The topic of urban transformations has attracted the attention of researchers as it is one of the basic issues through which cities can be transformed towards sustainability. A specific level of transformation levels according to a philosophical concept known as a crossing. This article has relied on a specific methodology that aims to find a new approach for urban transformation based on the crossing concept. This concept derives from philosophical entrances based on the concepts of (being, process, becoming, and integration). Four levels have been for the crossing are (normal, ascending, leap, and descending). Each of these levels includes specific characteristics that distinguish it. The results showed that there is no descending

   Advertising design is one of the arts of communication of various levels and one of the aspects of the fields of design arts, and that the construction of the design environment in the advertising is one of the important entry points in making the recipient feel this environment and feel as if being one of its elements. It is an entrance worthy of study and research and is a problem worth raising according to the following question: - What is the effectiveness achieved in the virtual design environment for digital advertising? The two  researchers dealt with the research in three frameworks, the methodological framework which identified (the problem of research, its importance, purpose, limits, and the definition of ter

Background: Due to the complicated and time-consuming physiological procedure of bone healing, certain graft materials have been frequently used to enhance the reconstruction of the normal bone architecture. However, owing to the limitations of these graft materials, some pharmaceutical alternatives are considered instead.  Chitosan is a biopolymer with many distinguishing characteristics that make it one of the best materials to be used as a drug delivery system for simvastatin. Simvastatin is a cholesterol lowering drug, and an influencer in bone formation process, because it stimulates osteoblasts differentiation, bone morphogenic protein 2, and vascular endothelial growth factor. Objectives: histological, histochemical and histomorp

Stick-slip is kind of vibration which associated with drilling operation in around the bottom hole assembly (BHA) due to the small clearance between drill string & the open hole and due to the eccentric rotating of string. This research presents results of specific experimental study that was run by using two types of drilling mud (Fresh water Bentonite & Polymer), with/without Nanoparticle size materials of MgO in various ratios and computes the rheological properties of mud for each concentration [Yield point, plastic viscosity, Av, PH, filter loss (30 min), filter cake, Mud Cake Friction, Friction Factor]. These results then were used to find a clear effects of Nanoparticle drilling mud rheology on stick - slip strength by sev

Many consumers of electric power have excesses in their electric power consumptions that exceed the permissible limit by the electrical power distribution stations, and then we proposed a validation approach that works intelligently by applying machine learning (ML) technology to teach electrical consumers how to properly consume without wasting energy expended. The validation approach is one of a large combination of intelligent processes related to energy consumption which is called the efficient energy consumption management (EECM) approaches, and it connected with the internet of things (IoT) technology to be linked to Google Firebase Cloud where a utility center used to check whether the consumption of the efficient energy is s

 The study aimed to show the jurisprudential impact of the multiplicity of directing the syntactic movement of the Qur’anic readings, and it was based on the inductive, descriptive and analytical approach. , such as the difference in explaining the ruling on washing the feet, and the one who meditates on the Qur’anic readings notices in it a picture of the Qur’anic miracles, and this is what is manifested by the brevity of the speech. Collapse the research, and the research tried to trace the Qur’anic readings, contained in the verses, and the readings were limited to what is related to the explanatory meaning mentioned by the commentators, by clarifying the explanatory relationship between the Qur’anic readings and the me

The research aims to clarify the importance of adoption of International Accounting  Standard No. (12) "Income Taxes" as a tool for the measurement and disclosure of income taxes in the financial statements، and how to deal with the differences that arise as a result of difference in net profit accounting for net tax profit ،The problem of the research focused on the disparity between the income tax estimate in Iraq in accordance with the accounting standards and financial reporting and assessment of income tax in accordance with the tax laws and legislation, this discrepancy has led to the emergence of differences between accounting profit and tax profit (temporary differences and permanent differences) and these differences of w