The websites over time have become one of the important tools for communication between individuals among themselves and between individuals and economic units, and they have emerged as one of the important intangible assets to achieve income, as they have become a competitive tool and a marketing outlet for these units and a main means of communication that it uses to exercise its various major activities and achieve potential economic benefits. Therefore, there was a need to measure and display the value of these sites in the financial statements as intangible assets.  Accordingly, the purpose of the research was to determine the costs of the websites owned by the economic unit by way purchase and sites that were created i

The research aims to shed light on the ethics of information systems and their role in achieving banking excellence for a sample of private banks in the province of Baghdad. It is important to focus on studying the ethics of banking information systems, which has become one of the most important basic and strategic resources that banks rely on to achieve outstanding performance. Achieving banking leadership in the Iraqi banking market. The researchers adopted the descriptive analytical approach to the research, and the questionnaire was considered as a main tool for collecting information in addition to personal interviews. The research reached the most important results that there is an acceptable correlation relationship between the ethic

This study aimed to discover the reality of the teacher's maintainced of order and classroom management from the perspective of teachers themselves.

A social survey with an introduce sample that consist (180) male and female teachers from the provinces of Ajloun and Jerash in 2008-2009. To achieve the objective of the study was developed for this purpose and the results have shown the existence of statistically significant differences in marinating order and the management of class and in favor of females, the results also showed Statistically significant differences regarding the academic qualification and for the benefit of holders of master degrees and more compared to those with bachelor's degree.

The current research aims to identify the self-regulation of university students, as well as to identify the significance of the difference in self-regulation according to the variable of sex (male-female), specialization (scientific-human), and grade (first-fourth). To achieve the research objectives, the two researchers developed a scale of (28) items about self-regulation According to the theory of (Pandora, 1991). The scale was administered to (500) students from the first and fourth stages of Al -Mustansiriyah University who were selected based on the random stratification method for the 2020/2021 academic year. The results showed that university students have a good level of self-regulation. There are no significant differences in

Obesity is an escalating health problem in developing countries. One to ten children worldwide are overweight in a report showed by the International Obesity Task Force. Ghrelin, orexigenic peptide, has 28 amino acids, it is considered the greatest remarkable promotion in the last two decades for understanding the physiological changes of action regu­lating food intake and hunger. Obestatin is a 23-amino acid peptide nearly connected to ghrelin that secures from substitutio

It is certain that marriage has the favor of the continuity of human kind since the Prophet Adam till now. But this important event is threatened by some justifications which lead to its delay or abandonment. In the West, sexual relations, illegal friendships, and disrespect of marriage sacredness lead to this delay. While the reasons behind the delay of marriage in the Arab world refer to high dowries, women go out to work, and the religious and scientific ignorance of the need and importance of marriage. The problem also differs according to the difference between the rural and urban regions. On one hand, we find that early marriage is a necessity in the rural regions; on the other hand, the delay of marriage is a clear and nat

Background: In December 2019, an episode of COVID-19 caused by severe acute respiratory syndrome coronavirus 2 (SARSCoV2) was reported in Wuhan, China and has spread around the world, increasing the number of contagions. Cytomegalovirus (CMV) and Epstein-Barr virus (EBV) are common herpesviruses that can cause persistent latent infections and affect the developing immune system.The study was conducted to explore the prevalence and reactivation of CMV and EBV antibodies in COVID-19 patients group in comparison to healthy group and to investigate the association between the presence of these viruses with each of severity of disease and oral hygiene. Materials and Methods: Eighty Five subjects were participated in this case control study (5

The research aims to identify the concept of financing structure and what are the determinants that affect it and the goals achieved by financing in commercial banks in addition to the sources upon which the financing structure depends consisting of internal financing sources and external financing sources and their connection to the profits of commercial banks. Baghdad, Khaleeji Commercial Bank) registered in the Iraq Stock Exchange during the period for the years (2011-2020) published in the Iraq Stock Exchange from and the research relied on financial analysis tools to analyze the independent variable the following financing structure (the ratio of equity to total assets, the ratio of deposits to Total liabilities, the ratio of loans

The field of autonomous robotic systems has advanced tremendously in the last few years, allowing them to perform complicated tasks in various contexts. One of the most important and useful applications of guide robots is the support of the blind. The successful implementation of this study requires a more accurate and powerful self-localization system for guide robots in indoor environments. This paper proposes a self-localization system for guide robots.  To successfully implement this study, images were collected from the perspective of a robot inside a room, and a deep learning system such as a convolutional neural network (CNN) was used. An image-based self-localization guide robot image-classification system delivers a more accura