SAIs has a pivotal role in enhancing public sector performance through its quest to achieve the greatest possible efficiency and effectiveness in its, so  it has to adopt applied framework for abilities building, the research aims to shed light on the role of SAIs and the nature of their  work,  and  the definition for its abilities building, and to prepare a proposal for abilities building applied to work with the SAI in the Republic of Iraq (of the Federal Board of Supreme Audit ),the Researchers reached conclusions, namely: abilities building is the outcome of the interaction between the reality of all of the employees of the SAI and the institution itself and the environment and the specific requirements of the de

Social variables have a tremendous impact on the language spoken by the male and female genders, particularly in Eastern cultures. Because men and women in Arabic cultures are typically raised separately, they speak somewhat differently depending on their gender. Arabic is used exclusively in educational institutions in the Arab world. The objective of the present study was to examine certain social and linguistic aspects of the language spoken by females and males in mixed academic organisations from ‎the point of view of female academics. It also ‎examined some noted gender differences in previous gender studies of the interactional styles of the ‎two genders in higher education institutions in Iraq from the perspective of f

Cassava, a significant crop in Africa, Asia, and South America, is a staple food for millions. However, classifying cassava species using conventional color, texture, and shape features is inefficient, as cassava leaves exhibit similarities across different types, including toxic and non-toxic varieties. This research aims to overcome the limitations of traditional classification methods by employing deep learning techniques with pre-trained AlexNet as the feature extractor to accurately classify four types of cassava: Gajah, Manggu, Kapok, and Beracun. The dataset was collected from local farms in Lamongan Indonesia. To collect images with agricultural research experts, the dataset consists of 1,400 images, and each type of cassava has

The current study aims to develop a proposed educational program based on augmented reality (AR) technology, in addition to assessing its effectiveness in developing research and historical imagination skills of the Humanities Track's female students at the secondary stage, as well as assessing the correlative and predictive relationships between the amount of growth for the two dependent variables. To achieve this, a secondary school in the city of Makkah Al-Mukarramah was chosen, and an available random sample of (30) female students from the study population was selected. The quasi-experimental approach was followed by this study, particularly one group design. In addition, two tools were used to collect study data, namely: a test of

Origination for Teaching Physics at Secondary Stage main of the Educational Aims

Carbonate-clastic succession which includes the Shu'aiba, Nahr Umr and Mauddud formations are representing a part of the Barremian-Aptian Sequence (Wasi'a Group). The present study includes three boreholes (Ba-1, 4 and 8) within the Balad Oil Field. The study area is located in central Iraq. This field represents a subsurface anticline with a northwest to southeast direction axis within the Mesopotamian Zone. Eight types of microfacies were recognized in the succession of the Mauddud and Shu’aiba formations. These microfacies represent shallow open marine, restricted and semi-restricted, reef - back reef, deep open marine and basinal depositional environments. While Nahr Umr Formation includes two successions, the first is the upp

This study was carried out on 10 adult females of albino mice ,  aged  8 – 10 weeks and      24 – 27 gm weight . In addition to 10 males were used for mating in order to determine the effect of injection of bromocriptine on the early stages of pregnancy and this was observed by measuring the weights of some component of female  reproduction  .                                                    The animals were divided into groups

This research aims to clarify the importance of an accounting information system that uses artificial intelligence to detect earnings manipulation. The research problem stems from the widespread manipulation of earning in economic entities, especially at the local level, exacerbated by the high financial and administrative corruption rates in Iraq due to fraudulent accounting practices. Since earning manipulation involves intentional fraudulent acts, it is necessary to implement preventive measures to detect and deter such practices. The main hypothesis of the research assumes that an accounting information system based on artificial intelligence cannot effectively detect the manipulation of profits in Iraqi economic entities. The researche

In this paper new methods were presented based on technique of differences which is the difference- based modified jackknifed generalized ridge regression estimator(DMJGR) and difference-based generalized  jackknifed ridge regression estimator(DGJR), in estimating the parameters of linear part of the partially linear model. As for the nonlinear part represented by the nonparametric function, it was estimated using Nadaraya Watson smoother. The partially linear model was compared using these proposed methods with other estimators based on differencing technique through the MSE comparison criterion in simulation study.

                           
 The Islamic religion approach Rabbani urges and seeks to bring happiness to people, as Allah says: ((We sent thee not all people glad tidings and a warner, but most people do not know)) Spa: State 28
   Islam looks at the concept of educational values ​​through positive behavior derived emerging through formal and informal education. The Islamic approach works on the basis of a systematic and clear rule in the form of an integrated system includes multiple areas. As the lead actor role as the desired position.
  Although