This  world is moving towards knowledge economy which basically depends on knowledge and information. So, the economic units need to develop its financial reporting system which helps to provide useful information in timeliness for investors in accordance with the requirements of  the knowledge economy and meets the needs of those investors. This  research aims to revealing the reflects of knowledge economy on the approaches of financial reporting and suggesting a financial reporting model in the environment of knowledge economy,  depending on combining the value approach with the events approach using database and communication technology and providing useful accounting information for all users regardless of

        The research aims to improve the effectiveness of internal control system according to a model COSO, by identifying the availability of system components according to the model and then improve the effectiveness of each component by focusing on areas for improvement in each component, as it was addressed to a model COSO and then Maamth with the environment, the current Iraqi by introducing some improvements on the form of some mechanisms of corporate governance of the Council of Directors, and senior management, the Audit Committee, Committee appointments, especially that supplies application available in the laws and legislation, the current Iraqi, taking into consideration to make some

   The Financial systems can be classified into two types. The first is the market–oriented, which is applied in United States and United Kingdom. While the second is bank-oriented as in Japan and Germany.

   This study tries to explain the reasons which make some countries adopt the first one instead of the second, and the contrary. So the study consists of three sections. The first deals with the concept of financial system and it are functions. The second displays the indicators which are used to classify the financial systems, while the third one is devoted to the factors that determine the type of financial system .These sections followed by some conclusions.

An optical video communication system is designed and constructed using pulse frequency modulation (PFM) technique. In this work PFM pulses are generated at the transmitter using voltage control oscillator (VCO) of width 50 ns for each pulse. Double frequency, equal width and narrow pulses are produced in the receiver be for demodulation. The use of the frequency doubling technique in such a system results in a narrow transmission bandwidth (25 ns) and high receiver sensitivity.

Renewable energy resources have become a promissory alternative to overcome the problems related to atmospheric pollution and limited sources of fossil fuel energy. The technologies in the field of renewable energy are used also to improve the ventilation and cooling in buildings by using the solar chimney and heat exchanger. This study addresses the design, construction and testing of a cooling system by using the above two techniques. The aim was to study the effects of weather conditions on the efficiency of this system which was installed in Baghdad for April and May 2020. The common weather in these months is hot in Baghdad. The test room of the design which has a size of 1 m3 was situated to face the geographical south. The te

‎ Sixteen new complexes with the general formula [M(L)2(H2O)2] were ‎prepared resulting from the reaction of the two new Schiff base ligands, which ‎are‏: -‏ L1= (E)-5-((2-hydroxybenzylidene)amino)-2-phenyl-2,4-dihydro-3H-pyrazol-3-one)‎ L2 = (E)-5-((2-hydroxy-3-methoxybenzylidene)amino)-2-phenylpyrazolidin-3-one) ‎ ‎ With divalent metal ions (manganese, cobalt, nickel, copper, zinc, cadmium, ‎mercury) and (tetravalent platinum).‎‏ ‏ ‎ Ligands was derived from the reaction of the amine (5-amino-2-phenyl-2,4-‎dihydro-3H-pyrazol-3-one) with Salicylaldehyde and ortho-vanillin, which is ‎linked to the metal ions via the nitrogen atoms are the isomethene group and ‎the oxygen is the hydroxide group of t

The corrosion behavior of carbon steel at different Temperatures and in water containing different sodium chloride
concentrations under 3 bar pressure has been investigated using weight loss method . The carbon steel specimens were
immersed in water containing (100,400,700,1000PPM) of NaCl solution and under temperature was increased from
(90-120ºC) under pressures of 3 bar. The results of this investigation indicated that corrosion rate increased with NaCl
concentrations and Temperature.

Objective: To evaluate and compare the effect of mechanical surface treatment (groove, aluminum oxide particles)
with 45 degree bevel type of joint on tensile bond strength of acrylic specimens repaired by two curing methods
(microwave and water both).
Methodology: Eighty specimens (80) were prepared from pink heat cure acrylic resin. They were divided into two
main groups (40 specimen repaired by microwave energy and 40 specimens repaired by water bath method).Each
group can be divided into four subgroups of ten according to the surface treatment. The control group A was left
intact, group B received no surface treatment, group C and D received surface treatment by (groove, 50 m aluminum
oxide particles). Specimens

The research is an attempt to investigate experimentally the influence of teacher’s errors correction and students’ errors correction on teaching English at the College of Physical Education for Women. Errors are seen as a natural way for developing any language but teachers are puzzled the way they can correct these errors. So, this research gives some idea of using two types of errors correction. The sample of the research is female students of the first year stage at the College of Physical Education for Women of the academic year 2009-2010. The whole population of the research is (94) students while the sample is (64). Thus, the sample represents 68% from the population of the research. The sample represents It is hypothesized th

Praise be to God, Lord of the worlds, and peace and blessings be upon our master Muhammad, and upon his whole family and companions, but after: God Almighty has instituted types of acts of worship and classes of obedience that, if performed by the servant, would link him with his Creator and connect with his Lord. And for the sake of these worship, and the greatest of them: the worship of i'tikaaf, for souls need rest and recuperation from the struggle of life and its concerns, concerns and anguish, and people differ in their attitudes and interests in the means of recreation, and many people consider the outing and travel the best way in which they breathe from their toil and toil, and reclaim their strength and the advised adult He fin