for the children of the kindergarten security within the educational institution which in turn affect the growth and development of the Child and then abilities, health physical, mental, psychological …etc.., The aims of the current research have identified to recognize: 1- the dimension

The purpose of the study is to identify the teaching techniques that mathematics' teachers use due to the Brain-based learning theory. The sample is composed of (90) teacher: (50) male, (40) female. The results have shown no significant differences between male and female responses' mean. Additionally, through the observation of author, he found a lack of using Brain-based learning techniques. Thus, the researcher recommend that it is necessary to involve teachers in remedial courses to enhance their ability to create a classroom that raise up brain-based learning skills.  

The current research aims to reveal the strength of education and the direction of the relationship between the formal thinking and learning methods of Kindergarten department students. To achieve this objective, the researcher developed a scale of formal thinking according to the theory of (Inhelder & Piaget 1958) consisting of (25) items in the form of declarative phrases derived from the analysis of formal thinking skills based on a professional situation that students are expected to interact with in a professional way. The research sample consisted of (100) female students selected randomly who were divided into four groups based on the academic stages, the results revealed that The level of formal thinking of the main sample is

أن عملية التعلم لازالت تسير بنفس الاسلوب المتبع الذي لا يعتبر المتعلمة محور اساسي في عملية التعلم مما سبب ظهور الملل وانخفاض الرغبة لدى المتعلمات للتعلم لغياب الحافز, ولكون المهارات الاساسية بكرة السلة كالمناولة الصدرية والطبطبة بتغير الاتجاه والتصويب السلمي تعد من المهارات المهمة في اللعبة تم اجراء هذه الدراسة الذي يهدف الى اعداد  منهج تعليمي قائم على انموذج التعلم البنائي والتعرف على تأثيره في بعض ا

This research aims at building a proposed training program according to the self-regulated strategies for the mathematics teachers and to identify the effect of this program on relational Mathematics of teachers. The sample of the research was (60) Math teachers; (30) teachers as experimental group and (30) teachers as control group. The results of the current research reacheded that the proposed training program according to some self-managed learning strategies, meets the needs of trainees with remarkable effectiveness to improve the level of their teaching performance to achieve the desired goals. Training teacher according to self-managed learning strategies is effective in bringing about the transition of training to their students

Estimating an individual's age from a photograph of their face is critical in many applications, including intelligence and defense, border security and human-machine interaction, as well as soft biometric recognition. There has been recent progress in this discipline that focuses on the idea of deep learning. These solutions need the creation and training of deep neural networks for the sole purpose of resolving this issue. In addition, pre-trained deep neural networks are utilized in the research process for the purpose of facial recognition and fine-tuning for accurate outcomes. The purpose of this study was to offer a method for estimating human ages from the frontal view of the face in a manner that is as accurate as possible and takes

     Developed countries are facing many challenges to convert large areas of existing services to electronic modes, reflecting the current nature of workflow and the equipment utilized for achieving such services. For instance, electricity bill collection still tend to be based on traditional approaches (paper-based and relying on human interaction) making them comparatively time-consuming and prone to human error.

This research aims to recognize numbers in mechanical electricity meters and convert them to digital figures utilizing Optical Character Recognition (OCR) in Matlab. The research utilized the location of red region in color electricity meters image to determine the crop region that contain the meters numbers, then