This study aimed at identifying how children express the emerging coronavirus in general and according to their age groups (4-13 years) by analyzing 91 of their drawings published online, using the descriptive content analytical approach. The results showed that children's artistic expression of the virus came according to the concepts and ideas they carried about the virus for the age groups of (4-7 years) and (7-9 years), while it came according to visual perception for age groups (9-11 years), and from (11-13) years. Also, most children were aware about the presence of the virus and its widespread around the world, but (99%) of them do not realize the seriousness of the virus. It was confirmed that between (25-34%) of children were su

The aim of the research is to determine the impact of profit management practices on the quality of profits through the use of flexibility in determining accounting methods and practices profit information is one of the most important information that concerns current users in general and observing users in particular. Some corporations managements manipulate the results of the company's profit or loss (income statement) and financial position statement with multiple reasons, including capital market motivations to raise their share prices in the stock market and attract investors, and on the other hand the motives of funding and borrowing loans, and the use of the flexibility in accounting policies and estimates to change the in

In accounting studies, more than one method is used to measure income and balance sheets elements. One of these methods is called the fair value, which use to determine the assets and liabilities ad it includes the benefits or self-satisfaction ability. This paper aims to focus on the importance of fair value as a basis of accounting measurement and its effects to achieve the relevant characteristics by using the equation is used by (Kythreotis) in his research, And Also , Editing this equation depending on the financial data and information of Iraqi Banks as a case.

This study describes preparation a new series of tetra-dentate N2O2 dinuclear complexes Cr(III), Co(II)and Cu(II) of the Schiff base 2-[5-(2-hydroxy-phenyl)-1,3,4-thiadiazol-2-ylimino]-methyl-naphthalen-1-ol], (LH2) derived from 1-hydroxy-naphthalene-2-carbaldehyde with 2-amino-5-(2-hydroxy-phenyl)-1,3,4-thiadiazole. These ligands were characterized by FT-IR, UV-Vis, Mass spectra, elemental analysis, and 1H-NMR. All prepared complexes have been characterized by conductance measurement, magnetic susceptibility, electronic spectra, infrared spectrum, thermal Analysis (TGA), and metal analysis by atomic absorption. The stoichiometry of metal to ligand, magnetic susceptibility, and electronic spectra measurements show an octahedral geom

In this work, thermodynamic efficiency of individual cell and stack of cells (two cells) has been computed by studying the variation of voltage produced during an operation time of 30 min as a result of the affected parameters:- stoichiometric feed ratio, flow field design on single cell and feed distribution on stack of cells. The experiments were carried out by using two cells, one with serpentine flow field and the other with spiral flow field. These cells were fed with hydrogen and oxygen at low volumetric flow rates from 1 to 2 ml/sec and stoichiometric ratios of fuel (H₂) to oxidant (O₂) as 1:2, 1:1 and 2:1 respectively. The results showed that

The present study aims at exploring tow cultural intelligence scales of preparatory school students. It also aims at finding out the statistically significant differences according to gender and specification. Accordingly, the present study seeks to answer the following questions:

1. Is there cultural intelligence of the preparatory school students?
2. Is there any statistically significant differences according to gender and specification variables?
3. Is there a scale more effective than cultural intelligence scales?

The stratified random sampling method is used to for selecting the sample of (216) students of scientific and humanistic specifications from

This study focuses on the implementation of interfaces for human machine interaction (HMI) control and monitor automatic production line. The automatic production line can performance feeding, transportation, sorting functions. The objectives of this study are implemented two SCADA/HMI system using two different software. TIA portal software is used to build HMI, alarm, and trends in touch panel which is helped an operator to control and monitor the production line. LabVIEW software is used to build HMI and trends in the computer screen and is linked with Microsoft Excel (ME) to generate information table helped to monitor the performance of the pneumatic equipment. The production line can do performance feeding, transportation, sorting fun

The shoulder and hip joints though essentially both are ball and socket joints, show structural variability to serve functional needs.

This study aims at revealing some of the structural and functional properties of each of the two joints regarding the factors that contribute to the stability of any joint in the body, namely: bone, ligament, and muscle.

       This work focuses on the implementation of interfaces for human machine interaction (HMI) for control and monitor of automatic production line. The automatic production line which can performance feeding, transportation, sorting functions.      

            The objectives of this work are implemented two SCADA/HMI system using two different software. TIA portal software was used to build HMI, alarm, and trends in touch panel which are helped the operator to control and monitor the production line. LabVIEW software was used to build HMI and trends on the computer screen and was linked with Micros