Criteria to be met in selecting the obtimal areas for generating alternative electric energy from wind

This research aims to measure the discrepancy between the accounting income which is prepared according to generally accepted accounting principles and the tax income that is being prepared according to the rules and tax laws, and find out the most important differences that arise between incomes.The research found the most important to the following conclusions:1.Faces determining the tax base for companies subject to income challenges related to the weakness of the efficiency and the possibility of technical angel tax and its ability to examine the financial statements submitted to the tax administration tax.2.That the tax system in Iraq does not comply with accepted accounting principles generally accepted.The research recommends the

Find out the leadership ability among female university students.
The researcher made aquestionnaire consisting ofone open question for (50) female students of education college for women\ Baghdad university to mention main leadership abilities with leader student.
To achieve the aims of this study, the researcher made the following steps: 1- Collection and finalization the items of the scale Through literature review and previous studies and aquestionnaire consisting where (3) items have been extracted to make this questionnaire. 2- The test has been submitted to proffesionals of psychology to judge the valiidety of items of the scale where their opinion was they are good at (100%).The scale has been applied on statistical analysi

The aim of the current research is to identify the effect of the active thinking model in the achievement of students of the fifth grade applied science of physics, and their pivotal thinking by verifying the two zero hypotheses, where there is no significant difference at the level of significance (0.05) between the average scores of the experimental group who studied physics using the active thinking model and the average scores of the control group students who studied the same material in the usual way in the achievement test, as well as in the pivotal thinking test. The research sample consisted of (77) students of the applied fifth grade students in two divisions (a) and (b), randomly selected (a) to be the experimental group, and (b)

Optical Mark Recognition (OMR) is an important technology for applications that require speedy, high-accuracy processing of a huge volume of hand-filled forms. The aim of this technology is to reduce manual work, human effort, high accuracy in assessment, and minimize time for evaluation answer sheets. This paper proposed OMR by using Modify Bidirectional Associative Memory (MBAM), MBAM has two phases (learning and analysis phases), it will learn on the answer sheets that contain the correct answers by giving its own code that represents the number of correct answers, then detection marks from answer sheets by using analysis phase. This proposal will be able to detect no selection or select more than one choice, in addition, using M

The current research aims to train students to take benefit of their studies to analyze and taste the artistic works as one of the most important components of the academic structure for students specializing in visual arts; then to activate this during training them the methods of teaching. Consequently, the capabilities of mind maps were employed as a tool that would be through freeing each student to analyze a model of artistic work and think about his analytical principles according to what he knows. Then, a start-up with a new stage revolves around the possibility of transforming this analysis into a teaching style by thinking about how the student would do. The same person who undertook the technical analysis should offer this work

Modify Multi-Connect Architecture (MMCA) associative memory‏

Autoría: Nuha Mohsin Dhahi. Localización: Revista iberoamericana de psicología del ejercicio y el deporte. Nº. 5, 2022. Artículo de Revista en Dialnet.

    The moral aspect is an important one in the structure of personality , and the lack of moral aspect is responsible for what we suffering today from problems . there is no exaggeration to say that many of our current problems are moral problems , and reflects the lack of moral growth.                            

 The goal of research is to build scale in order to detect the level of moral reasoning among junior high school students in Baghdad , The researcher followed the procedures in the construction of scientific standards in order to measur