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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   This article includes the preparation of luminescence materials from rare earth (Eu ) ion doping Yttrium Oxide (Y₂O₃) 70% and SiO₂ 25% and study the characteristics of phosphors for ultraviolet to visible conversion. The phosphor materials have been synthesized by two steps: Preparing the powder by solid state method using Y₂O₃, SiO₂ and Eu₂O₃ with doping materials concentration (70%, 25% and 5%) respectively and different calcination temperature (1000, 1200 and 1400 ^oC).

   The second step is to prepare the colloid solution by dispersing the produced powder in a polyvinyl alcohol solution (4%) .

Powde

Piroxicam (PIR) is a nonsteroidal anti-inflammatory drug of oxicam category, used in gout, arthritis, as well as other inflammatory conditions (topically and orally). PIR is practically insoluble in water, therefore the aim is prepare and evaluate piroxicam as liquid self-nanoemulsifying drug delivery system to enhance its dispersibility and stability. The Dispersibilty and Stability study have been conducted in Oil, Surfactant and Co-surfactant for choosing the best materials to dissolve piroxicam. The pseudo ternary phase diagrams have been set at 1:1, 2:1, 3:1 as well as 4:1 ratio of surfactants and co-surfactants, also there are 4 formulations were prepared by using various concentrations of transcutol HP, cremophore EL and triacetin

The ability to produce load-bearing masonry units adopting ACI 211.1 mix design using (1:3.2:2.5) as (cement: fine aggregate: coarse aggregate) with slump range (25-50mm) which can conform (dimension, absorption, and compressive strength) within IQS 1077/1987 requirements type A was our main goal of the study. The ability to use low cement content (300 kg/m3) to handle our market price products since the most consumption in wall construction for low-cost buildings was encouraging. The use of (10 and 20%) of LECA as partial volume replacement of coarse aggregate to reduce the huge weight of masonry blocks can also be recommended. The types of production of the load-bearing masonry units were A and B for (

Background: The stethoscope is a tool that doctors use daily in the examination of patients and  it  can take part in the transmission of health care-associated infections. In a single day it may come in direct contact with multiple patients and the intra hospital environment  may be contaminated by various type of bacteria and possibly transmit to others.

Objective:- The study was to know the attitude and knowledge about   the stethoscope hygiene behavior among physicians  and to determine the types of  bacterial agents that can contaminate stethoscopes.

Type of the study: The study was a cross-sectional study

Metho

The inhibitory effect of acetone, ethanol, and aqueous extracts of ten medicinal plants on β-lactamase from Staphylococcus sciuri and Klebsiella pneumoniae was investigated in vitro by starch-iodine agar plate method. The results revealed the success of starch-iodine method for the detection of the inhibition of β-lactamase activity by the various extracts of each individual plant. The acetone extracts of Catharanthus roseus, Eucalyptus camaldulensis, and Schinus terebinthifolius induced an inhibitory effect on β-lactamase from Staphylococcus sciuri. On the other hand, acetone extracts from only Eucalyptus camaldulensis, and Schinus

The current Iraqi standard specifications for roads and bridges allowed the prepared Job-Mix Formula for asphalt mixtures to witness some tolerances with regard to the following: coarse aggregate gradation by ± 6.0 %, fine aggregate gradation by ± 4.0 %, filler gradation by ± 2.0 %, asphalt cement content by ± 0.3 % and mixing temperature by ± 15 ^oC. The objective of this work is to evaluate the behavior of asphalt mixtures prepared by different aggregates gradations (12.5 mm nominal maximum size) that fabricated by several asphalt contents (40-50 grade) and various mixing temperature. All the tolerances specified in the specifications are taken into account, furthermore, the zones beyond these tolerances

The influence of Cr3+ doping on the ground state properties of SrTiO 3 perovskite was evaluated using GGA-PBE approximation. Computational modeling results infered an agreement with the previously published literature. The modification of electronic structure and optical properties due to Cr3+ introducing into SrTiO 3 were investigated. Structural parameters assumed that Cr3+ doping alters the electronic structures of SrTiO 3 by shifting the conduction band through lower energies for the Sr and Ti sites. Besides, results showed that the band gap was reduced by approximately 50% when presenting one Cr3+ atom into the SrTiO 3 system and particularly positioned at Sr sites. Interestingly, substituting Ti site by Cr3+ led to eliminating the ban