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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The effective application of the method of measuring and evaluating performance according to the Balanced  Scorecard the need for an information system a comprehensive and integrated for internal and external environment, Which requires the need to develop accounting information system in general and cost management information systems to suit the particular requirements of the environment in terms of the development of modern methods of measurement to include the use of some methods that have proven effective in measuring and evaluating performance.

The research problem in need of management to develop methods of measuring and evaluating performance through the use of both financial measures and non

Seventy five isolates of Saccharomyces cerevisiae were identified, they were isolated from different local sources which included decayed fruits and vegetables, vinegar, fermented pasta, baker yeast and an alcohol factory. Identification of isolates was carried out by cultural microscopical and biochemical tests. Ethanol sensitivity of the isolates showed that the minimal inhibitory concentration of the isolate (Sy18) was 16% and Lethal concentration was 17%. The isolate (Sy18) was most efficient as ethanol producer 9.36% (v/w). The ideal conditions to produce ethanol from Date syrup by yeast isolate, were evaluated, various temperatures, pH, Brix, incubation period and different levels of (NH4)2HP04. Maximum ethanol produced was 10

      Cyberbullying is one of the biggest electronic problems that takes multiple forms of harassment using various social media. Currently, this phenomenon has become very common and is increasing, especially for young people and adolescents. Negative comments have a significant and dangerous impact on society in general and on adolescents in particular. Therefore, one of the most successful prevention methods is to detect and block harmful messages and comments. In this research, negative Arabic comments that refer to cyberbullying will be detected using a support vector machine algorithm. The term frequency-inverse document frequency vectorizer and the count vectorizer methods were used for feature extraction, and the results wer

The conjugate coefficient optimal is the very establishment of a variety of  conjugate gradient methods. This paper proposes a new class coefficient of conjugate gradient (CG) methods for impulse noise removal, which is based on the quadratic model. Our proposed method ensures descent independent of the accuracy of the line search and it is globally convergent under some conditions, Numerical experiments are also presented for the impulse noise removal in images.

     Image texture is an important part of many types of images, for example medical images. Texture Analysis is the technique that uses measurable features to categorize complex textures. The main goal is to extract discriminative features that are used in different pattern recognition applications and texture categorization. This paper investigates the extraction of most discriminative features for different texture images from the “Colored Brodatz” dataset using two types of image contrast measures, as well as using the statistical moments on five bands (red, green, blue, grey, and black). The Euclidean distance measure is used in the matching step to check the similarity degree. The proposed method was tested on 112 classes o

Image registration plays a significant role in the medical image processing field. This paper proposes a development on the accuracy and performance of the Speeded-Up Robust Surf (SURF) algorithm to create Extended Field of View (EFoV) Ultrasound (US) images through applying different matching measures. These measures include Euclidean distance, cityblock distance, variation, and correlation in the matching stage that was built in the SURF algorithm. The US image registration (fusion) was implemented depending on the control points obtained from the used matching measures. The matched points with higher frequency algorithm were proposed in this work to perform and enhance the EFoV for the US images, since the maximum accurate matching po

A solar updraft tower power plant (solar tower) is a solar thermal power plant that utilizes a combination of solar

air collector and central updraft tube to generate an induced convective flow which drives pressure staged turbines to generate electricity.

 This paper presents practical results of a prototype of a solar chimney with thermal mass, where the glass surface is replaced by transparence plastic cover. The study focused on chimney's basements kind effect on collected air temperatures. Three basements were used: concrete, black concrete and black pebbles basements. The study was conducted in Baghdad from August to November 2009.

The results show that the best chimney efficiency attaine

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