This study examines the impact of Digital Transformation (DT) on the Financial Reporting Quality (FRQ), taking into account the moderating role of the Trust Services Framework (TSF), in the context of rapid developments in the digital business environment and the resulting challenges and opportunities for accounting and financial systems. To achieve the study objectives, a descriptive–analytical approach was adopted, and a questionnaire was used as the primary data collection instrument. The study sample comprised 87 professionals working in accounting and financial functions. DT was measured through four dimensions: cloud computing, automation, data analytics, and systems integration. FRQ was assessed using the dimensions of accuracy and

In this paper, we investigate and characterize the effects of multi-channel and rendezvous protocols on the connectivity of dynamic spectrum access networks using percolation theory. In particular, we focus on the scenario where the secondary nodes have plenty of vacant channels to choose from a phenomenon which we define as channel abundance. To cope with the existence of multi-channel, we use two types of rendezvous protocols: naive ones which do not guarantee a common channel and advanced ones which do. We show that, with more channel abundance, even with the use of either type of rendezvous protocols, it becomes difficult for two nodes to agree on a common channel, thereby, potentially remaining invisible to each other. We model this in

The problem motivation of this work deals with how to control the network overhead and reduce the network latency that may cause many unwanted loops resulting from using standard routing. This work proposes three different wireless routing protocols which they are originally using some advantages for famous wireless ad-hoc routing protocols such as dynamic source routing (DSR), optimized link state routing (OLSR), destination sequenced distance vector (DSDV) and zone routing protocol (ZRP). The first proposed routing protocol is presented an enhanced destination sequenced distance vector (E-DSDV) routing protocol, while the second proposed routing protocol is designed based on using the advantages of DSDV and ZRP and we named it as

  Shmuel Yosef Agnon, a well-known Jewish writer, wrote many literary works, including poetry, story, etc. In the field of story, this writer used two areas: the first: a simple exterior, and the second: an inner full of secrets and mysteries. This area is common when Agnon is affected by his symbolic method of purpose. In his productions, we find the political and historical significance embodied in his characters, where there is almost no story without it.

    Agnon and all his productions gave the character a large area, Agnon’s characters often play the center and cornerstone in those productions, where the author dealt deeply and stated the fines details of the external and internal of that ch

The childhood of the important stages in which the adopted child's personality, mental and physical, motor and configure , as well as gain experience , it is the basis on which the future life of the child , studies have unanimously competent in the fields of childhood verily the first five years of a child of the most important stages of life and the most fertile life . Because the stage Childhood its an active role as the foundation upon which to build human personality , it was necessary to create all leads to raise the level of intelligence of children , because intelligence is the first element in the organization of thinking makes the child able to do the activities characterized by mental qualities .
Indicated most of the scien

This study focuses on how tax administrations in Iraq use Artificial Intelligence (AI) techniques to monitor tax evasion for individuals and companies to achieve Tax Compliance (TC). AI was measured through four dimensions: Advanced Data Analytics Techniques (ADAT), Explainable AI (EAI), Machine learning (ML), and Robotic Process Automation (RPA). At the same time, TC was measured through registration, accounting, and tax payment stages. We relied on the questionnaire form to measure the variables. A sample of employees in the General Tax Authority in Iraq was selected, and a questionnaire was distributed to 132 people. The results indicated that the dimensions of AI affect achieving TC at all stages. This study provides evidence of using A

In the years recently city planning projects have been confirmed sustainable high concentration on planning streets and pedestrian paths being the most prominent component of the urban structure in the city and these me and diverse departments link the city’s sectors and serve as a space for economic, service, and social activities. On the other hand, pedestrian traffic is an essential component of the various means of transportation within the city. Suffer cities in the Middle East and Arab cities in particular are neglecting pedestrian paths in the vital urban environment. Vehicle control mechanisms on roads, and changing the uses of pedestrian paths as result of encroaching on the sidewalks designated for pedestrians. Which leads to a

Human relationships are shaped and affected by the place they live in. This article analyzes Lynn Nottage’s Sweat from the perspective of spatial theory, particularly using the theories of Yi-Fu Tuan and Doreen Massey, to explore the complex connection between place and human relationships. The article examines how Nottage presents the reciprocal effect between people and their setting. By examining the city, the factory, and the local community around it, the study shows how place serves as a dynamic force that shapes the characters’ identities and relationships rather than just serving as a background. While Massey’s concept of place as a product of social relations offers a framework to explore the tensions and solidarity that aris

The problem of the paper focused on the role of the learning organization in the crisis management strategy, and the extent of the actual interest in both the learning organization and the crisis management and aimed at diagnosing and analyzing that and surrounding questions. The Statistical Package for the Social Sciences (SPSS) program was used to calculate the results and the correlation coefficient between the two main variables. The methodology was descriptive and analytical. The case study was followed by a questionnaire that was distributed to a sample of 31 teachers. The paper adopted a seven-dimensional model of systemic thinking that encourages questioning, empowerment, provision of advanced technologies, and strategic lea