The stress(Y) – strength(X) model reliability Bayesian estimation which defines life of a component with strength X and stress Y (the component fails if and only if at any time the applied stress is greater than its strength) has been studied, then the reliability; R=P(Y<X), can be considered as a measure of the component performance. In this paper, a Bayesian analysis has been considered for R when the two variables X and Y are independent Weibull random variables with common parameter α in order to study the effect of each of the two different scale parameters β and λ; respectively, using three different [weighted, quadratic and entropy] loss functions under two different prior functions [Gamma and extension of Jeffery

Abstract

This study aims at identifying the impact of the application of IFRS 15 "Revenue from contracts with customers on the quality of financial reporting, through application to faculty members in the accounting departments of Iraqi universities and auditors. The problem of the study was the multiplicity of accounting rules and standards Which deals with the issues of revenue recognition , as well as the lack of consistency of most of them with the common framework of financial accounting, which results in low quality of financial reporting in the current financial statements, where the formulation of one hypothesis was the lack of relationship of significant significance The application of IFRS 15 "Recognition of rev

The problem of the current paper is embodied in the weakness of the female students
of the department of the Quran sciences in the college of Education for Women in the
University of Baghdad in the subject of reciting and memorizing the Holy Quran. This is what
the professors and the scientific and educational supervisors stress equally through their visits
to the students applicants during the period of their practical application of teaching in the
schools; especially that the subject is thought for four years during their study in the college.
That weakness is so explicit with a quite large number of the students-applicants, who are
supposed to be the future teachers in the subject of the Holy Quran and Islamic Ed

تعد الثقافة التنظيمية في المجال االداري وكذلك الرياضي من المفاهيم الحديثة لذا وجب التعرف عليها من عدة اتجاهات لمعرفة تكوينها واب عادها والنظريات التي تناولتها لتكوين رؤية تختلف عن االخرين لما لها من دور مهم ونافع في مختلف المؤسسات ومنها االتحادات الرياضية، ولعل لعلوم الرياضة واالختبار والقياس على وجه الخصوص الدور الرئيس في المساعدة بإيجاد وسيلة علمية وتطبيقها على االعضاء لمعرفة انماط الثقافة لديهم ومن

 Is the subject of the financial structure of the most important topics for which she received the interests of scientific research in the field of financial management , as it emerged several theories about choosing a financial structure appropriate for the facility and behavior change funding them , and in spite of that there is no agreement on a specific theory answer various questions in this regard , and a special issue of the financial structure optimization.

The objective of the research was to identify the most important theories of the structure of modern financial theory has been to focus on the capture of financial firms in two different stages of their life cycle , so-called growth and ma

       The co-occurrence of metabolic syndrome with type 2 diabetes mellitus (T2DM) will potentiate the morbidity and mortality that may be associated with each case. Fasting triglycerides-glucose index (TyG index) has been recommended as a useful marker to predict metabolic syndrome. Our study aimed to introduce gender-specific cut-off values of triglycerides- glucose index   for diagnosing metabolic syndrome associated with type 2 diabetes mellitus. The data were collected from Baghdad hospitals between May - December 2019. The number of eligible participants was 424. National cholesterol education program, Adult Treatment Panel III criteria were used to define metabolic syndrome. Measurement of fasting blood glucose, lipid pro

Abstract

    Binary polymer blend was prepared by mechanical mixing method of unsaturated polyester resin with Nitrile Butadiene Rubber (NBR) with different weight ratios (0, 5, 10 and 15) % of (NBR). Tensile characteristics and wear rates of these blends were studied for all mixing ratios. The microstructure of fracture surfaces of the prepared samples were investigated by optical microscope. The results were showed that strain rates of the resin material increase after blending it with rubber while the ultimate tensile strength and Young’s modulus values of it will decrease. It is also noticed that the wear rate of resin decreases with increasing of (NBR) content.

Keywords:<

Metal complexes chrome(III), manganese(II), iron(III), cobalt(II), nickel(II), cupper(II) and zinc(II) with diazonium of 3-amino-2-chloropyridine of general formula [2-Cl-C₅H₃N≡N]_n[MX_m], where n=2 or 3 for divalent and trivalent metal, m= 4 or 6  were synthesized. The complexes have been characterized by flame atomic absorption, (C.H.N), molar conductance, magnetic susceptibility UV-vis spectra, infrared spectra,¹H-NMR spectroscopy and thermo gravimetric analysis (TGA and DTA). The measurements showed that the divalent metal ion complexes (M²⁺) have (1:2) M:L ratio with tetrahedral geometry around metal ions while the trivalent metal ions (M³⁺) formed (1:3) m

A Survey Study Of A Sample Of The Public Of Baghdad  Governorate

The current study aimed to identify the most prominent psychological and behavioral repercussions of the exposure of the elderly to the news of the Corona pandemic and to determine the mechanisms of their exposure. On an intended sample on both sides of (Al-Karkh and Al-Rasafa) and the simple random sample was adopted to choose the place of distribution of the questionnaire and the intentional sample.

 The research concluded several results, most TV news is still a primary source of information and that most of the sample move between stations to see more information about the pandemic and that the presentation of views confuses the elderly ،There

The current research aims to develop the skills of the kindergarten students in designing and implementing a theater for gauntlets made of cardboard materials. To study this, the researcher determined to build teaching plans for design and implementation skills according to (Kolb model).
The results of this research showed the effectiveness of teaching plans according to (Kolb's model) in developing skills of design and implementation (theater for gauntlets made of cardboard materials) for the students of the Kindergarten Department - the experimental group. Which had a positive effect to reach the desired results in the design and implementation of the gauntlet theater and dealing with cardboard materials