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:

Fi

The extraction of iron from aqueous chloride media in presence of aluminum was studied at different kinds of extractants(cyclohexanone, tributyl phosphate, diethyl ketone), different values of normality (pH of the feed solution), agitation time, agitation speed, operating temperature, phase ratio (O/A), iron concentration in the feed, and extractant concentration]. The stripping of iron from organic solutions was also studied at different values of normality (pH of the strip solution) and phase ratio (A/O). Atomic absorption spectrophotometer was used to measure the concentration of iron and aluminum in the aqueous phase throughout the experiments.The best values of extraction coefficient and stripping coefficient are obtained under the

The present article concerns one of the objects of media sociology under construction. The transformation of the rites in the use of the television contents in the era of digital technologies and media convergence. By an analytic contextual approach, based on the study of the uses, we formulate the following hypothesis: so many changes in the rites of uses are real, in particular at the young people, so, many pieces integer of the everyday life remain impervious to these changes, and it is true under the influence of a slowness of the social and cultural orders, rooted for a long time in the traditional social fabric. We shall then try to bring a sociological look to this societal, cultural, and communicational object that is the pas

Abstract: The aim of this study was to identify the Distress Tolerance among the Employees in  Media and Communication in Baghdad.and to identify the significance of the differences between sex ,scientific specialization ,age,and marital status. and the researcher used the Distrees  Tolerance measure for Simon &Gahar 2005.  The sample of the study consisted of(37)Employees.The Scale of Distrees Tolerance were used as the study tools after being checked for their Validity and Reliability. The research results indicated that employees have high scores on the scale of stress tolerance and that there are statistically significant differences between the age groups and between married and unmarried people a

This study was aimed to investigat integrated system for in vitro growth of paulownia plants by assessing the efficacy of chlorine dioxide (ClO2) as an alternative to autoclave in sterilizing culture medium. Therefore, this study was devised to compare autoclave sterilization at three different times (5, 10, and 15) minutes and three different concentrations of ClO2 (0, 0.4, 0,8, 1) mg/L. The results showed that, compared with (0.4) mg/L concentration,  concentrations of (0.8 and 1) mg/L are more effective at sterilizing the culture medium. ClO2 sterilization improved individual single node growth more than autoclave sterilization. Since ClO2 is non-toxic, it could be used as a safe alternative to autoclave when propagating paulown

An experimental work has been done to study the major factors that affect the axial dispersion of some hydrocarbons during liquid-liquid miscible displacement. Kerosene and gas oil are used as displacing phase while seven liquid hydrocarbons of high purity represent the displaced phase, three of the liquids are aromatics and the rest are of paraffinic base. In conducting the experiments, two packed beds of different porosity and permeability are used as porous media.

The results showed that the displacement process is not a piston flow, breakthrough of displacing fluids are shown before one pore volume has been injected. The processes are stable with no evidence of viscous fingering.

Dispersion model as a

Background: It has been accepted that in patients with CSOM, conductive deafness results from mechanical break-down of sound conduction ,whilist the cochlea remains unaffected.
Objectives: Our study aims to prove a sensorineural component in hearing loss in patients suffering from CSOM , which necissates early detection as it increases in severity with time.
Methods: A prospective study was done on 64 patients, all were diagnosed as having unilateral CSOM, their ages ranged from 18-40 years to exclude presbyacusis as a cause of sensorineural deafness.
These patients were divided into 4 groups according to the duration of discharge and further divided into 3 groups according to the pathology (simple perforation, granulation tissu

Purpose: To validate a UV-visible spectrophotometric technique for evaluating niclosamide (NIC) concentration in different media across various values of pH. Methods: NIC was investigated using a UV-visible spectrophotometer in acidic buffer solution (ABS) of pH 1.2, deionized water (DW), and phosphate buffer solution (PBS), pH 7.4. The characterization of NIC was done with differential scanning calorimeter (DSC), powder X-ray diffraction (XRD), and Fourier transform infrared spectroscopy (FTIR). The UV analysis was validated for accuracy, precision, linearity, and robustness. Results: The DSC spectra showed a single endothermic peak at 228.43 °C (corresponding to the melting point of NIC), while XRD and FTIR analysis confirmed the identit

Background: The excess mortality associated with
rheumatoid arthritis is largely due to
cardiovascular disease. Rheumatoid arthritis is of
primary importance in atherogenesis. The intimamedia thickness of extracranial carotid arteries is a
measurable index of the presence of
atherosclerosis.
Objective: To assess carotid intima-media
thickness in rheumatoid arthritis by Doppler
ultrasound.
Methods: Fifty two Iraqi patients with rheumatoid
arthritis were studied and compared with another
fifty two, healthy individuals matched for age and
sex as a control group. Full history was taken and
complete clinical examination was done for all
individuals in both groups. Rheumatoid arthritis
diagnosis was