The role of teacher of kindergarten plays an important role in the educational institution for kindergarten role in  the educational institution  for kindergarten and the failure of its role in the development of the mental processes  of children kindergarten means failing in this institution .and hence the importance and effectiveness of the role of the student applied section kindergarten application period it is there fore necessary to be aware of the importance of learning. in preschool and good professional setting and enjoy a significant level of psychological and social systems and mental qualities and study is the urgent need to find generations hare systematic thinker's mind so stay away from memorization and trad

Iraqi EFL college instructors, who supervise the teaching practice of EFL student teachers, commonly experience the inefficient teaching performance of prospective teachers. This inefficiency is usually due to their inability to make connections between the practical experience and the theoretical knowledge of TEFL. One of the reasons behind this inability may be the employment of traditional ways of training and instructing student teachers. Moreover, it is usually noticed that many Iraqi EFL student teachers have a negative attitude toward the teaching profession. They explicitly state that they would join the teaching force only if they fail to work in any other field.

Domesticated translation has been for a long time the norm in cultural communication between nations all over the world. The texts are translated mainly into English (being the dominant language) in terms dictated principally by the requirements of the target language (English). The claim has been that fluency, readability, and immediate intelligibility can be guaranteed as far as the reader of the target language is concerned (English). The foreignness of the text (of the culture which produced it) would be not preserved. Not only this. Being the language of predominant cultures, English has become number one among languages into which texts are translated. The imbalance has been noticeable between the volumes of works translated from a

Augmented reality technology is a modern technique used in all fields, including: medicine, engineering and education, and has received attention from officials in the educational process at present; The focus of this research is on the degree of use of augmented reality among field experience students in the project's optimal investment program for teaching staff and their difficulties, applied to a sample of 75 students, through a questionnaire prepared by the researcher as a tool to determine the degree of use, as well as difficulties. The researcher addressed the subject through two main axes to determine the degree of use, as well as the difficulties preventing teachers and learners from using this technique. The results of the rese

This research presents the kinetics of the saponification reaction using mixed fats of olein and stearin [in the ratio (3:1)] with NaOH solution. In this reaction, excess solution of NaOH was used to ensure the reaction being irreversible. Three parameters were varied to show their effects on the reaction rate .They are: percentage excess of NaOH solution (10 % - 100 %) , temperature (100-150)oC , and stirring speed (400-1100) rpm. It was noticed that increasing the percentage excess of NaOH solution enhances the rate of reaction while increasing temperature decreases the reaction rate since it is exothermic reaction.    Increasing stirring speed also improves the reaction rate because it is mass transfer controlled .Calcu

The research aims mainly to the role of the statement style costs on the basis of activity based on performance (PFABC) to reduce production cost and improve the competitive advantage of economic units and industrial under the modern business environment dominated by a lot of developments and changes rapidly, which necessitates taking them and criticize them to ensure survival and continuity.  The research problem is the inability of traditional cost methods of providing useful information to the departments of units to take many administrative decisions, particularly decisions related to the product and calculating the costs of the quality of the sound and the availability of the need and the ability to replace methods capa

In this study, we focused on the random coefficient estimation of the general regression and Swamy models of panel data. By using this type of data, the data give a better chance of obtaining a better method and better indicators. Entropy's methods have been used to estimate random coefficients for the general regression and Swamy of the panel data which were presented in two ways: the first represents the maximum dual Entropy and the second is general maximum Entropy in which a comparison between them have been done by using simulation to choose the optimal methods.

The results have been compared by using mean squares error and mean absolute percentage error to different cases in term of correlation valu

The objective of the research is to clarify the grants and aids as a conceptual input, identify the factors of obtaining them and their objectives, and the statement of the need to produce accounting information that enhances financial reporting related to grants and assistance, especially the presentation of the accounting treatments provided by the unified accounting system and determining the shortcomings of that system, The accounting requirements of IAS20 to limit the variation of treatments with application to the economic unit (the research sample) are presented.

The study reached a set of conclusions, the most important of which is the absence of an accounting base in Iraq that determines the basi

In this work, a joint quadrature for numerical solution of the double integral is presented. This method is based on combining two rules of the same precision level to form a higher level of precision. Numerical results of the present method with a lower level of precision are presented and compared with those performed by the existing high-precision Gauss-Legendre five-point rule in two variables, which has the same functional evaluation. The efficiency of the proposed method is justified with numerical examples. From an application point of view, the determination of the center of gravity is a special consideration for the present scheme. Convergence analysis is demonstrated to validate the current method.