— In light of the pandemic that has swept the world, the use of e-learning in educational institutions has become an urgent necessity for continued knowledge communication with students. Educational institutions can benefit from the free tools that Google provide and from these applications, Google classroom which is characterized by ease of use, but the efficiency of using Google classroom is affected by several variables not studied in previous studies Clearly, this study aimed to identify the use of Google classroom as a system for managing e-learning and the factors affecting the performance of students and lecturer. The data of this study were collected from 219 members of the faculty and students at the College of Administration and Economics at the University of Baghdad in Iraq and have reached Google classroom offers all the technologies wanted by students and lecturer but there is a positive correlation between lack of knowledge of technical matters and decrease in the use of Google classroom and online education and vice versa.
Water stress has a negative impact on the yield and growth of crops worldwide and consequently has a global impact on food security. Many biochemical changes occur in plants as a response to water stress, such as activation of antioxidant systems. Molybdenum (Mo) plays an important part in activating the expression of many enzymes, such as CAT, POD, and SOD, as well as increasing the proline content. Mo therefore supports the defence system in plants and plays an important role in the defence system of mung bean plants growing under water stress conditions. Four concentrations of Mo (0, 15, 30, and 45 mg·L−1) were applied to plants, using two approaches: (a) seed soaking and (b) foliar application. Mung bean plants were subject
... Show MoreThe concept of TQM is based on one of the concepts that combine administrative and innovative methods. The aim of the research is to demonstrate the dimensions of TQM in enhancing the satisfaction of the taxpayers through a survey of a sample of officials in the General Authority for Taxation and 50 officials. In the collection of data and information, and the results were analyzed using the SPSS program to find the most important compounds and factors in he method of analysis.
The research problem was represented by the non-application of the General Authority for Taxation to the entrances and modern practices in the administrative work. The results of some of the complications that accompany the tax accounting process, which af
... Show MoreThe objective that the researcher seeks to achieve through this research is to clarify the relationship between strategic management accounting techniques and the reliability of financial statements, and to measure the impact of these techniques as an independent variable with its three dimensions, which are: activities-based cost, target cost, and benchmarking on the reliability of financial statements as a dependent variable. To achieve this objective, the researcher did the following: First: Determine the research problem through the following question: Do strategic management accounting techniques affect the reliability of financial statements in industrial companies listed on the Palestine Exchange? Second: Making the analytical des
... Show MoreThe trading banks in Iraq invest their funds according to regulations imposed by the Central Bank in Iraq in different financial fields like stock exchanges, acquire stocks as assets that could be sold at any time as well as make loans and contributing in corporations establishment also magnitude foreign capital through direct contacts with foreign exchange markets.
We can summarize the problem of this paper as shortage in mathematical models that used in studying and analyzing these investments and according to this problem we used (a constructed mathematical model ) consists of three major indicators: profitability of total investment assets which is divided into three sub-indicators: owners equity risk indicator, debits risk i
... Show MoreBackground: Bone is essentially a highly vascular, living, constantly changing mineralized connective tissue. It is remarkable for its hardness, resilience and regenerative capacity, as well as its characteristic growth mechanisms. This study aimed to: 1. To evaluate the effect of bone morphogenetic protein7 (BMP7) on bone healing in artificially created intrabony defect in rabbits upper diastema, histologically. 2. To study the immunohistochemical expression of TGF-β3 and IGF-1R as bone formation markers in experimental and control groups during bone healing. Material and method: Forty male rabbits, was used in this study, 8 rabbits for each healing interval (3 days, 1,2 ,4 and 6 weeks). In each rabbit two bone holes were created on th
... Show MoreThe current research aims to examine the effect of the rapid learning method in developing creative thinking among second-grade female students in the subject of history. Thus, the researcher has adopted an experimental design of two groups to suit the nature of the research. The sample of the study consists of (36) randomly selected students from Al-Shafaq Secondary School for Women, which are divided randomly into two groups. The first group represents the experimental; it includes (31) students who studied the subject of history using the quick learning method. The second group, on the other hand, is the control group, which consists of (32) students, who studied the same subject using the traditional way. Before starting with the exp
... Show MoreBackground: Fluoridated acrylic resin material can present more stable properties when compared with conventional one.The most widely used fluoride –containing substance added to dental resin materials is sodium fluoride (Naf). This study evaluated the effect of Naf in different concentration to the acrylic resin denture base material and its effect on tensile strength ,modules of elasticity with long –term water immersion (after 4 months immersion in de-ionized water) Materials and methods: Eighty specimens from dumbbells shaped metal pattern for tensile strength test were preparedaccording to ISO 527: 1993 plastic –Determination tensile properties ,in dimensions(60mm, 12mm, 3 ± 0.2mm) length, width and depth respec
... Show MoreThe study was conducted during spring seasons of 2000 and 2001.The aim was to study the changes in the moisture content of sunflower plants during growth stages under hardening conditions to drought tolerance .Agricultural practices were made according to recommendation. Asplit-split plots design was used with three replications. The main plots included irrigation treatments:irrigation to100%(full irrigation),75and50%of available water. The sub plots were the cultivars Euroflor and Flame.The sub-sub plots represented four seed soaking treatments: Control (unsoaked), soaking in water ,Paclobutrazol solution(250ppm),and Pix solution(500ppm). The soaking continued for 24 hours then seeds were dried at room temperature until they regained t
... Show MoreFocusing on the negative role of default risk on banks, as it is one of the most important risks facing banks, which are difficult to determine accurately, and its reflection on the indicators of profitability of cash flows. The increasing competition between banks led to an increase in the credit facilities granted by banks, and was accompanied by an increase in exposure to the risks of default, which led to an impact on the level of performance of banks in terms of achieving the required return according to the levels of high competition. Therefore, the problem of this study focused on the extent to which the risk indicators of default affect the profitability indicators of the cash flows of the banks research sample in the profit
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