The child spends several hours watching animated films, which affect their behavior negatively and positively. This calls parents to monitor what their children are watching, to show them the serious risks of some violent films, and to direct them toward choosing both positive and educational programs that develop their positive behavior. This study aimed to explore the positive and negative effects of watching animation films as well as to identify the role animation films in increasing the cognitive knowledge of kindergarteners. To do this, the descriptive and analytical methods were used. A questionnaire was adopted as a tool for data collection. A scale of (45) items classified into three categories was applied on  the r

The objective of the research is to identify the nature of voluntary disclosure of insurance services and its impact on the financial performance of Iraqi insurance companies by knowing the relationship between increasing disclosure of financial services and financial performance indicators of insurance companies.In order to achieve this objective, the research was applied to a sample of the Iraqi insurance companies listed in the Iraqi Stock Exchange (Al Amin Insurance Company, Al Ahlia Insurance, Dar Al Salam Insurance, Gulf Insurance, Al Hamra Insurance) and based on their published financial statements (2014-2015) ) And by analyzing the sample lists were connected to the research objectives.The main conclusion of the study is that in

The paper present design of a control structure that enables integration of a Kinematic neural controller for trajectory tracking of a nonholonomic differential two wheeled mobile robot, then  proposes a Kinematic neural controller to direct a National Instrument mobile robot (NI Mobile Robot). The controller is to make the actual velocity of the wheeled mobile robot close the required velocity by guarantees that the trajectory tracking mean squire error converges at minimum tracking error. The proposed tracking control system consists of two layers; The first layer is a multi-layer perceptron neural network system that controls the mobile robot to track the required path , The second layer is an optimization layer ,which is impleme

The  purpose of  this study was to investigate the effect of six thinking hats on creative thinking among 10^th grade female students in Tulkarm district. The sample comprises two sections of 10^th grade female students (n=80) in Adawiya secondary School, The two sections were divided into two groups; one as an experimental group which works with six thinking hats, and the second as control group that learns traditionally. Creative thinking exam was used to measure the creative thinking with reliability (0.88).

The results of the study have shown the following:

There were statistically significant differences at (α ≤ 0.05) in the creative thinking among 10^th grade female student

The international reporting auditor witness rapidly developed over the past years, where profession began give attention to the development of auditor reporting and improve its informational report through the issuance and amendment of some relevant international auditing standards. The reality of the situation refers to the failure to inform the auditor in Iraq in  many areas, including: Clearly defined management responsibility for the preparation of financial and auditor's responsibility to express an opinion on these statements and Amendment of opinion when the financial statements as a whole is free from material misstatement based on the evidence is sufficient and appropriate audit, or not to build the auditor's ability to obt

Background: Wounds are any disruption to the normal anatomic structure of tissue which leads to the loss of epithelial continuity with or without a loss of underlying connective tissue, as well as the anatomic and functional integrity of the living tissue . Wound healing is a complex process with overlapping phases haemostasis, inflammation, proliferation and maturation/matrix Remodeling. Each phase of wound healing requires different management strategies, and inappropriate treatment can delay wound healing. The aim of wound treatment is a rapid wound closure and re-establish tissue function,chia seeds oil are widely used herbal medicines because of their anti-inflammatory and antioxidant capacity as they considerd agood source of polyunsa

In the hybrid coolingsolar systems , a solar collectoris used to convertsolar energy intoheat sourcein order to super heat therefrigerant leave thecompressor,andthisprocess helpsin the transformation ofrefrigerant state from gaseous statetothe liquid statein upper two-thirdsof thecondenserinstead of the lower two-thirdssuchas in thetraditional air-conditioning systems and this willreduce theenergyneeded torun the process ofcooling.In this research two hybrid air-conditioning system with an evacuated tube solar collector were used, therefrigerant was R22 and the capacity was 2 tons each.The tilt angle of the evacuated tube solar collector was changed and the solar collector fluid was replaced into oil instead of water.A comparison wasi

     In this study,  has been discussed the issue of non-interest income and its impact on the Iraqi banking sector profit for the period between (2008-2017) as it was the main objective of the study is to find the relationship between the non-interest income and the profits of the banking sector in order to know  the size of the sector's dependence on non-interest income As well as an analysis of its profitability compared to selected countries, And to test hypotheses, the financial ratios and some statistical tests to determine the stability of the time series such as the test (Correlegram , Dickey -Fuller (depending on the statistical program (E-Views V8) and a simple linear regression method by (Minitab

تحتل أدوات السياسة المالية (الإنفاقية والإيرادية) مكانة مهمة بين أدوات السياسات الاقتصادية الأخرى لما تتمتع به من تأثيرات اقتصادية واجتماعية على مجمل النشاط الاقتصادي .

     وفي بحثنا هذا سنركز على الآثار الاجتماعية لأدوات السياسة المالية (الإنفاق العام والإيراد العام) لما للتنمية الاجتماعية من أهمية متزايدة في عالمنا اليوم خاصة فيما يتعلق بمقوماتها غير المادية المتمثلة في خدما