paid recent developments in the information and communications technology and the accompanying developments in the global market to pay particular accounting information users to demand more sophistication in terms of corporate financial reporting systems, which led to the emergence of a new type of reporting (financial reporting in real time). where is the information and communications technology mainstay Nations for the development and progress, thanks to the development of technology that have made the transmission of information easily conducted and high speed to all who need it, communication is instantaneous and the flow of information via the internet dramatically exceeded the border temporal and spatial anywhere in the w

Thermal performance of closed wet cooling tower has been investigated experimentally and theoretically
in this work. The theoretical model based on heat and mass transfer equations and heat and mass transfer balance equations which are established for steady state case. A new small indirect cooling tower was used for conducting experiments. The cooling capacity of cooling tower is 1 kW for an inlet water temperature of 38oC, a water mass velocity 2.3 kg/m2.s and an air wet bulb temperature of 26oC. This study investigates the relationship between saturation efficiency, cooling capacity and coefficient of performance of closed wet cooling tower versus different operating parameters such wet-bulb temperature, variable air-spray water fl

This research is a pragmatic study of political blame in British and Iraqi Parliaments. It aims to unfold the similarities and/or differences in terms of the pragmatic and pragma-rhetorical strategies used by British and Iraqi politicians when they exchange blame in both offensive and defensive situations. A statistical analysis is conducted to quantitatively support the findings of the pragmatic analysis. The analyses conducted have yielded different results among blame is a process composed of two stages. Each stage is distinct for its pragmatic components and pragma-rhetorical strategies. British and Iraqi MPs at the blame stage tend to utilize impoliteness as their main strategy. However, British and Iraqi MPs perform differently at the

objective  the research to diagnosis and interpretation of the nature of the effect between the  basic elements of knowledge management (tecgnology , structure , culture , process , human resource ) and the strategic performance of the Iraqi private banks, the research community and the level dimensions, and I've tested this research in the private banking sector represented by (7), especially in Baghdad, Iraqi banks, and applied research on sample consisting of 100 distributors in several administrative levels Director (Director, Director of the department, branch manager), and use the researcher questionnaire Head to collect data and information tool, and some private banks annual reports, has sought research to test

The purpose of this paper is to introduce a new type of compact spaces, namely semi-p-compact spaces which are stronger than compact spaces; we give properties and characterizations of semi-p-compact spaces.

This paper assesses the impact of changes and fluctuations in bank deposits on the money supply in Iraq. Employing  the research constructs an Error Correction Model (ECM) using  monthly time series data from 2010 to 2015. The analysis begins with  the Phillips-Perron unit root test to ascertain the stationarity of the  time series and the Engle and Granger cointegration test to examine  the existence of a long-term relationship. Nonparametric regression functions are estimated using two methods: Smoothing Spline and M-smoothing. The results indicate that the  M-smoothing approach is the most effective, achieving the shortest adjustment period and the highest adjustment ratio for short-term disturbances, thereby facilitating a return

This study aimed to identify the degree of use computers in administrative functions (planning, organization, controlling, and evaluation) among school leaders and assistants in public education schools in Sharoorah governorate ، as well as to identify obstacles of  use computers in administrative functions from the perspective of school leaders and assistants male and female in public schools during the academic year 1439-1440, the study sample  (66) school leaders and assistants, males (58), a and females (44), , and to answer the questions of the study, the researchers developed a questionnaire consisting of  (60) items, has been verified sincerity and persistence, and data analysis was used frequencies, percentages an

The research aimed to identify the level of job security, the level of sports institutional performance, and the relationship, contribution and impact of job security to sports institutional performance from the point of view of workers in the Iraqi Ministry of Youth and Sports. The descriptive approach was adopted in the manner of correlational relationships on a sample of (400) individuals who were randomly selected by (33.333%) of the employees working in the institutions at the headquarters of the Ministry of Youth and Sports, amounting to a total of (2293) individuals for the sports season (2022-2023), and they are naturally distributed among (13) main institutions in the formations of the headquarters of this ministry, and after adopt

OBJECTIVE: To assess and compare the knowledge, attitudes and practice regarding obesity management among family and non family physicians working in primary health care centers.

Expansive soil is one of the most serious problems that face engineers during the execution of any infrastructure projects. Soil stabilization using chemical admixture is one of the most traditional and widespread methods of soil improvement. Nevertheless, soil improvement on site is one of the most economical solutions for many engineering applications. Using construction and demolishing waste in soil stabilization is still under research., The aim of this study is to identify the effect of using concrete demolishing waste (CDW) in soil stabilization. Serious tests were conducted to investigate the changes in the geotechnical properties of the natural soil stabilized with CDW. From the results, it is concluded that the