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:

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This research aims to understand the mineralogical and geochemical characteristics of the nickel laterite deposit in the East Sulawesi Ophiolite Belt in Wiwirano District, North Konawe, Southeast Sulawesi, Indonesia. The deposit is analyzed and described to determine the laterization process and supergene enrichment. The geochemical data was obtained from X-ray fluorescence analysis, and mineralogical data from petrography and X-ray diffraction analysis. The minerals in the limonite zone are dominated by goethite and hematite. Minerals found in the saprolite zone include quartz, orthopyroxene, and lizardite, whereas the bedrock is made up of olivine, orthopyroxene, serpentine, and chromite. Fe2O3, Al2O3, and Co contents are high in

Novel azo ligand based on tryptamine, and its metal complexes with antioxidant properties were synthesized through chemical methods and characterized through various techniques, including IR, Mass, UV-Vis spectroscopy, elemental analysis, conductivity, magnetic sensitivity, and thermogravimetric analysis. According to the IR spectra of the complexes, the azo-ligand, [5-(2-(3H- 1-indol-3-yl) ethyl) diazenyl) quinolin-8-ol] coordinates with metal ions through the nitrogen atom in the quinoline ring and the oxygen atom of the hydroxyl group. Thermal analysis techniques were employed to investigate the thermal behavior of the compounds. The results revealed that the metal complexes possess higher thermal stability compared to the free ligand. T

Road-side dust samples were collected during August in 2020 from selected areas of, Al-Rusafa, Baghdad, Iraq. A sedimentological and mineralogical analysis of street dust was conducted. Three areas were selected to study street dusts which are Al-Baladitat, Al-Obaidi and Ziona. The laboratory analyses were done in the Department of Geology, College of Science, University of Baghdad. The heavy metal contents were determined in the roadside dust using XRF Method. It was found that the dust is of muddy texture, and is believed to be transmitted with the various storms blowing on Baghdad or by the wheels of Cars. The results of mineralogical investigation revealed that the dust samples composed of quartz, feldspar, calcite, gypsum and s

The management of wisdom is concerned with the level of expertise, methods of transmission, use and ability to problems and their impact on behavior and human behavior in order to improve it in the form of successful decisions. The importance of management of wisdom in making successful decisions that ensure the survival and development of society through the provision of leaders capable of planning, organization and decision-making to achieve the goals and objectives required in a complex and changing environment. Where the administration faces positions and problems that require operational decisions to organize the activities of the institution in line with the strategic decisions already taken under the proper strategic planning. The ex

An optical spectroscopic study is reported in this article to study the correlation between the supermassive black hole (SMBH) and the star formation rate (SFR) for a sample of Seyfert galaxies type (I and II). The study focused on 45 galaxy of Seyfert 1, in addition to 45 galaxy of Seyfert 2, where these samples have been selected form different survey of Salon Digital Sky Survey (SDSS). The redshift (z) of these objects were between (0.02 – 0.26). The results of Seyfert 1 galaxies shows that there good correlation between the SMBH and the SFR depending on statistical analysis parameter named Spearman’s Rank Correlation in a factor of (ρ=0.609), as well as the Seyfert 2 galaxies results show a good correlation between the SMBH