The research paper aims to highlight the impact of electronic governance in improving the quality of auditing through accounting disclosure and how to make use out of it in resolving many of the problems by economic units in general and in particular the financial problems in particular. It focuses on the most important financial information of the loss of confidence and credibility in the financial information of the economic units, This study  has  been carried out through the use and application of many of the principles and rules contained in the electronic governance, The most important Which is the accounting disclosure, and hence the dimensions of accounting for electronic governance through the achievement of ac

Objective :.
1-Find out the prevalence of alcohol and drugs addiction in two different years before and after the last
war i.e. in 2002 and in 200. 2-Study the association between the addiction
and some variables. 3-Identify the prescribed drugs and other substances that
have been abused
Methodology : A retrospective study has been conducted involving the in-patients at addiction unit-IbnRushd
psychiatric hospital in Baghdad by applying the semi-structured form based on ICD-10 criteria
of addiction and dependency with the confirmation of the specialist psychiatrist diagnosis of
dependency. Data concerning each patient admitted in the hospital was gathered to have an idea about
the problem of addiction (drugs an

The influences of the Cu substitution at Hg site in the HgOd layer, upon the
microstructure, Tc and oxygen content of Hg-1223 have been investigated. High
temperature superconductor with a nominal composition Hg1-xCuxBa2Ca2Cu3O8 + δ for
Cu ( 0 £ x £ 0.5) have been prepared by the two-steps solid state reaction method
under optimum conditions. XRD showed a tetragonal structure with a high ratio of
Hg-1223 superconductor phase. Tc enhancement has been determined with the Cu
concentration was is found to be Tc = 153 K for x = 0.3, while the oxygen content
observed variously with Cu concentration. Hg1-xCuxBa2Ca2Cu3O8+δ structure, oxygen
content and Tc behavior have been discussed.

Research,s Summary The purpose of the research was to specify the standerd Levels for results of basketball for Iraqi young sters, Becuse there werenot the standerd Levels which related to the testings abilities of the players based on plying centers specially the physical abilities, This made weakness in arrangement and putting the suitable training studies for different age stadges which suitable with game ,s requirements, besides evaluation the performance of the plyers in common and the levels of the coachs train in special according to the scientific style. The researchers depended on (8) special testings of chossen physical abilities, These testings applied on the teams, young players for sharing clubs among excellent series of basket

The integration of arti cial intelligence (AI), whether through devices or software, has become a critical tool in analyzing and evaluating technical performance. AI signi cantly contributes to enhancing athletic performance by enabling accurate data analysis and supporting educators in developing effective training programs and interactive curricula. This study addresses a noticeable gap in the literature regarding the attitudes and inclinations of educators toward AI in physical education and sport sciences—a gap often attributed to limited awareness and lack of access to moderntechnologies.Theprimaryaimofthestudyistoexaminethetendenciesandperceptionsoffemaleinstructorsin physical education and sport sciences toward the use of AI

The special core analysis tests were accomplished on a set of core plugs for Mishrif Formation (mA, mB1, and mB2cde/mC units) in West Qurna/1 oilfield, southern Iraq. Oil relative permeability (Kro) data and the Corey-type fit of the data as functions of the brine saturation at the core outlet face for individual samples in the water-oil imbibition process to estimate relative permeability measurements by the centrifuge method were utilized. Identical correlations for oil and water relative permeabilities were extracted by steady-state and unsteady-state methods. For the mA samples, the gas-water capillary pressure curves were within a narrow range (almost identical) indicating that mA is a homogeneous unit. Kro curves for three mB2

In this research, the water quality of the potable water network in
Al-Shuala Baghdad city were evaluated and compare them with the
Iraqi standards (IQS) for drinking water and World Health
Organization standards (WHO), then water quality index (WQI) were
calculator: pH, heavy metals (lead, cadmium and iron), chlorides,
total hardness, turbidity, dissolved oxygen, total dissolved solid and
electrical conductivity. Water samples are collected weekly during
the period from February 2015 to April 2015 from ten sites. Results
show that the chlorides, total dissolved solid and electrical
conductivity less than acceptable limit of standards, but total
hardness and heavy metals in some samples higher than acceptabl

The research aims to evaluate the suppliers at Diyala general electric industries company conducted in an environment of uncertainty and fuzzy where there is no particular system followed by the company, and also aims to use the problem of traveling salesman problem in the process of transporting raw materials from suppliers to the company in a fuzzy environment. Therefore, a system based on mathematical methods and quantity was developed to evaluate the suppliers. Fuzzy inference system (FIS) and fuzzy set theory were used to solve this problem through (Matlab) and the problem of the traveling salesman in two stages was also solved by the first stage of eliminating the fuzzing of the environment using the rank function method, w