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The Role of Knowledge Economy in Financial Reporting System Development proposed model ""
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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 the level of their awareness. The information includes aggregated information prepared according to international accounting standard (1) which prepares a comparable financial statements among the local and international economic units. In addition to other disaggregated data about different financial and nonfinancial events which are able to be updated instantaneously within the published database on internet . The user of the information has the option to choose the information,data and prepare a    financial  statements which agree with the models of the user decisions

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Publication Date
Sun Jun 03 2018
Journal Name
Baghdad Science Journal
Morphological and Histological Study of the Forebrain (Cerebrum) in a Wild Bird Species (Columba livia domestica) (Gmelin, 1789)
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The present study deals with the morphological and histological aspects of the forebrain(Cerebrum) in the Columba livia domestica (Gmelin, 1789) to identify the histoarchitecture of its layers. This bird' has a large head found as perpendicular to the longitudinal axis. The morphological results reveal that for brain (Cerebrum) pear shaped, its outer surface is smooth without folds or deep grooves. Cerebrum is made up of two regions, the Pallium and the Subpallium. The Cerebral cortex includes four layers of hyperpallium (Wulst) , Dorsolateral corticoid area (CDL), Hippocampus, Piriform cortex. The internal cortex of cerebrum consists of Dorsal Ventricle ridge which includes the mesopallium, nidopallium, and archospallium. All these reg

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Publication Date
Fri Jan 01 2021
Journal Name
Desalination And Water Treatment
Microwave induced activated carbon for the removal of metal ions in fixed-bed column study: modelling and mechanisms
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Publication Date
Mon May 08 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Seminal Fluid Analysis in Iraqi Fertile and Infertile Males Defined by the World Health Organization Criteria of 2010
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A total of 116 males with primary infertility and 32 fertile males (normozoospermia;
NOR) were studied to evaluate parameters of seminal fluid analysis. Based on WHO criteria
of 2010 for general seminal fluid analysis, the patients were distributed into three groups: 32
azoospermic (AZO), 40 oligozoospermic (OLI) and 44 asthenozoospermic (AST) patients.
AZO and OLI patients and NOR shared an approximated mean of seminal fluid volume (2.25,
2.75 and 2.50 ml, respectively), while it was significantly increased (3.58 ml) in AST patients.
In NOR men, the spermatozoa concentration was 65.13 x 10
6
spermatozoa/ml, while it was
significantly decreased in AST (51.42 x 10
6
spermatozoa/ml) and OLI (5.58 x 10

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Publication Date
Sun Jan 01 2017
Journal Name
Research Journal Of Pharmacy And Technology
The Lived Experience of Iraqi Nurses who Live and Work in Communities Impacted by War or Terrorist Threat
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Publication Date
Sun Mar 01 2020
Journal Name
Iraqi Journal Of Physics
The DC electrical Conductivity of prepared pure polypyrrole and polypyrrole /graphene (PPY/GN) nanocomposite by in-situ polymerization
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Abstract

 In this work, pure Polypyrrole (PPy) and Polypyrrole (PPy)/Graphene (GN) was synthesized by in-situ polymerization in different weight percentages (0.1, 0.3, 0.5, 1, 3 and 5 wt.% (g)) of GN nano particles using chemical oxidation method at room temperature. The FTIR, SEM and electrical properties were studies for the nano composites. The result show that when concentration of GN Nano particle increase, the electrical conductivity increased and the graphene sheets were merging to form a continuous area of the GN through the polypyrrole base material. The FTIR spectra shows that the characteristics absorption peaks of polypyrrole that is, 1546.80, 1463.87 and 3400.27 cm-1(stretching vibration in the pyrrol

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Publication Date
Tue Jan 01 2002
Journal Name
Msc Thesis
Anatomical , Histological and Ultrastructural Study of the Hypophysis and Epiphysis Cerebri in Common Quail . Coturnix coturnix coturnix L
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Publication Date
Thu Jul 03 2025
Journal Name
Journal Of Physical Education
Designing and Standardizing two Dribbling Tests for the Initial selection of Individuals With Simple Mental Disabilities In Futsal
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The game of football is one of the most popular games in the world because of its beauty in the hearts of its fans. From this position, the game of five football for people with simple mental disability has become as much attention to many other sporting events, so the researchers believe that the tests of basic skills match the level of individuals tested In terms of their age and mental ability, the technical aspects were adopted as a means of selecting those who are qualified to practice this game in the simplest form, so the importance of the research problem in designing and standardizing two dribbling skating tests for members of this category and It depends by training their cadres during the selection process. The research community

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Publication Date
Fri Apr 30 2021
Journal Name
Al-kindy College Medical Journal
Slump Test versus Straight Leg Raise Test in the Diagnosing of Lumbar Disc Herniation: A Prospective Comparative Study
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Background: The clinical examination is one of the best suitable methods for diagnosis of low backache. Backache is one disease that the signs, clinical examination finding, and the results on imaging modalities not always related. The straight leg raising (SLR) and slump tests, can be used for diagnosis of lumber disc herniation. Objectives: To compare the result of the slump test and SLR test in the diagnosis of lumber disc herniation. Subjects and Methods: A prospective comparative study conducts on 280 patients in Al-Kindy teaching and private clinics complaints of backache, aging between 18-70 years old with acute or recurrent backache, sciatica pain, or low back and sciatica pain for last 12 weeks, while patients

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Publication Date
Fri Jul 24 2020
Journal Name
Al-kindy College Medical Journal
The Functional Results of Surgical Percutaneous Joystick Reduction Therapy for Isolated Severely Angulated Radial Neck Fracture in Children
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Background: Radial neck fractures in children account for 5 to 10% of all elbow fractures in children. They are extra-articular fractures of the radius proximal to the bicipital tuberosity. The physis is typically involved as a Salter-Harris I or II pattern. Alternatively, the fracture sometimes is extraphyseal, through the metaphysis. In children there is considerable potential for remodeling after these fractures. Up to 30° of radial head tilt and up to 3 mm of transverse displacement are acceptable. Many modalities of treatment are available regarding Surgical &Non-Surgical treatments. Objectives: To evaluate the functional outcome after surgical percutaneous joystick reduction therapy of severely angulated radial neck fracture i

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Publication Date
Wed Apr 02 2025
Journal Name
Retos
The effect of rehabilitation exercises accompanied by ultrasound waves in reducing pain and healing from carpal tunnel compression
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Objective: The current study aimed identifying the impact of rehabilitative exercises combined with ultrasonic waves on reducing pain in people with carpal tunnel compression and determining how these activities affect range of motion of the upper limb for those suffering from carpal tunnel compression. Research methodology: With pre- and post-tests, the researchers employed the experimental method in the form of two equal groups, the experimental and the control. The scientific community and sample are among the priorities that fall on the researcher, so The scientific community is determined by those suffering from carpal tunnel compression, numbering (14) patients. (12) Patients were approved and two were excluded from the resear

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