The study aims to demonstrate the significance of metaverse technology across various disciplines, academic degrees, scientific fields, and academic titles. It also aims to assess the level of knowledge and understanding of university teachers (research sample) regarding metaverse technology. Hence, the descriptive research methodology was based on the method of statistical survey in the sample. It involved a set of organized scientific steps to deduce data from the reality of the statistical sample and its nature in order to achieve the objectives of the study. In this study, a questionnaire was used as a tool to collect data from a random sample of approximately 121 teachers and instructors from the University of Baghdad. This app

Is hardly day expire without hearing the news either Abuse Managementthe accounting standards or the existence of serious misstatements by someauditors.Which caused the demanding of many companies in the recent republication of the financial statements and the re-announcement of its financialresults. Such acts raise questioning about the role that should be played by theauditors, prompting agencies responsible for setting auditing standards to takeTo throw increasingly responsibility on the auditors in order to interest risksfraud The Risks of Fraud in their review of the financial statements.also The Public Company Accounting Oversight Board in the U.S.called about the need of owning the Certified Public Accountants those whoaudits for

The study aims at knowing the actual uses of instructional technology in teaching history subject in the colleges of education for humanities from the college staff members' perspectives and their attitudes towards it. The sample of the study consisted of (24) instructors from the Colleges of Education for the Humanities, the College of Basic Education- Haditha and the College of Education for Women, the study used the descriptive method, and the questionnaire was consisted of (50) items, and the psychometric properties of the instrument of the study were extracted. The researchers used the appropriate statistical means to analyze the data, and the results of the study showed the following: the teaching staff attitudes towards the use of

Background. Material tribology has widely expanded in scope and depth and is extended from the mechanical field to the biomedical field. The present study aimed to characterize the nanocoating of highly pure (99.9%) niobium (Nb), tantalum (Ta), and vanadium (V) deposited on 316L stainless steel (SS) substrates which considered the most widely used alloys in the manufacturing of SS orthodontic components. To date, the coating of SS orthodontic archwires with Nb, Ta, and V using a plasma sputtering method has never been reported. Nanodeposition was performed using a DC plasma sputtering system with three different sputtering times (1, 2, and 3 hours). Results. Structural and elemental analyses were conducted on the deposited coating

This research presents an experimental investigation of the rehabilitation efficiency of the damaged hybrid reinforced concrete beams with openings in the shear region. The study investigates the difference in retrofitting ability of hybrid beams compared to traditional beams and the effect of two openings compared with one opening equalized to two holes in the area. Five RC beams classified into two groups, A and B, were primarily tested to full-failure under two-point loads. The first group (A) contained beams with normal weight concrete. The second group (hybrid) included beams with lightweight concrete for web and bottom flange, whereas the top flange was made from normal concrete. Two types of openings were considered in this s

A two-dimensional computational study had been performed regarding aerodynamic forces and pressures affecting a cambered inverted airfoil, CLARK-Y smoothed with ground effects by solving the Reynolds-averaged Navier-Stokes equations, using the commercial software COMSOL Multiphysics 5.0 solver. Turbulence effects are modeled using the Menter shear-stress transport (SST) two-equation model. The negative lift (down-force), drag forces and pressures surface were predicted through the simulation of wings over inverted wings in different parameters namely; varying incidences i.e. angles of attack of the airfoils, varying the ride hide from the ground covering various force regions, two-dimensional cross-section of the inverted front wings to be