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

Amebiasis, related to the pathogenic parasite Entamoeba histolytica, is a prominent cause of diarrhea globally. Amebiasis is primarily a disease of impoverished communities in developing nations, although it has recently arisen as a significant infection among returning tourists and immigrants. Severe cases are linked to a high case fatality rate. Although polymerase chain reaction (PCR)-based diagnosis is becoming more widely available, it is still underutilized. Treatment with nitroimidazoles is now suggested, however novel parasite medication research is a top priority. To avoid problems, amebiasis should be considered before corticosteroid therapy. Because there is no effective vaccination, sanitation and availability to clean w

Amebiasis, related to the pathogenic parasite Entamoeba histolytica, is a prominent cause of diarrhea globally. Amebiasis is primarily a disease of impoverished communities in developing nations, although it has recently arisen as a significant infection among returning tourists and immigrants. Severe cases are linked to a high case fatality rate. Although polymerase chain reaction (PCR)-based diagnosis is becoming more widely available, it is still underutilized. Treatment with nitroimidazoles is now suggested, however novel parasite medication research is a top priority. To avoid problems, amebiasis should be considered before corticosteroid therapy. Because there is no effective vaccination, sanitation and availability to clean w

After its 35-year occupation of Japan and the US occupation, Korea has set its sights on a long-term goal of building its country and establishing its foundations, unobtrusive and unchecked by the problems and wars that have stood in the way of its goal, surpassing all odds and achieving the best results. The most powerful Asian and global economies, which gained the respect of the world and its appreciation of the experience has become referred to as boys

Nowadays power systems are huge networks that consist of electrical energy sources, static and lumped load components, connected over long distances by A.C. transmission lines. Voltage improvement is an important aspect of the power system. If the issue is not dealt with properly, may lead to voltage collapse.  In this paper, HVDC links/bipolar connections were inserted in a power system in order to improve the voltage profile. The load flow was simulated by Electrical Transient Analyzer Program (ETAP.16) program in which Newton- Raphson method is used. The load flow simulation studies show a significant enhancement of the power system performance after applying HVDC links on Kurdistan power systems. Th

The issue of intellectual capital is a critical issue in the success and excellence of organizations, especially if it is linked to the management of customer experience, and because of the characteristic of the Iraqi environment, which affected all sectors, including the banking sector, it was important to discuss the types of intellectual capital and its relationship to the management of customer experience, especially when managers private banks, the importance of research lies in the linking of its variables to build the strategic capabilities of banks to achieve excellence and sustainability, it aims to diagnose the extent of interest in the types of intellectual capital and management of customer experience in the Iraqi ban

Communicating effectively by gaining productive skills in a classroom setting is one of the critical goals of learning the English language. The current study was conducted to explore the correlation of EFL learners’ level of academic intelligence with their productive skills. The study tries to find an answer to what is the correlation between EFL learners’ academic intelligence and level of production skills. The study population represents EFL students at the departments of English language of the Iraqi Colleges of Education for the academic year (2022-2023). The sample includes 310 EFL students selected from the 3rd year of the Department of English of the College of Education, Ibn-Rushd for Human Sciences/University of Bagh

The rent is one of the sources of investment that generates returns for the owner of the housing unit, and it is also one of the importance expenditure for the tenant.

The importance of this research comes in addressing the deficiency in the field of analyzing the factors affecting the rental value of residential units, which affects many segments of the population of Baghdad.

The aim of this research is analyze and evaluate related variables on the rent value of residential units in neighbourhood 409 in city of BAGHDAD, which is a hypothesis that: There are a set of variables affecting the rental value, including those related to the internal environment of the dwelling, such as: income level, plot area, building area, n

Scheduling Timetables for courses in the big departments in the universities is a very hard problem and is often be solved by many previous works although results are partially optimal. This work implements the principle of an evolutionary algorithm by using genetic theories to solve the timetabling problem to get a random and full optimal timetable with the ability to generate a multi-solution timetable for each stage in the collage. The major idea is to generate course timetables automatically while discovering the area of constraints to get an optimal and flexible schedule with no redundancy through the change of a viable course timetable. The main contribution in this work is indicated by increasing the flexibility of generating opti

In view of the large profits made by the sex trade on the one hand, and the minor penalties imposed on the traffickers (brokers) compared with the severe penalties imposed on the drug trade and illegal weapons, on the other hand, this trade has become popular and spread in most countries of the world, and the cornerstones of this trade and A safe haven for them is hotels, especially luxury ones with international brands where their guests are rich and some may look for sex for money. Given the great physical and psychological damage to the victims, this research highlights the civil liability of hotels towards these victims in US and Iraqi law.In order not to limit the