E-learning is a necessity imposed by the Corona pandemic, which has disrupted various educational institutions in the world, but some of these institutions have not been affected and education has continued with them, due to their flexible educational system that was able to employ technology in the continuity of the educational process in the so-called e-learning, because It has characteristics that make it the most suitable alternative to avoid the consequences of the Corona pandemic and its damage to the educational process, as e-learning is one of the modern methods that contribute to enhancing the effectiveness of the learner, and enabling him to assume greater responsibility compared to traditional education, so the learner becomes

The development of human resources training programs can assist in agreat deal in creating products of high quality with quantitive advantage for the economicunit;through the sale of products by prices higher of the peer products price in the arket,or decreasing production costs which lead into increusing the unet  profits. for these reasons, the human resources have got great importance for their great role in  any economy,and they havestarled to consentrate on accounting these resource.From this point of view, this research has handied human resources accounting and their effect on quality costs.  In(MID-Refinery Company),quality costs are determined ,then we have larified the reality of training and development in the o

The problem of noise in the Baghdad airport has been examined in this study; and noise measurement and survey studies have been carried out at four high noise level (operation, training and development, quality system, and information and technology) zones located in this region. Noise exposure is a common hazard to workforce in general although at varying degrees depending on the occupation, as many workers are exposed for long periods of time to potentially hazardous noise. A questionnaire was completed by 122 workers during this study in order to determine the physical, physiological, and psycho-social impacts of the noise on workers and to specify what kind of measurements have been taken both by the employers and workers for protection

The problem of noise in the Baghdad airport has been examined in this study; and noise measurement and survey studies have been carried out at four high noise level (operation, training and development, quality system, and information and technology) zones located in this region. Noise exposure is a common hazard to workforce in general although at varying degrees depending on the occupation, as many workers are exposed for long periods of time to potentially hazardous noise. A questionnaire was completed by 122 workers during this study in order to determine the physical, physiological, and psycho-social impacts of the noise on workers and to specify what kind of measurements have been taken both by the employers and workers for protection

The research tagged (functional enhancement and its reflection on industrial product systems) focused on the possibility of enhancing industrial products in terms of form and functionality in a way that they are able to meet the needs of the user through the impact of technology and modern technologies on the functional enhancement of industrial products and their effectiveness in achieving formal and functional design variables, and producing products Industrial products are highly efficient and durable in order to improve them in order to meet the needs of the user, the transfer of technology between life forms and industrial products is desirable because the functional enhancement processes that occurred in general on industrial produ

     The aim of the research is to determine the impact of the Iraqi public budget on IPSASs by conducting the questionnaire; the research was based on the hypothesis that "there is an impact of the adoption of the International Accounting Standards in the general budget of Iraq”. The research concluded that the government accounting system closely interferes with the general budget at all stages. The shifting towards the accrual basis is the first element of the reform package towards reaching the reform of the state budget. Without reforming government accounting, it is almost impossible to develop the budget. IPSASs are a recognized reference to the assessment and development of governmen

The Intelligence of the Child in Relation to some Variables

The aim of this research is to demonstrate the impact of credit risk on the banks of the study sample on the granting of loans and credit facilities, and try to reduce the size of credit risk to banks as a result of granting loans and credit facilities, credit risk is the oldest form of risk in financial markets. Every financial institution takes a degree of risk when it gives loans and credit facilities to companies and customers, It is exposed to financial losses when some borrowers fail to repay their loans as agreed, and at the same time credit facilities are the most profitable operations of the bank as it is the most profitable banking operations than other operations, so it represents the research communit

Background: The presence of cancer has a profound psychological impact on the quality of life of patients and their families, on family and social relationships, and on role functioning.

Aim of the study: Assess the impact of childhood cancer on patients and their families.

Subjects and methods: A Prospective questionnaire-based study, for 151 patients, had malignancy identified by tumor registry of Children Welfare Teaching Hospital. The information was taken from the parent(s) in the presence of the patient who sometimes answered some questions during the interview.

Result: There was an interview with 151 families of children with cancer in t