Cloud computing is the new technological trend for future generations. It represents a new way to use IT resources more efficiently. Cloud computing is one of the most technological models for developing and exploiting infrastructure resources in the world. Under the cloud, the user no longer needs to look for major financing to purchase infrastructure equipment as companies, especially small and medium-sized ones, can get the equipment as a service, rather than buying it as a product. The idea of ​​cloud computing dates back to the sixties of the last century, but this idea did not come into actual application until the beginning of the third millennium, at the hands of technology companies such as Apple, Hp, IBM, which had

As regional development, as a matter of course, poses a number of systemic, scientific and political problems. While the issue of development is primarily at the national level to the limits of World War II in the industrialized world and to the 1960s borders in most Third World countries, the increasing awareness of regional disparities has led to the regional issue Were taken into consideration in the early 1960s and 1970s in most industrialized and developing countries alike. The local issue was only introduced in the early 1980s. The awareness of regional disparities and the fact that the regions do not have the same potential and that some regions have the resources to enable them to develop, grow and develop, unlike other r

The Internet, networks and the means of communication in the world of communication and information have greatly influenced all aspects of the information cycle until things have been turned upside down, and it has even been said that today the world can be separated into two worlds: the world of pre-internet and post-Internet.

Perhaps one of the most important data of the Internet in the world of information and journalism is electronic publishing, which comes blogging as one of its forms. Blogs, which have begun slowly in the form of personal diaries, developed and spread on the Internet very quickly and started to have its own universe, the world of blogging. It has begun to make its way in the world of journali

The paper is concerned with, the behavior of the hydrostatic thrust bearings lubricated with liquid-solid lubricants using Einstein viscosity formula, and taking into account the centrifugal force resulting from high speed.  Also studied is the effect of the bearing dimensions on the pressure, flow rate, load capacity, shear stress, power consumption and stiffness.

The theoretical results show an increase in load capacity by (8.3%) in the presence of solid graphite particles with concentration of (16%) by weight as compared with pure oil, with increasing shear stress.  .

In general the performance of hydrostatic thrust bearings improve for load carrying capacity, volume flow rate,

As computers become part of our everyday life, more and more people are experiencing a
variety of ocular symptoms related to computer use. These include eyestrain, tired eyes, irritation,
redness, blurred vision, and double vision, collectively referred to as computer vision syndrome.
The effect of CVS to the body such as back and shoulder pain, wrist problem and neck pain.
Many risk factors are identified in this paper.
Primary prevention strategies have largely been confined to addressing environmental
exposure to ergonomic risk factors, since to date, no clear cause for this work-related neck pain
has been acknowledged. Today, millions of children use computers on a daily basis. Extensive
viewing of the compute

يتمثل الهدف الأساسي من الرقابة علىٰ تركز الشركات في منع آثارها المحتملة غير التنافسية الضارة بالهيكل التنافسي للسوق المعنية، وذلك لحماية حرية المنافسة فيها. وفي إطار ذلك لا بد من التحقق من أن تلك العمليات ليس من شأنها إعاقة المنافسة الفعّالة أو الحد منها بشكل كبير علىٰ نحو يترتب عليه التأثير علىٰ السوق المعنية بجعلها أقل قدرة علىٰ المنافسة مما كانت عليه، أي ضرورة التنبوء بكافة الآثار المحتملة التي ستترتب عل

Urbanization can not be seen as a modern phenomenon. It has led people to live and live in cities for thousands of years. It should be noted here that the oldest villages and large cities have emerged after the crystallization of civilization, that the emergence of cities was one of the phenomena of civilization. There is no doubt that the cities after the emergence has contributed to the development of civilization effective contribution. There has been a civilizational progress when the man practiced agriculture and used metal tools and invented the wheels and went to write in the New Stone Age. In this period, many changes in the field have taken place in economic, cultural and social life. In the economic and cultural aspect, this tr

The importance of television has emerged as an effective and influential force in the lives of societies and peoples, And not just a professional media since the fifties of the twentieth century, It was used as a platform to achieve the goals and objectives of the media and politics for governments, agencies and individuals in different countries of the world, Using many methods, methods and techniques that later became important major subjects and curricula and a scientific specialization that was founded for him to study and teach in most international universities, The media, especially television and satellite channels, play an active and significant role in managing crises and conflicts and directing them through the methods of deal

The research aims to measure the extent of the impact of Earnings quality in the continuity of the company for a sample of private commercial banks listed on the Iraq Stock Exchange. The research sample included (15) of the listed commercial banks that continue to issue their financial statements for the period from (2009-2018).The research relied on three main models of measurement and on four steps. The first step is to measure the Persistence (Earnings Quality) by Depending the sustainability model. While the second step included measuring the Predictability of accounting profits by deriving the square root of the disparity of the estimation error from the first model Persistence (Earnings Quality), and the third step included

Abstract

The economic and financial crises in the world economy series led to increased awareness of the importance of the internal control system, because it is one of the main pillars of any economic unit, as it works to verify the application of policies, regulations and laws and verification of asset protection from theft and embezzlement procedures, it is also working on trust accounting information imparted through the validation of accounting information, analyze and detect the misleading.

The existence the internal control system a factor in many of the accounting practices that limit the ability of the administration to produce misleading financial reporting

The