The research aims at integrating the disclosure of the business models with the qualitative characteristics of accounting information. To achieve this, the elements of the business model should be identified and disclosed, and then study the possibility of integrating the disclosure of the business model with the qualitative characteristics of accounting information.
To achieve this objective, the research was based on the indicators of disclosure of the business model of the International Accounting Standards Board to measure the disclosure of the business model.
The research reached a number of conclusions, the most important of which were as follows:
Fi
... Show MoreThe IGRF model is the empirical representation of the Earth magnetic field recommended for scientific use by the International Association of Geomagnetism and Aeronomy(IAGA).
Since the Geomagnetic field has the abi lity to change the orientation of satellite, the strength of Geomagnetic field and its horizontal component have been studied.
This paper discusses the phenomenon of the Geomagnetic field intensity and its horizontal component at diferent altitudes and at certain latitudes, the geomagnetic field data is obtained by using IGRF2000 model at Baghdad (44.7 degree East longitude) .
The neutron, proton, and matter densities of the ground state of the proton-rich 23Al and 27P exotic nuclei were analyzed using the binary cluster model (BCM). Two density parameterizations were used in BCM calculations namely; Gaussian (GS) and harmonic oscillator (HO) parameterizations. According to the calculated results, it found that the BCM gives a good description of the nuclear structure for above proton-rich exotic nuclei. The elastic form factors of the unstable 23Al and 27P exotic nuclei and those of their stable isotopes 27Al and 31P are studied by the plane-wave Born approximation. The main difference between the elastic form factors of unstable nuclei and the
... Show MoreSince the emergence of the science of international relations as an independent academic scientific field, various theories and trends have appeared and have tried to understand and explain the international reality and give a clear picture of what is happening within the international system of interactions and influences and the search for tools for stability and peace in international relations. Among these theories is the feminist theory, which is a new intellectual trend on the level of international relations theories, which tried to give an explanation of what is happening in world politics and in international relations in particular. The main issue that feminist theory is concerned with is the lack of women’s subordination
... Show MoreFollowing model educational offenders in collection and Alasbaka of fifth grade students preparatory in history A. M. Dr Prepared by: Dr. Bashaer Mawloud Tawfeeq, The Center of Educational and Psychological Studies Baghdad University - There is no difference statistically significant at the 0.05 level of significance between the average scores of the following students studying using model and offenders and who are studying in the usual manner (traditional) in the collection - There is no difference statistically significant at the 0.05 level of significance between the mean scores for the following students studying using model and offenders and who are studying in the usual manner (traditional) in retention Find limits: Current search
... Show MoreQuality of e-service is one of the critical factors that decide the success or failure of organizations. It may increase competitive advantages as well as enhance the relationships with the customers. Achieving high e-service quality and user satisfaction are challenging since they depend fundamentally on user perception and expectation which can be tricky at times. To date, there is no agreement as to what service quality is, and how it should be measured, whether it is a function of statistical measures of quality including physical defects or managerial judgment, or it is a function of customer perception about the services. This paper deep-dived the quality of e-services offered b
The aim of this study was to propose and evaluate an eco-epidemiological model with Allee effect and nonlinear harvesting in predators. It was assumed that there is an SI-type of disease in prey, and only portion of the prey would be attacked by the predator due to the fleeing of the remainder of the prey to a safe area. It was also assumed that the predator consumed the prey according to modified Holling type-II functional response. All possible equilibrium points were determined, and the local and global stabilities were investigated. The possibility of occurrence of local bifurcation was also studied. Numerical simulation was used to further evaluate the global dynamics and the effects of varying parameters on the asymptotic behavior of
... Show MoreThere is a great operational risk to control the day-to-day management in water treatment plants, so water companies are looking for solutions to predict how the treatment processes may be improved due to the increased pressure to remain competitive. This study focused on the mathematical modeling of water treatment processes with the primary motivation to provide tools that can be used to predict the performance of the treatment to enable better control of uncertainty and risk. This research included choosing the most important variables affecting quality standards using the correlation test. According to this test, it was found that the important parameters of raw water: Total Hardn
Molar conductivity of ascorbic acid (AA) with some α–amino acids (glycine (Gly), methionine (Met), cysteine (Cys) and tryptophan (Trp)) in aqueous solution was measured at range temperatures from 298 K to 313 K. Λo. The limiting molar conductivity, KA, the association constant was calculated using the Shedlovsky method, and R, the association distance calculated by Stokes–Einstein equation. The thermodynamic parameters (The heat of association ΔHo, the change in Gibbs free energy ΔGo, the change of entropy ΔSo), and (ΔES), the activation e
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