The study is concerned with the problem of the earthly identity of kindergarten children by verifying its aims in identifying the earthly identity of the first level of kindergarten children and the earthly identity of both levels of the kindergarten. The research also aims to identify the earthly identity of male and female kindergarten children. The study population is represented in public and private kindergartens on both sides of Baghdad city, Karkh & Rusafa for the academic year (2022-2023). The earthly identity test in its final form consisted of (10) items. The test was administered to a sample of (400) children in public and private kindergartens, who were selected randomly. The results showed that kindergarten children have

Abstract

      Value Added Tax (VAT) is one of the most important types of indirect taxes because of its advantages in achieving financial, economic and financial objectives. The introduction of VAT is part of the reform of the structure of the Lebanese public tax system aimed at reducing the fiscal deficit and resulting inflation, which still lacks a general consumption tax. There is also an urgent need to increase treasury revenues , Because of its broad tax base, as it imposes on the consumption of locally produced and imported goods, in addition to the role played by this tax in support of the local product              &nbs

Because of the vulnerability of the concept of historical cost adopted as a basis for accounting measurement to many of the criticisms in reaction counter to the concept of fair value, the aim of the research is to try to make a comparison between the historical cost and fair value to prove the health and safety of any of the measurement best for the preparation of financial statements and through the state of each of the two study secretary and good financial investment after being diagnosed with a realistic problem is the limitations of the concept of historical cost in the evaluation of assets in spite of the supposed information disclosed in the financial statements compared to appropriate property for the concept of the fair value o

This paper proposes a better solution for EEG-based brain language signals classification, it is using machine learning and optimization algorithms. This project aims to replace the brain signal classification for language processing tasks by achieving the higher accuracy and speed process. Features extraction is performed using a modified Discrete Wavelet Transform (DWT) in this study which increases the capability of capturing signal characteristics appropriately by decomposing EEG signals into significant frequency components. A Gray Wolf Optimization (GWO) algorithm method is applied to improve the results and select the optimal features which achieves more accurate results by selecting impactful features with maximum relevance

This paper includes an experimental study of hydrogen mass flow rate and inlet hydrogen pressure effect on the fuel cell performance. Depending on the experimental results, a model of fuel cell based on artificial neural networks is proposed. A back propagation learning rule with the log-sigmoid activation function is adopted to construct neural networks model. Experimental data resulting from 36 fuel cell tests are used as a learning data. The hydrogen mass flow rate, applied load and inlet hydrogen pressure are inputs to fuel cell model, while the current and voltage are outputs. Proposed model could successfully predict the fuel cell performance in good agreement with actual data. This work is extended to developed fuel cell feedback

The microbend sensor is designed to experience a light loss when force is applied to the sensor. The periodic microbends cause propagating light to couple into higher order modes, the existing higher order modes become unguided modes. Three models of deform cells are fabricated at (3, 5, 8) mm pitchand tested by using MMF and laser source at 850 nm. The maximum output power of (8, 5, 3)mm model is (3, 2.7, 2.55)nW respectively at applied force 5N and the minimum value is (1.9, 1.65, 1.5)nW respectively at 60N.The strain is calculated at different microbend cells ,and the best sensitivity of this sensor for cell 8mm is equal to 0.6nW/N.

In search of novel antibacterial agent, a series of new isatin derivatives (3a-d) have been synthesized by condensation isatin (2,3-indolinendione) with piperidine (hexahydropyridine), hydrazine hydrate and Boc-amino acids respectively. Compounds synthesized have been characterized by IR spectroscopy and elemental analysis. In addition, the in vitro antibacterial properties have been tested against E. coli, P. aeruginosa, and Bacillus cereus, S. aureus by employing the well diffusion technique. A majority of the synthesized compounds were showing good antibacterial activity and from comparisons of the compounds, compound 3d has been determined to be the most active compound.

Giving advice refers to an attempt by the speaker to express what the addressee should do in a particular situation or what is good for him/her. It is also a feature of making social relations and communications move smoothly and become stronger. The current study aims to investigate the strategies of the speech act of advice by old females and males for the younger generation in written signs. Comparison is made between old females and males regarding their pragmatic use of advice and the way they are manifested in expressing gender identity differences. The sample of the study consists of (30) written signs of advice divided equally between the two gender groups. Hinkel’s (1997) classification of the strategies for perceiving th

Investigating the strength and the relationship between the Self-organized learning strategies and self-competence among talented students was the aim of this study. To do this, the researcher employed the correlation descriptive approach, whereby a sample of (120) male and female student were selected from various Iraqi cities for the academic year 2015-2016.  the researcher setup two scales based on the previous studies: one to measure  the Self-organized learning strategies which consist of (47) item and the other to measure the self-competence that composed of (50) item. Both of these scales were applied on the targeted sample to collect the required data