The characteristic of our time is the tremendous technological progress and the wide use of the Internet. Children have had a large share of this progress.as they are becoming fond of having the technological equipment of tablets and mobile phones which become indispensable for these children cannot do without them .
Recently, the phenomenon of using mobile phones and tablets by children has become more widespread, and the society in general and parents, in particular, have ignored the reasons for their health .Despite the many advantages and benefits for children who are well trained to use these devices properly that have enhanced their cognitive and social abilities, there are many disadvantages that could harm children's growth if

The term of ability (Al qoudra) is of the common terms which used by speech scientists to relate to one of the important verbal issues which called “Fate and destiny”. the issues of fate and destiny has been raised by Muslims since the dawn of Islam and It was researched among speech scientists, there are many opinions about this issues as the man can do or leave anything or he forced to do something that mean he hasn’t ability.

Also the term was used by jurists and they mention to the ability conditions (Assigning the Divine) and when this conditions are not available that means the man is not commissioning, the conditions are Mind, puberty and other conditions which mentioned in the books of jurisp

This study aims to demonstrate the role of artificial intelligence and metaverse techniques, mainly logistical Regression, in reducing earnings management in Iraqi private banks. Synthetic intelligence approaches have shown the capability to detect irregularities in financial statements and mitigate the practice of earnings management. In contrast, many privately owned banks in Iraq historically relied on manual processes involving pen and paper for recording and posting financial information in their accounting records. However, the banking sector in Iraq has undergone technological advancements, leading to the Automation of most banking operations. Conventional audit techniques have become outdated due to factors such as the accuracy of d

The rotor dynamics generally deals with vibration of rotating structures. For designing rotors of a high speeds, basically its important to take into account the rotor dynamics characteristics. The modeling features for rotor and bearings support flexibility are described in this paper, by taking these characteristics of rotor dynamics features into standard Finite Element Approach (FEA) model. Transient and harmonic analysis procedures have been found by ANSYS, the idea has been presented to deal with critical speed calculation. This papers shows how elements BEAM188 and COMBI214 are used to represent the shaft and bearings, the dynamic stiffness and damping coefficients of journal bearings as a matrices have been found

Research summary

This research discloses the study of the methodology of one of the notables of the followers, which is: (Abi Mijlis Al-Basri), who had a clear impact on many commentators after him, especially in the field of interpretation by impact. This study included two topics:

The first: his biography and scientific

The second: his methodology in the traditional interpretation.

Some responses to ancient grammarians
And contemporary researchers
In monograms

In This research a Spectroscopic complement and Thermodynamic properties for molecule PO2 were studied . That included a calculation of potential energy . From the curve of total energy for molecule at equilibrium distance , for bond (P-O), the degenerated of bond energy was (4.332eV) instate of the vibration modes of ( PO2 ) molecule and frequency that was found active in IR spectra because variable inpolarization and dipole moment for molecule. Also we calculate some thermodynamic parameters of ( PO2 ) such as heat of formation , enthalpy , heat Of capacity , entropy and gibb's free energy Were ( -54.16 kcal/mol , 2366.45 kcal/mol , 10.06 kcal /k/mol , 59.52 k

The contribution rate of tax revenues in the federal budget is very small compared to the rate of contribution of oil revenues and this leads to negative repercussions on the Iraqi economy and the budget becomes a prisoner of high and low oil prices, and this is a problem that needs to be studied to know the extent of the impact of economic and political decisions on the size of tax revenue and The research goal is determined in studying the effect of amending the Unified Law No (26) of 2019 on the size of annual tax revenues .                                   &

Background: Malignant lymphoma is a term that describes primary tumors of the lymphoreticular system, almost all of which arise from lymphocytes.MMP-1 is the most ubiquitously expressed interstitial collagenase, a subfamily of MMPs that cleaves stromal collagens. It is also called collagenase-1.TIMPs which inhibits MMP activity and thereby restrict extracellular matrix breakdown, TIMP-1 is a stromal factor that has a wide spectrum of functions in different tissues. Material and Methods: This study was performed on (68) formalin-fixed, paraffin-embedded blocks, histopathologically diagnosed as lymphoma (head and neck lesions). Immunohistochemical staining of MMP1and TIMP1 was performed on each case of the study sample. Results: The expressio