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    The Internet of Everything (IOE) technology and its role in enhancing the quality of administrative decisions in economic units

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    يهدف هذا البحث إلى دراسة دور استراتيجية تقنية إنترنت كل شيء Internet of Everything (IOE) في تعزيز جودة القرارات الإدارية التي من شائنها تدعم تقويم الأداء المالي والكفاءة التشغيلية لتعزيز المزايا التنافسية في الوحدات الاقتصادية. اذ تم التركيز على كيفية استخدام تقنية( IOE)  كأداة استراتيجية في دعم اتخاذ القرار الاداري لرفع مستوى الأداء في الوحدات الاقتصادية عن طريق الربط بين الأشخاص و البيانات و العمليات والأجهزة من أجل تحسين الكفاءة التشغيلية وتخفيض التكاليف .  واستند  البحث إلى مراجعة الأدبيات السابقة التي تناولت مفهوم تقنية( IOE)  وأثرها على الاقتصاد الرقمي  بالإضافة إلى تحليل العلاقة بين تبني هذه التقنية وتحسين المؤشرات المالية والتكلفة التشغيلية. و أظهرت النتائج أن تبني تقنية( IOE)  يساهم بشكل كبير في تقليل الهدر المالي و تحسين دقة التوقعات المالية  وزيادة العائد على الاستثمار، مما يجعلها عنصرًا استراتيجيًا في دعم التحول الرقمي وبناء اقتصادات قائمة على البيانات والكفاءة نتيجة توفيرالبيئة المثالية لادارة في اتخاذ القرارات الإدارية الملائمة والمبنية على التحليل الموضوعي والمؤشرات القائمة على البيانات الواقعية.This research aims to study the role of Internet of Things (IoT) technology strategy in improving the quality of managerial decisions, which in turn supports the evaluation of financial performance and operational efficiency to enhance the competitive advantages of economic units. The research focuses on how IoT technology can be used as a strategic tool to support managerial decision-making and raise performance levels in economic units by connecting people, data, processes, and devices to improve operational efficiency and reduce costs. The research is based on a review of previous literature that addressed the concept of IoT technology and its impact on the digital economy, in addition to analyzing the relationship between adopting this technology and improving financial indicators and operating costs. The results showed that adopting IoT technology significantly contributes to reducing financial waste, improving the accuracy of financial forecasts, and increasing return on investment. This makes it a strategic element in supporting digital transformation and building efficient, data-driven economies by providing an ideal environment for management to make appropriate managerial decisions based on objective analysis and indicators grounded in real data                                                                            

    The use of artificial intelligence engineering techniques and green cost-effective technologies in manufacturing and their role in reducing environmental costs

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    تواجه الوحدات الإقتصادية الصناعية مجموعة تحديات منها مشاكل التدهور البيئي الناتج من الإنبعاثات السامة الصادرة من المعامل الإنتاجية والتي أدت إلى فرض عقوبات إقتصادية ورفع الدعم الحكومي لهذه الوحدات , فضلاً عن الدعاوي والشكاوى المرفوعة من قبل المواطنين وجمعيات حماية البيئة ضد هذه الوحدات لما سببته من أضراراً صحية وبيئية وإجتماعية , وإنطلاقاً من هذه المشكلات ظهرت مجموعة من التقنيات المعاصرة التي تسعى في المساهمة على الحفاظ على البيئة ومنها التقنيات الكلفوية الخضراء متمثلة بسلسلة القيمة الخضراء والإنتاج الأنظف لتخفيض التكاليف البيئية عبر الاساليب الهندسة للذكاء الاصطناعي .  وتهدف سلسلة القيمة الخضراء إلى تخضير كافة الأنشطة الرئيسة وتحويل الصورة التقليدية للوحدة الإقتصادية إلى صورة خضراء مما جعلها تختلف عن التقنيات الأخرى التي ركزت فقط على المساهمة في تكوين المنتج الأخضر وأهملت باقي الأنشطة من الناحية البيئية , في حين يهدف الإنتاج الأنظف في الإنتقال من الإنتاج التقليدي إلى الإنتاج الصديق للبيئة ويتم ذلك من خلال الإستعمال الأمثل للموارد الطبيعية والمعدنية فضلاً عن الإستهلاك الأمثل للطاقة الكهربائية وإستعمال مواد خضراء صديقة للبيئة في العمليات الإنتاجية وإعادة تدوير المنتجات والمخلفات والذي بدوره يؤدي إلى تخفيض التكاليف البيئية نتيجة مراعاة المتطلبات البيئية خلال كافة مراحل أنشطة سلسلة القيمة والإنتقال لإستراتيجية الإنتاج الأنظف , ومن أجل تحقيق أهداف البحث تم تقسيمه إلى خمسة مباحث تناول المبحث الأول منهجية البحث في حين خصص المبحث الثاني لعرض الإطار النظري التقنيات الخضراء في حين أشار المبحث الثالث إلى دور التقنيات الكلفوية الخضراء  في تخفيض التكاليف البيئية وتناول المبحث الرابع الجانب التطبيقي للبحث  وختم البحث بالمبحث الخامس والذي تناول أبرز الإستنتاجات والتوصيات التي توصل إليها الباحثان.This research aims to reduce the environmental costs of the economic unit by fostering a green culture in manufacturing engineering processes using artificial intelligence for value chain activities, transforming them into environmentally friendly activities. It also aims to shift from traditional to cleaner production to achieve production efficiency and manufacture environmentally friendly green products using green engineering equipment. This contributes to recycling production waste and byproducts, reducing environmental failure costs, optimizing resource and energy utilization, and achieving financial savings through recycling products, waste, and production emissions. These savings can then be redirected towards investments that generate significant revenue, creating a green image in the eyes of environmental monitoring units and customers. The conclusions are that using artificial intelligence and green cost-effective technologies leads to reduced emissions and waste, increased production efficiency, elimination of material waste, and a reduction in environmental cost

    A Review of AI and Shaping the Future of Education: From Rote Instruction to Intelligent Personalization

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    The world has changed dramatically with the evolution and speed-up of artificial intelligence (AI) technologies in the past few years – a change that impacts on many industries, and that has had a great influence on education. The traditional education system that included memorization with passive learning, minimal interaction and an attitude of “one size fits all” seems become less and less useful in digital age with new learner competences like critical thinking, creativity and adaptability. Thus, there is a growing interest in the application of AI to bring holistic transformation in education not only in the learning content and mode of delivery but also in the assessment processes resulting in the personalized learning path for each student com- prising his/her unique needs and potentials. To the best of our knowledge, this is the first review targeted at AI and education through the lens of theoretical and application research, which endeavours to expose the possibilities of AI to shape the future of education. As an illustration, the review by Singh et al., 2025 states AI based personalized tutoring, intelligent learning environment, data driven knowledge is transforming traditional education techniques.  Along the same vein, a 2024 study by Ayeni & Al Hamad demonstrates how the adoption of AI in education transforms traditional pedalogies by enabling customized learning and enhancing student participation. As well as all of this, these are changes which are not just pedagogical; universities and education systems are wondering how to organize curriculum, assessment and resource to harness and not be harnessed by the potential of AI technologies

    Review: Methods of synthesis of erlotinib and its derivatives as tyrosine kinase inhibitor in 2020-2025

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    This review focuses on the most important synthetic approaches to produce erlotinib and its derivatives, shows changes in their structure that minimized toxicity, surpassed resistance mechanisms, increased selectivity and improved therapeutic efficacy, The latest applications of green and medicinal chemistry and recent developments are covered. Erlotinib, a type of targeted cancer drug has been widely studied and modified over the past five years., it has already available in US, EU, Japan and other 100 countries worldwide since approved for medical use in 2004. Erlotinib is a first-generation inhibitor of the epidermal growth factor receptor (EGFR) tyrosine kinase. It is cleared to treat non-small cell lung cancer, pancreatic cancer and a few other cancer. Its brand name is usually Tarceva. The presented review contains the following issue: summary of references concerning the synthesis methods, structure-activity correlation ship (SAR) or biological parameters related to erlotinib family analogues (from 2020 to 2025).

    Organizational integrity and its impact on reducing negative workplace behaviors: A survey study at the General Authority for Taxes

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    يهدف البحث إلى تحديد تأثير النزاهة التنظيمية في سلوكيات العمل السلبية، انطلق البحث من تساؤل اساسي (هل تؤثر النزاهة التنظيمية في الحد من سلوكيات العمل السلبية في الهيئة العامة للضرائب ؟) وقد تم استخدام الاستبانة كأداة لجمع البيانات، وتضمنت محورين، تناول المحور الأول البيانات الشخصية للموظفين ، فيما تناول المحور الثاني فقرات متغيري البحث (النزاهة التنظيمية ، سلوكيات العمل السلبية)، فضلا عن ذلك ان عينة الدراسة اختيرت بصورة عشوائية اذ شملت عينة الدراسة (112) من الإدارات العليا والوسطى في الهيئة العامة للضرائب / بغداد والمتمثلة بــــــ ( رئيس  قسم  ،معاون رئيس قسم ، مسؤولي الشعب)  ، استخدم المنهج الوصفي التحليلي، وتم استخدام العديد من الاساليب الاحصائية منها (الوسط الحسابي، الوسط الحسابي الموزون ، الانحراف المعياري، معامل الثبات الفا كرونباخ ، معامل ارتباط بيرسون، الانحدار الخطي البسيط ، الانحدار الخطي المتعدد) عبر برنامجي ( SPSS V.28 ،  Smart Pls4  ، Microsoft Excel 2010 ) للوصول إلى النتائج المتعلقة بها ، وتوصل البحث إلى مجموعة من النتائج ، أهمها (ان الهيئة العامة للضرائب تمكنت من اعتماد النزاهة التنظيمية وشفافيتها لتحد من سلوكيات العمل السلبية بشكل أفضل مما لو وجهت تلك المتغيرات بشكل منفصل لتحد منها، فضلاً عن لجوئها الى اعتماد ضوابط التشغيل والثقافة التنظيمية والوضوح في الإجراءات والافصاح عن المعلومات بشكل مجتمع للتوجه الفعلي للحد من تلك السلوكيات).The research aims to determine the impact of organizational integrity on negative work behaviors. The research was based on a basic question (Does organizational integrity affect reducing negative work behaviors in the General Tax Authority?). The questionnaire was used as a tool for collecting data, and it included two axes. The first axis dealt with the personal data of employees, while the second axis dealt with the paragraphs of the research variables (organizational integrity, negative work behaviors) (arithmetic mean, weighted arithmetic mean, standard deviation, Cronbach\u27s alpha reliability coefficient, Pearson\u27s correlation coefficient, simple linear regression, multiple linear regression) via the programs (SPSS V.28, Smart Pls4, Microsoft Excel 2010) to reach the results related to them  . The research reached a set of results, the most important of which is that the General Tax Authority was able to adopt organizational integrity and transparency to limit negative work behaviors better than if these variables were directed separately to limit them, in addition to resorting to adopting operating controls, organizational culture, clarity in procedures, and disclosure of information in a combined manner to actually aim to limit these behaviors

    Preheating effect on polymerization shrinkage of composites Restoration (in vitro comparative study)

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    Background: this vitro study aims to evaluate and compare the effect of preheating on polymerization shrinkage among three different filler size composites which include Filtektm Z250 micro hybrid, Z250xt Nano hybrid and nanocomposite Z350xt.  in Class II cavity preparation. Materials and methods: 72 maxillary 3rd molars with class II cavities preparations. according to material used  the samples were divided into three groups:  group A (FiltekZ250 micro hybrid). Group B(Z250xt Nano hybrid). Group C (nanocomposite Z350xt), each group were divided according to temperature of composite into 2 subgroups of 12 teeth: Group A1 composite restoration at  room temperature(24±1˚C), A2 composite restoration at preheated temperature(55±1˚C). polymerization shrinkage was estimated after immersion in 2% methylene blue for 24 hrs. Results:  the least score of polymerization shrinkage were in Group B( Z250xt Nano hybrid) and  Group C (Z350xt nanocomposite) especially in occlusal margin. While Group A( Z250 micro hybrid) had greater scores of shrinkage in cervical margin. Conclusions: Generally, preheating decreased polymerization shrinkage in all groups of composites, but Preheating decreased the polymerization shrinkage effectively in Group A (Z250 micro hybrid) more than Group B (Z250xt Nano hybrid) and Group C (Z350xt nanocomposite) polymerization shrinkage. The scores of polymerization shrinkage varied with different material, margin and temperature for all groups

    Weight status related to Dental Caries in Children Attending Pediatric Clinics at the College of Dentistry, Uruk University

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     Dental caries (often referred to as tooth decay) represents a major health issue for children worldwide. It stands as one of the most common chronic diseases in pediatric demographics, impacting millions of youngsters annually. Body mass index is an anthropometric measurement which measures weight relative to the height, The relationship between weight loss and tooth decay has become a controversial health issue in various countries, diet among overweight or obesity children may be a common risk factor for overweight children and dental caries.This study aims to investigate and analyse the relationship between weight status and dental caries in children. This cross-sectional comparative study was carried out at the pediatric clinic located in the College of Dentistry (Uruk University, Iraq) from April 2023 to June 2023. It involved a sample of 100 children ranging in age from 4 to 14 years, categorized into four distinct groups: underweight, overweight, at-risk weight and healthy weight, with 25 children in each group. The Body Mass Index was calculated; however, dental caries were assessed using the decayed, missing and filled surfaces (dmfs/DMFS) index, in accordance with WHO criteria. The study revealed that there were no difference in mean value of tooth decay across the four weight categories. However, noticeable disparities in body mass index (BMI) were evident among the groups (p = 0.000). In the group, a negative relationship between BMI and dmfs was identified; on the other hand, a positive connection was observed between BMI and DMFS in the underweight group. weight status influences dental caries in children. Underweight children showed a trend of higher caries in primary teeth, while at risk weight children exhibited fewer caries in permanent teeth. Weight status affects caries differently depending on weight categories. This suggests that both low and high weight may impact tooth development and susceptibility to caries through different factors

    Relationship between Osteoprotegrin and estrogen serum level with osteoporosis in postmenopausal Iraqi women

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    Abstract Osteoporosis can define as a major bone disease especially in older women, it correlated with decrease bone density and change in the bone structure that may be increase in bone fragility. Osteoporosis more prevalence in women with age over 50 years old (post menopause), this correlate with estrogen hormone deficiency, this bone loss may be rapid and lead to accelerate bone resorption because of lack of balance occur between osteoclast and osteoblast, increasing in the osteoblast differentiation lead to osteoporosis activation. After menopause estrogen level will decrease due to the lacking occur in eggs produced by ovaries and this will lead to increase synthesis of IL-1, IL-6 and tumor necrosis factor and OPG level will decreased and this will lead to increase bone turnover and osteoporosis, at the same time promote vascular calcification due to increase action of RANKL one bone and vascular cell.   Two group included in this study divided into patient group (n=25), age 50 years and over postmenopausal women and control group (n=50), age between 30-50 years\u27 premenopausal women. 5ml of blood was taken from both postmenopausal and premenopausal women. All blood samples for both groups was tested for calcium, alkaline phosphtase and OPG level. OPG level was determined by ELISA technique. Serum level of alkaline phosphatase was found to be higher in postmenopausal group than premenopausal women group (p<0.001). serum calcium level is lower in postmenopausal group than premenopausal women group (p<0.001). serum osteoprotegerin level was higher in postmenopausal group than premenopausal women group (p<0.001). osteoprotegerin (OPG) can be used as indicator of osteoporosis and useful for early diagnosis in postmenopausal women

    دور التدقيق الداخلي في التعافي من المخاطر السيبرانية في القطاع المصرفي الاسلامي العراقي اعداد

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    :  يهدف البحث الى التعرف على دور التدقيق الداخلي في التعافي من المخاطر الامن السيبراني وفي الحد من الانتهاكات السيبرانية وتعزيز المرونة السيبرانية في القطاع المصرفي  الاسلامي العراقي . يتناول البحث المستجدات على الساحة المعرفية في مجال نشاط التدقيق الداخلي والدور الذي يضطلع به المدقق الداخلي ومسؤوليته في ظل التحديات التي تواجه العالم في ظل الرقمنة والثورة التكنولوجية الخامسة، وفق المتطلبات المحلية التي أصدرها البنك المركزي العراقي ذو الصلة بالضوابط الرقابية لتكنولوجيا المعلومات 2019  ودوليا وفق ماصدره المجلس العام للبنوك الاسلامي والموسسات المالية الاسلامية (  CIBAFI) .و أالاطار الامن السيبراني (2.0) CSF الصادر في شباط (2024). من توجيهات  بخصوص الضوابط الرقابية للامن السيبراني .ومن خلال استقراء الاصدارات المحلية والدولية تم بناء مؤشرات بهذا الخصوص وتوصل البحث الى جملة من التوصيات من ابرزها منح التدقيق الداخلي دورا اكثر اهمية في تقييم الضوابط الرقابية  فضلا عن ان الاطار المقترح من قبل الباحثين يمكن اعتباره خارطة طريق لتحديد الدور التقييمي والاستشاري الذي يمكن ان يؤديه المدقق الداخلي في قطاع المصارف الاسلامية للحد من الانتهاكات السيبرانية

    New Trends in Image Restoration based on Artificial Intelligent Models: Analytical Study

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    Image restoration is a fundamental problem in low-level vision with applications in photography, surveillance, and archival imaging. This review synthesizes deep learning–based advances from 2018–2025, covering CNN (Convolutional Neural Network), GAN (Generative Adversarial Network), and Transformer families. This paper presents a unified taxonomy by degradation type (denoising, deblurring, super-resolution, dehazing/draining, JPEG deblocking, inpainting) and by model class. Representative architectures are summarized with their core design choices, training objectives, and computational characteristics. The comparison of common protocols, datasets (e.g., DIV2K, SIDD, GoPro, REDS), and metrics like PSNR (Peak Signal-to-Noise Ratio), SSIM (Structural Similarity Index), and LPIPS (Learned Perceptual Image Patch Similarity are given also). The review analyzes trade-offs between fidelity, perceptual quality, and efficiency. The identification of open challenges, robust generalization to real-world degradations, efficient high-resolution inference, reliable perceptual evaluation, and unified multi-degradation handling, and outline research opportunities are also considered. This review aims to serve as a unified reference for practitioners and researchers developing next-generation image restoration systems

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