The research problem can be summarized through focusing on the environment that surrounds students and class congestion, how these factors affect directly or indirectly the academic achievement of students, how these factors affect understanding the scientific material that the student receives in this physical environment, how classroom’s components such as seats, space With which the student can move, the number of students in the same class,  the lighting, whether natural or artificial, and is this lighting sufficient or not enough, the nature of the wall paint old or modern, is it comfortable for sight, the blackboard if it is Good or exhausted,  In addition to air-conditioning sets in summer and winter, this is on the on

The leaf miners Pegoinya terbrans (Rondani) and P. bicolor (Wiedemann) (Diptera; Anthomyiidae) were newly recorded in Iraq. Host plants of these leaf miners and P. cunicularia (Rondani) were identified: P. bicolor was found to be monophagous, whereas P. terbrans and P. cunicularia were oligophagous . It was found that Cirsixim syriaca and Silybum marianum were more susceptible to P. terbrans than the other ones. Infectivity and severity of infestation were estimated for most susceptible weeds against P. terbrans and P.bicolor. These leaf miners. Have two generations a year.

The impact of undergraduate research experiences on students' academic development and retention in STEM fields is significant. Students' success in STEM fields is based on developing strong research and critical thinking skills that make it essential for students to engage in research activities throughout their academic programs. This work evaluates the effectiveness of undergraduate research experiences with respect to its influence on student retention and academic development. The cases presented are based on years of experience implementing undergraduate research programs in various STEM fields at Colorado State University Pueblo (CSU Pueblo) funded by HSI STEM Grants. The study seeks to establish a correlation between students' reten

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

Audio-visual detection and recognition system is thought to become the most promising methods for many applications includes surveillance, speech recognition, eavesdropping devices, intelligence operations, etc. In the recent field of human recognition, the majority of the research be- coming performed presently is focused on the reidentification of various body images taken by several cameras or its focuses on recognized audio-only. However, in some cases these traditional methods can- not be useful when used alone such as in indoor surveillance systems, that are installed close to the ceiling and capture images right from above in a downwards direction and in some cases people don't look straight the cameras or it cannot be added in some

Background: Diabetes mellitus (DM) is a significant cause of visual impairment; many diabetics do not have regular eye examinations, although it is known that early diagnosis and reduces the risk of blindness. There were many barriers that prevent diabetics from attending eye clinics.

Objectives: To assess knowledge, and practice about ocular complications among diabetic patients and to determine barriers preventing the diabetic patients annual visual checking

Methods: A cross-sectional study involving the interview was conducted among 300 diabetic patients attending out patient in Ibn Al Haitham Teaching Ophthalmology Hospital between November 2017 and June 2018.

  This research deals with an aesthetic discourse that depends on the expressive connotations and the aesthetics of its formation in sculpture, The sculptural works of the artist Saad Al-Basri were chosen as a model, Therefore, it deals with a contemporary plastic topic that benefits art education students and plastic arts students, The method of using materials and their formation methods has evolved and the great change that took place in the taste has developed, As the more knowledge and viewing of artworks increases in research and studies, it leads to an increase in aesthetic taste and aesthetic sense, which is reflected in the artistic achievements of students in the implementation of their work, A field study was conducted to

  After the internal audit as a tool of internal control in any organization, and helps in the evaluation of all internal control activities, as a tool to ensure compliance with the plans and policies to achieve the goals of the institution as much as possible of the efficiency, effectiveness, and should have the Internal Audit full independence and is linked to senior management, and aims to get the credibility and accuracy of information and data, and keep abreast of modern developments.

  The practical side includes the preparation of the questionnaire, which included a set of questions that fit the hypothesis of the research, was Tozeiha the research sample consisting of employees of the Internal Audit Department an

The use of Conservatism  significant impacts on the financial statements and thus on financial reporting which is produced by these lists so Rate Some of the professionals that the principle of accounting while Rate of others as a constraint, and brought this category based on the uses of this restriction sometimes used the accountant this restriction and especially with the uncertainties in the Sometimes it may collide with some of the cases in which the accountant may be forced to leave in custody as a result of emergence of economic events that gave rise to rights or future commitments should be disclosed.

The emergence in custody mainly was due to the uncertainty and its essence is to report on a

The research examines the extent to which government spending decisions can affect the level of the financial performance of the directorate. The research problem was based on the financial reality of the Directorate of Sewerage of Diyala province. Spending on the Directorate of the research area. To achieve a set of objectives: indicate the impact of government spending decisions on financial performance, the use of financial analysis to assess the performance of the Directorate. The research adopted financial analysis tools, a set of financial ratios, through which the spending decisions taken by the Directorate of the field of research will be evaluated, and during the period (2014-2018). The research also adopted statistical