publishing has become a large space in the field of interactive education and modern pages have become dedicated to the service of the educational effort in this area as the research in this context of the urgent scientific necessities, especially as we consider in Iraq from the new countries in the exploitation of these new technologies and investment possibilities of the information network And the contents of different in the framework of so-called distance education Here lies the problem of research in the possibility of finding scientific solutions for the design of interactive inter active website for students of the preparatory stage in Iraq and to find out the scientific ways to find design The study, which included the problem of

The ceramic compound Mg1-xSixAl2O4 (x= 0, 0.1, 0.2, 0.3, 0.4) was prepared from nano powder of Al2O3 and MgO doped with Nano powder of SiO2 at different molar ratios. The specimens were prepared by standard chemical solid reaction technique and sintered at 1450 oC. Structure of the specimens was analyzed by using X-ray diffraction (XRD). The X-ray patterns of the specimens showed the formation of pure simple cubic spinel structure MgAl2O4 phase with space group of ̅ . The average grain size and surface topology were studied by atomic force microscopy. The results showed that the average grain size was about 73-90 nm. The DC electrical properties of the specimen were measured. The apparent density was found to increase and the porosity a

Abstract:

                The research aims to identify how to audit potential liabilities and contingent liabilities in light of the pandemic and its reflection on the auditor's report. The research problem is represented by the complexity of the process of checking potential liabilities and contingent liabilities in insurance companies, which was negatively reflected in the auditor's neutral technical opinion. The researchers hypothesize that auditing potential liabilities and contingent liabilities in light of the Corona pandemic is positively reflected in the auditor's report. The research concludes that the process of checking potential liabilities and contingent liabilities is

                 Accounting disclosure is the main means and effective tool for communicating business results to users in support of their decisions, especially those with thought and specialization from academics and professionals in the field of accounting and auditing about the importance of accounting disclosure and transparency in financial reports.

Contingent liabilities represent commitments based on the occurrence of one or more events in the future to confirm the value due, the party entitled to it, the maturity date, or to confirm the existence of the obligation itself, and therefore they should not be recognized as a contingent liability i

This article discusses the most beloved and creative dialect of the Arabs - the Iraqi dialect, despite its complexity, but it has a lot of beautiful foreign vocabulary. We followed a descriptive and historical approach, also tracked phonetic changes in this dialect, and then gave phonological explanations for these phenomena, trying to connect most of the phenomena with their historical roots in the standard Arabic "al-Fussha" and in ancient Arabic dialects. Most modern linguists have realized the need to study these dialects, since many of the modern dialect characteristics are only extensions of some ancient Arabic dialects, and do not refer them to the classical language. The study of modern Arabic dialects may be faced with a nu

This study “discusses the benefit of “addition waste paper as a “new cellulose material “in mortar mixes. A partial addition of waste paper by cement weight was achieved to produce cement composite mortar.  Pulp and paper is the third major industrial dumper of air, soil and water. In recent year, paper and paperboard constitute a greater portion of many countries’ urban solid discarded generation. Beside, it increases characteristic “strength due to existence “of hydrogen links “in the microstructure of “paper. Furthermore, it consume “better thermal protection. The addition percentages “of waste paper used “in this work were (5%, 10%, 15% and 20%) by “mass of cement to measure and evaluat

The technical activities designed to highlight the creations of students by providing activities appropriate to their abilities and capabilities within and outside the school, which is a way for the development of learning and learner behavior aimed at directing guidance educationally and artistically.As a result of the efforts of modern educational activities, art has become part of the philosophy of the modern school and part of the modern curriculum. Because it is enough to configure the practices and habits of a satisfactory and acceptable, and is characterized by precision, order and beauty.Through the researcher with a survey of previous studies that dealt with art activities and found that all studies have been confined to a calen

    One of the most important problems of IRAQI HEALTH MINISTRY and all healthy instruments in IRAQ is Chronic Diseases because it  have a negative effects on IRAQI population, this is the aim of our study ,to specify the important Chronic diseases which make the population fell weakly, they are six diseases as the IRAQ ministry of health specified (  Diabetes, blood pressure diseases ,Brain diseases ,  Cardiology, Asthma, epilepsy) we got these data from IRAQI HEALTH MINISTRY ,bureau of planning and studies ,for the period 2009-2012,as monthly observations , represent sum of peoples have chronic diseases in Baghdad .

     Our research obj