The aim of this study was to know ( the impact of education differentiated strategy to modify the alternative developments of geographical concepts when students first grade average) .
      To achieve the goal of this study , researcher relied on the experimental design of a partial set , the design is ( the experimental group with a control group of post-test ).

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The research aims to achieve proof of convergence between optimal costs and standard costs in calculating costs for the economic unit, support efforts aimed at adopting optimal costs in cost accounts and accounting thought in general, and achieve benefit from the theory of convergence between optimal costs and standard costs in the field of achieving actual costs in The economic unit in order to reduce and converge, and this came to address the possibility of adopting the concept of optimal costs in the production costs calculations for the purposes of rationalizing administrative decisions, and rationalizing the preparation of financial statements within management accounting.

The research concluded that

Optimum allocation of water for restoration of Iraqi marshes is essential for different related authorities. Abo-Ziriq marsh area about 120 km2 is situated 40 km east of Al-Nassryia city. After comparing the measured annual water qualities with the Iraqi standards for surface water quality evaluation, Abo-Ziriq marsh water quality was in acceptable limit. Hydro balance computation were done for each month by using interface among the HEC-RAS, HEC-GeoRAS and ArcView GIS software and built a number of eco-hydro relationships to simulate the marsh ecosystem by using HEC-EFM program to estimate water allocation adequate for ecosystem requirement and constructs a GIS hydraulic reference map to show inundation area, depth grid and velocity dis

The recent development in communication technologies between individuals allows for the establishment of more informal collaborative map data projects which are called volunteered geographic information (VGI). These projects, such as OpenStreetMap (OSM) project, seek to create free alternative maps which let users add or input new materials to the data of others. The information of different VGI data sources is often not compliant to any standard and each organization is producing a dataset at various level of richness. In this research the assessment of semantic data quality provided by web sources, e.g. OSM will depend on a comparison with the information from standard sources. This will include the validity of semantic accuracy a

The recent development in communication technologies between individuals allows for the establishment of more informal collaborative map data projects which are called volunteered geographic information (VGI). These projects, such as OpenStreetMap (OSM) project, seek to create free alternative maps which let users add or input new materials to the data of others. The information of different VGI data sources is often not compliant to any standard and each organization is producing a dataset at various level of richness. In this research the assessment of semantic data quality provided by web sources, e.g. OSM will depend on a comparison with the information from standard sources. This will include the validity of semanti

The need for renewable energy sources is higher than ever due to rising global warming, climate change, and ozone depletion. For refrigeration and air conditioning applications, adsorption refrigeration systems are viable alternatives cooling techniques. This study is a topic and part of the M.Sc. thesis. A field solar-powered ice maker unit was created, studied, tested, and evaluated on the 13^th and 30^th of May, 2022. Activated carbon and methanol pair was used to set up a refrigeration system in Baghdad (Al Dora). Experimental tests were carried out outdoors to determine the coefficient of performance COP and specific cooling power SCP of the system. The results showed that the lowest temperature

In this paper, a theoretical analysis of optimum bed thickness operates under mass transfer control for realizing a high efficiency and reaction conversion of an electrochemical reactor has been made based on flowthrough porous electrode (FTPE) configuration. Many models have been used to represent the optimum bed thickness by taking a look into previous works concerned and collecting all related information, data, and models. The parameters that affect the optimum bed thickness have been visualized and reviewed, and almost all of them have been examined by experimental data from different sources and based on the various models. It has been found that the increase in electrolyte flow rate, concentration, limiting current density, and sp

Interface evaluation has been the subject of extensive study and research in human-computer interaction (HCI). It is a crucial tool for promoting the idea that user engagement with computers should resemble casual conversations and interactions between individuals, according to specialists in the field. Researchers in the HCI field initially focused on making various computer interfaces more usable, thus improving the user experience. This study's objectives were to evaluate and enhance the user interface of the University of Baghdad's implementation of an online academic management system using the effectiveness, time-based efficiency, and satisfaction rates that comply with the task questionnaire process. We made a variety of interfaces f

The current research aims to find out ( the effectiveness of the structural model of learning in the acquisition of geographical concepts at the first grade average students ) , and achieving the goals of research has been formulating the null hypothesis of the following :

    " There is no difference statistically significant when Mistoi (0.5 ) between the mean scores of the collection of students in the experimental group that is studying the general geographical principles " Bonmozj constructivist learning " and the mean scores of the control group , which is considering the same article ," the traditional way " to acquire concepts.

The researcher adopted th

Standards of audit have been defined issued them by professional organizations the audit risk is: Failure of the auditor inadvertently to amend his opinion on the financial statements in suitable method, although these statements are Interpolated Essentially. As result the deep impacts caused by electronic operating systems in the accounting data in the audit process which audit risk has gained attention of many professional sides, especially the audit process and quality is relating with level of discovery the auditor for the mistakes of origin (misrepresentations) all their types and give the necessary confidence for the auditor to express his technical opinion in fidelity and certified financial statements which prepared electronicall