Aim: The purpose of this study was to analyze the patterns of facial fractures in children and to compare them between preschool- and school-aged children. Materials and methods: This retrospective observational study included 57 children with facial fractures. The variables analyzed were the age of the patients—divided into a preschool-aged group (0–5 years) and a school-aged group (6–12 years)—gender, cause of trauma, the facial bones involved, the pattern of fracture, the modality of treatment used, the time between injury and treatment, and the postoperative complications. Results: The incidence of facial fractures in children ≤12 years was 30.2%. The patients consisted of 40 (70.2%) males and 17 (29.8%) females, and most pati

The reconciliation of tax reconciliation is one of the legal methods used by the financial authority in Iraq, which is done with the taxpayer

The research dealt with the weakness of tax revenues for many reasons, including tax evasion, which led to the search for ways to reduce evasion to increase the tax revenue, and settlement reconciliation one of these means .

The research proceeded from the premise that the use of a more broadly settled settlement would govern the tax evasion of taxpayers.

The researchers used a series of studies and previous research, books and other sources related to the subject of research, and this was done through the theoretical framework, and the practical aspect that included the fin

The aim of the research is to design a test with cognitive achievement through the use of the inverted class strategy for some basic soccer skills for gyms for first-average students, within the curriculum of the Ministry of Education, where the researcher used the experimental approach. For the same division (B) and the number of each group (10) students, i.e. the total total of the research sample (20) students, and the pre-test for the research sample was applied through the design of the test prepared by the research after which the educational program with the strategy was applied to the research sample and continued (8) weeks after Completion of the tutorial has been post-tested for the research sample, In it, he reached significant r

The study aims to indicate the role of strategic financial accounting  in the service investors  to take appropriate decisions in the future, Through what is provided by the strategic accounting, the future of information and data that enable the investor to make future investment decisions appropriate، If no longer traditional financial accounting putting meet all existing and prospective investors Requirements، That reliance on historical data and information already signed and neglected aspect of future, From this point it was to highlight the role of strategic financial accounting to contribute in this area.

This current research aims to reveal the difference between the levels of teaching expertise of physics teachers according to the years of service by answering the following question: does the educational skill level of physics teachers work according to the service? The sample of the study consisted of (225) physics teachers by (125) females (56%), and (100) males (44%), distributed on (4) education directorates in Baghdad governorate on both sides of al-Karkh and al-Rusafa. In order to achieve the aim of the study, the researcher prepared a note card for expertise teaching, consisting of (39) paragraphs distributed into (5) fields. The apparent validity and reliability of the card were verified through an agreement (the researcher hers

Online examination is an integral and vital component of online learning. Student authentication is going to be widely seen when one of these major challenges within the online assessment. This study aims to investigate potential threats to student authentication in the online examinations. Adopting cheating in E-learning in a university of Iraq brings essential security issues for e-exam . In this document, these analysts suggested  a model making use of a quantitative research style to confirm the suggested aspects and create this relationship between these. The major elements that might impact universities to adopt cheating electronics were declared as Educational methods, Organizational methods, Teaching methods, Technical meth

The study aimed to determine the effect of the flipped learning model in improving the acquisition of the overhand serve skill in volleyball among second-year students at the College of Physical Education and Sport Sciences, University of Baghdad, for the academic year 2024/2025. The study used an experimental design with a control group and pre-post testing, on a purposive sample consisting of 12 students. The model relied on watching short videos before class via the SGS application, and practical application in class at a rate of three sessions per week. The results showed a significant improvement in performance, as the calculated value (t = 5.356) exceeded the tabulated value (2.042) at a significance level of 0.05. The percentage of s

            The research aims to identify the elements of performance supervisory good and effective and availability in the Governmental council through examination and analysis of the reality and practice of censorship in this Council through study and evaluate the characteristics of the regulatory effective upon which the Governmental council in the performance of his work and knowledge of their adequacy by comparing the established criteria , and determine the effect of characteristics supervisory the performance standards for the Governmental council, Based search to two assumptions key to check the level of the relationship and the influence of the dimensions of the con