Investments in shares represent an essential component of companies’ assets and a source of profit making resources. These investments are linked to the areas of trading and speculation, which is reflected on their market value, which makes accounting for and evaluating these investments require their own accounting standards, and thus several international standards were issued regarding this as well as a statement of their impact on growth Sustainable, as the research problem is to show the impact of measuring investments in shares according to international accounting and financial reporting standards on the sustainable growth of economic units, the research sample and its reflection on audit procedures. In accordance with i

      COVID-19 is a disease caused by a coronavirus spread globally, including in Iraq; infections have appeared on all Iraq lands in varying proportions. Iraq is among the higher infected world countries. Forty-six infections were simulated on 23 March 2020. Injuries on the eastern side of Baghdad city and to the right side of the Tigris River, which divides the city into two parts, are a natural barrier in quarantine and easily control the movement of people from both sides.

In this study, a model was considered a scientific and practical method by following the steps of identifying infected people using the best scientific approach for the spatial process to prevent the virus from spreading. Remote sensing techniques were

 This study titled “digital addiction and its relationship to social isolation among children in the autism spectrum from the point of view of their parents” in which the
researcher addressed an important topic which is knowledge of digital addiction in a
child with autism spectrum and its relationship to social isolation in them.
The study aimed to dhed the light on the digital addiction in a spectrum child Autism
from the point of view of their parents، by knowing the extent of addiction of children
in the autism spectrum، and identifying the relationship between electronic addiction and the social isolation of children in the autism spectrum.The study presented
several hypotheses،

Mangrove landscaping in the Segara Anakan Lagoon (SAL) is an adaptation pattern of mangrove ecosystems to live and grow in unstable areas. This research aimed to develop a mangrove landscape to mitigate the impacts of ocean waves, currents, and inundation due to climate change. The study was conducted in SAL and Cilacap Coast (CC) using the environmental properties and climate change data. The data obtained were analyzed using mapping and trendline analyses. The results showed that mangrove landscaping in Segara Anakan had four zones with Nypa frutican, Rhizophora styllosa, Aegiceras corniculatum, Rhizophora apiculata, Avicennia marina, Sonneratia alba identified as the best adaptation of mangrove species. Climate change give a high impa

The Significance of this research comes as a result of the development occurring in various life fields including the field of technical and technological development in the domain of industrial products which are in direct touch with the receiver, and because the study of deletion and addition mechanism didn't Find the Scientific space through researches and Studies. On this basis , the aim of this study is defining the forms of deletion and addition mechanism in designing the industrial product in a way that fits the functional presser . As to the limitations of this study, they involve examples of readymade Turkish House furniture, which is available in Iraqi local markets in Baghdad city 2013. The study included four chapters. The fi

Abstract

This study aims to identify the reality of using electronic applications in teaching language skills to people with mild intellectual disabilities from the mothers’ perspective. A descriptive approach was used. The electronic questionnaires were administered to the study sample, 122 responses were received from mothers of the students with mild intellectual disability in Hafer Al-Baten schools. The response average rate was 94%. The results showed that there are statistically significant differences that are related to the variant of monthly income as for the barriers to using electronic applications in such schools, whereas there were no differences regarding the variant of monthly income regarding t

The importance of the research in the preparation of special exercises to develop some types of basketball scoring as a contribution to help the physical education teacher to find successful educational alternatives. The purpose of the study was to prepare special exercises for the cognitive (cognitive) survey in the development of motor satisfaction and learning some types of Scoring for basketball for students. Learn about the effect of cognitive exercises in cognitive development in students. The survey included students from the first stage of the Faculty of Physical Education and Sports Science \ University of Diyala (159) divided into 6 people. The sample was randomized by (b) and (b) D) and after dispersion by the standard method In

Motivation is one of the most important factors that influence students learning and has a great effect on their success and achievement. For this reason, in this paper, the researcher is going to investigate the motivational teaching strategies used by EFL Iraqi school teachers. To achieve the aim of the study, the researcher adapted a questionnaire with some changes and modification’s. This questionnaire with five point scale (always, often, sometimes, rarely and never). To achieve face validity, the questionnaire items are given to a jury of experts. Alpha Cronbach formula is used to achieve the questionnaire reliability. After that, the questionnaire was applied on a sample of 38 teachers during the academic year 2019-2020. Th

Voting is one of the most fundamental components of a democratic society. In 2021 Iraq held the Council of Representatives (CoR) elections in 83 electoral constituencies in 19 governorates. Nonetheless, several significant issues arose during this election, including the problem of logistics distribution, the excessively long period of ballot counting, voters can't know if their votes were counted or if their ballots were tampered with, and the inconsistent regulation of vote counting. Blockchain technology, which was just invented, may offer a solution to these problems. This paper introduces an electronic voting system for the Iraq Council of Representatives elections that is based on a prototype of the permission hyperledger fabr