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

It has been an increase concern of scientific and professional accounting sides on disclosure especially after appearance of business firms and accounting development with its relationship to financial statements which are considered to be outputs of the activity results.  The preparing of financial statements and auditing of those accounts according to normal principles and standards of accounting on both local and international levels. Accounting disclosure can be seen an importance through discover all fundamental and necessary information for proper supply. Therefore, the research will highlight on public companies commitment in Iraq for basis and standards which have taken disclosure in financial data. The conceptual frame of t

Roller Compacted Concrete (RCC) is a technology characterized mainly by the use of rollers for compaction; this technology achieves significant time and cost savings in the construction of dams and roads. The primary scope of this research is to study the durability and performance of roller compacted concrete that was constructed in the laboratory using roller compactor manufactured in local market. A total of (60) slab specimen of (38×38×10) cm was constructed using the roller device, cured for 28 days, then 180 sawed cubes and 180 beams are obtained from RCC slab. Then, the specimens are subjected to 60 cycles of freezing and thawing, sulfate attack test and wetting and drying. The degree of effect of the type of coarse aggregate (c

This paper studies the combination fluid viscous dampers in the outrigger system to add supplementary damping into the structure, which purpose to remove the dependability of the structure to lower variable intrinsic damping. It works by connecting the central core, comprising either shear walls or braced frames, to the outer perimeter columns.

     The modal considered is a 36 storey square high rise reinforced concrete building. By constructing a discrete lumped mass model, and using frequency-based response function, two systems of dampers, parallel and series systems are studied. The maximum lateral load at the top of the building is calculated, and  this load  w

Ease of transfer between different modes of public transportation within the stations is a significant contribution to the movement that can be provided by transportation industries to develop solutions of integrated transportation. It is future integrated multimodal transportation, to make public transportation more enjoyable and interesting, in addition to passenger transportation and future movement of goods are also depend on multimodal transportation The importance of interchange promotion between multimodal as a basic feature of passengers buildings in modern Railway Stations the Research problem:" con

Substantial research has been performed on Building Information Modeling (BIM) in various topics, for instance, the use and benefit of BIM in design, construction, sustainable environment building, and Facility assets over the past several years. Although there are various studies on these topics, Building Information Modeling (BIM) awareness through facilities management is still relatively poor. The researcher's interest is increased in BIM study is based heavily upon the perception that it can facilitate the exchange and reuse of information during various project phases. This property and others can be used in the Iraqi Construction industry to motivate the government to eliminate the change resistance to use innovat

The global food supply heavily depends on utilizing fertilizers to meet production goals. The adverse impacts of traditional fertilization practices on the environment have necessitated the exploration of new alternatives in the form of smart fertilizer technologies (SFTs). This review seeks to categorize SFTs, which are slow and controlled-release Fertilizers (SCRFs), nano fertilizers, and biological fertilizers, and describes their operational principles. It examines the environmental implications of conventional fertilizers and outlines the attributes of SFTs that effectively address these concerns. The findings demonstrate a pronounced environmental advantage of SFTs, including enhanced crop yields, minimized nutrient loss, improved nut

Purpose: The present study seeks to examine various history stages in which undergone by the concept of scenarios, and development of this concept to integration with the strategic management practices:
Methodology: The current study relied on a literature review and approach in providing total picture of different stages undergone by this concept.
The main results: the scenarios did not reach maturity in their quest for integration with strategic management, and still need a great effort for the maturation of this thought in the framework of strategic management, and through it can contribute in creating important knowledge evolution.
Originality and value: providing a contemporary model linking the roots of this concept and cu

Impact of buildings in Iraq and other countries on the environment is obvious; this problem began to take scientific and humanitarian dimensions in order to reduce and eliminate this problem. This impact can be seen through the energy, water and raw materials consumed for the establishment, operation and maintenance of these buildings, as well as the emissions of hazardous gases and generations of solid wastes.

This work was conducted to assess the current maintenance managerial practice for the governmental buildings to stand on the main obstacle and extrapolation of measures by means of interviews with experts to determine the effective factors and closed questionnaire to state the features and the need for new