The makers of strife exist in every era and time. They differ in how these temptations are created and the methods used in doing so. In our modern era, they are more; This is due to the presence of information technology and its easy availability at their fingertips, as well as the spread of social networking sites, which are rapidly spreading among ignorant groups and groups that are deficient in their use. Which led the makers of sedition to exploit these matters and create various temptations and spread them among peoples and societies. Today, we cannot predict the future of humanity in light of this huge amount of temptation. What the Holy Qur’an mentioned about the types of temptations in its noble verses and their embodiment in seve

Most of us are tired of the circumstances that surround us because of their deficiency, deprivation, and sullenness, even though troubles and pains are the soil in which the seeds of strong personality  sprout.             

   The content of the research is summed up in the fact that there is no need to frown, so let our face be free, and our word good and tolerant, so that we can be the most loving people of those who give them, and the Messenger of God (may God’s prayers and peace be upon him and his family) was known to be the heaviest  concerns  of people, but he was most smiling of people, by smiling, we buy lives, so we should get used to it, because that gives us hope and finds the world in our hands, an

The recent advances in technology, the increased dependence on electrical energy and the emergence of the fourth industrial revolution (Industry 4.0) were all factors in the increased need for smart, efficient and reliable energy systems. This introduced the concept of the Smart Grid (SG). A SG is a potential replacement for older power grids, capable of adapting and distributing energy based on demand. SG systems are complex. They combine various components and have high requirements for real time reliable operation. This paper attempts to provide an overview of SG systems, by outlining SG architecture and various components. It also introduces communication technologies, integration and network management tools that are involved in SG sys

         The varied thermal conductivity (insulation) of silica aerogel with heating for different pH has been investigated, it has been depended on ambient pressure drying method in the preparing silica aerogel samples, also six different pH of samples (1, 2, 3, 7, 8 and 9) were treated under five degree of heating with (50,100,150,200 and 250) ᴼC. This technique is important to test the carry-outs hydrophobic silica to temperature without high-quality material changes in the basic characteristics. The hot-wire technique is used in this work to examine the thermal conductivity, Fourier Transform Infrared Spectroscopy (FTIR) depended to characterize the bonds and their artificial by heating. Resu

Purpose: The research aims to estimate models representing phenomena that follow the logic of circular (angular) data, accounting for the 24-hour periodicity in measurement. Theoretical framework: The regression model is developed to account for the periodic nature of the circular scale, considering the periodicity in the dependent variable y, the explanatory variables x, or both. Design/methodology/approach: Two estimation methods were applied: a parametric model, represented by the Simple Circular Regression (SCR) model, and a nonparametric model, represented by the Nadaraya-Watson Circular Regression (NW) model. The analysis used real data from 50 patients at Al-Kindi Teaching Hospital in Baghdad. Findings: The Mean Circular Erro

Background: For patients with coronavirus disease(COVID-19), continuous positive airway pressure (CPAP) has been considered as a useful treatment. The goal of CPAP therapy is to enhance oxygenation, relieve breathing muscle strain, and maybe avoid intubation. If applied in a medical ward with a multidisciplinary approach, CPAP has the potential to reduce the burden on intensive care units. Methods: Cross-sectional design was conducted in the ALSHEFAA center for crises in Baghdad. Questionnaire filled by 80 nurses who work in Respiratory Isolation Unit who had chosen by non-probability (purposive) selection collected the data. Then the researcher used an observational checklist to evaluate nurses’ practice. The data was analyzed us

After the year 2003 terrorist attacks knock Baghdad city capital of Iraq using bomb explosion various, shook the nation, and made public resident of Baghdad aware of the need for better ways to protect occupants, assets, and buildings cause the terrorist gangs adopt style burst of blast to injury vulnerability a wider range form, and many structures will suffer damage from air blast when the overpressure concomitant the blast wave, (i.e., the excess over the atmospheric pressure 14.7 pounds per square inch at standard sea level conditions are about one-half pound per square inch or more(
to attainment injury. Then, the distance to which this overpressure level will extend depends primarily on the energy yield (§1.20) of the burst of

Increased attention to corporate governance with the increasing need for investors and other parties in the Iraqi market for securities of the information credible and confidence and greater transparency in the disclosure as well as the systems of governance lead to raise the value of the company and that by reducing the cost of capital and reduce the cost of financing, as well as that there are indications modern measurement can be adopted by the Iraqi market for securities for the purpose of evaluating the performance of listed companies and then raise their value.

   The research problem is that there is no framework or structure of the legal and local rules for the application of corporate governance in Iraq obliges

In accounting studies, more than one method is used to measure income and balance sheets elements. One of these methods is called the fair value, which use to determine the assets and liabilities ad it includes the benefits or self-satisfaction ability. This paper aims to focus on the importance of fair value as a basis of accounting measurement and its effects to achieve the relevant characteristics by using the equation is used by (Kythreotis) in his research, And Also , Editing this equation depending on the financial data and information of Iraqi Banks as a case.