The websites over time have become one of the important tools for communication between individuals among themselves and between individuals and economic units, and they have emerged as one of the important intangible assets to achieve income, as they have become a competitive tool and a marketing outlet for these units and a main means of communication that it uses to exercise its various major activities and achieve potential economic benefits. Therefore, there was a need to measure and display the value of these sites in the financial statements as intangible assets.  Accordingly, the purpose of the research was to determine the costs of the websites owned by the economic unit by way purchase and sites that were created i

Severe Acute Respiratory Syndrome Coronavirus 2 (SARS-CoV-2) has caused enormous issues worldwide and is the most infectious pandemic. This study included 50 subjects (evenly distributed between sexes) and their range of ages starting from 2 to 67 years. According to the study's result, the ages and genders of subjects include susceptibility to COVID-19. Males were found to be more infected than females, and the ages of 36 to 67 were more common than other age ranges. Also, BMI calculations revealed that male patients with COVID-19 have the highest percentage of obesity. The clinical parameter results have been found serum C‐reactive protein (CRP) as an essential indicator that changes significantly in infection with COVID‐19 an

Reading Trend in the Recent school book

    This study carry’s out the correlation and the effect of two main variables, these variables are Job Satisfaction included six sub: wages - salaries and justice and yield, working  conditions    and services, pattern of supervision and the relationship with the manger, Relationship with colleagues, the content of the work and the variety of tasks, development and  promotion  opportunities available  to  an individual,   and Organizational Performance included  two sub variables:  Efficiency, Effectiveness.  This research was conducted using a questioner as a main tool, This questioner was distributed randomly to a research community composed of

This study aimed at some of the criteria used to determine the form of the river basins, and exposed the need to modify some of its limitations. In which, the generalization of the elongation and roundness ratio coefficient criterion was modified, which was set in a range between (0-1). This range goes beyond determining the form of the basin, which gives it an elongated or rounded feature, and the ratio has been modified by making it more detailed and accurate in giving the basin a specific form, not only a general characteristic. So, we reached a standard for each of the basins' forms regarding the results of the elongation and circularity ratios. Thus, circular is (1-0.8), and square is (between 0.8-0.6), the blade or oval form is (0.6-0

Discretionary Punishment, Public Regulation, Interest

publishing has become a large space in the field of interactive education and modern pages have become dedicated to the service of the educational effort in this area as the research in this context of the urgent scientific necessities, especially as we consider in Iraq from the new countries in the exploitation of these new technologies and investment possibilities of the information network And the contents of different in the framework of so-called distance education Here lies the problem of research in the possibility of finding scientific solutions for the design of interactive inter active website for students of the preparatory stage in Iraq and to find out the scientific ways to find design The study, which included the problem of

Technology plays a vital role in all walks of life, one of these is Education. Google Classroom is one of the educational tools that are free of cost and recently has gained popularity within a short period in many countries, including Iraq. The primary purpose of this study is to explore the Google Classroom use in EFL learners' composition writing. The sample of the study is EFL Second-year College students from the College of Science for Women /Computer Science Department, which consisted of (35) students who have implemented Google Classroom for at least one semester in their classroom. The students were asked to finish two uncompleted paragraphs that have the only main idea and write a suitable conclusion to each one. The results sh

The influx of data in bioinformatics is primarily in the form of DNA, RNA, and protein sequences. This condition places a significant burden on scientists and computers. Some genomics studies depend on clustering techniques to group similarly expressed genes into one cluster. Clustering is a type of unsupervised learning that can be used to divide unknown cluster data into clusters. The k-means and fuzzy c-means (FCM) algorithms are examples of algorithms that can be used for clustering. Consequently, clustering is a common approach that divides an input space into several homogeneous zones; it can be achieved using a variety of algorithms. This study used three models to cluster a brain tumor dataset. The first model uses FCM, whic