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

  Routine vaccination activities, such as detection, reporting, and management of adverse events following immunization (AEFIs), are generally handled by healthcare providers (HCPs). Safe vaccines against severe acute respiratory syndrome coronavirus (SARS-CoV-2) were introduced to control the Coronavirus Disease-19 (COVID-19) pandemic. The study aimed to assess the knowledge, perceptions, and practice of HCPs in Iraq about reporting adverse events following COVID-19 vaccination, and their association with sociodemographic variables. The study was a cross-sectional study that was carried out between August and September 2021 at the COVID-19 vaccination centers in Iraq. This study used an online and paper-based questionnaire, which

اتخذت الهند موقفاً محايداً من الحرب الروسية الأوكرانية، لما له من أبعاد سياسية واقتصادية وعسكرية مع أطراف الصراع في الحرب، وقناعتها بعدم قدرتها على التأثير فيها. فهي تربطها علاقات استراتيجية تاريخية مع روسيا، الداعمة لها سياسياً في مجلس الأمن والوسيط ضد خصومها الصين وباكستان. لذلك الهند مقتنعة بأن أوكرانيا تُعدّ مجالاً للنفوذ الروسي الذي عمل حلف شمال الأطلسي على التوسع به رغم التحذيرات الروسية. لذا أيقنت ا

      الحمد لله خالق الأكوان، وبارئ الإنسان، عظيم الشأن والإحسان، والصلاة والسلام على خاتم الأنبياء والمرسلين الصادق الأمين محمد وعلى آله الطيبين الطاهرين وعلى من سار على هديه بإحسان إلى يوم الدين.

      أما بعد ...

 فالقرآن الكريم هو ذروة الفصاحة والإعجاز والسلامة اللغوية يمثل بقراءاتهِ القرآنية المتعددة: المتواترة والشاذة والآحاد أصلا أصيلا للنحو العربي يحتج به في إقامة

insulin-like Growth Factor 1 (IGF-1) gene has been described in several studies as a candidate gene for growth. The present study attempts to identify associations between body weight traits and polymorphisms at 279 position of 5'UTR flanking region of IGF-1 gene in broiler chickens. Three hundred broiler chickens from two breeds (Cobb 500 and Hubbard F-15) were used in this study. A single nucleotide polymorphism (SNP) at 279 position of 5'UTR region of the IGF-1 gene was identified in 20.6 and 60.3% of Cobb 500 and Hubbard F-15, respectively, using the PCR-RFLP technique. Allele frequencies were 83.87 and 42.80% for the T allele and 16.13 and 57.20% for the C allele in Cobb500 and Hubbard-15 breeds, respectively. Genotype frequencies were

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

Objective: Evaluation the national standards for exposure to chemical materials and dusts in The State
Company for Drugs Industry in Samarra.
Methodology: A descriptive evaluation design is employed through the present study from 25th May 2011
to 30th November 2011 in order to evaluate the national standards for exposure chemical materials and dusts
in The State Company for Drugs Industry in Samarra. A purposive (non-probability) sample is selected for the
study which includes (110) workers from the State Company for Drugs Industry in Samarra. Data were
gathered through the workers` interviewed according to the nature of work that they perform. The evaluation
questionnaire comprised of three parts which include the w

The variety of ideas and freedom of expression among the authors who are looking for everything new that serves the goals of musical and aesthetic expression, which calls for the use of traditional musical instruments with the great composition of musical instruments known as the orchestra represents a great challenge in several aspects. The incompetence of some of these instruments or limited capabilities or its costly method of performance sometimes forbids its use permanently in this great composition. It was necessary to have some problems facing the composer and the player on the one hand and the recipient on the other hand, who must be looking for perfection. Among those instruments that are used regularly in the works of the orche

This paper presents an analytical study for the magnetohydrodynamic (MHD) flow of a generalized Burgers’ fluid in an annular pipe. Closed from solutions for velocity is obtained by using finite Hankel transform and discrete Laplace transform of the sequential fractional derivatives. Finally, the figures are plotted to show the effects of different parameters on the velocity profile.