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
Back ground: In the present study Pinealoctomy
was used to study the sympathetic innervations of
the pineal gland by the superior cervical ganglion
(SCG) of the albino rat.
Objective: Following Pinealoctomy, it is
expected to observe the Chromatolysis reaction in
some neurons of the SCG if they were to innervate
the pineal gland (i.e. retrograde Chromatolysis
changes).
Methods: Fifty albino rats were used in this study,
Pinealoctomy was done, then after a different time
interval ganglionectomy was done, in order to
study the Chromatolysis in their cell body.
Result: The present study has demonstrated that
the most obvious Chromatolysis reaction in the
neurons which innervate the pineal gland a
This research is considered as the beginning of other studies about the iraqi the public and their relationship with the various state institutions. Recently, such studies used to be almost non-existent. The main characteristic that distinguishes the scientific studies, is the fact that it involves a specific problem that needs to be studied and analysed from multiple aspects, otherwise the definition of problem identification wouldn’t have been narrowing the topic into what the researcher wants to address, also not what the title is referring to as topics which the researcher doesn’t want to address. The problem in this research resides in the lack of well planned scientific programs that aims at building a positive mental picture a
... Show MoreThe global health crisis resulting from the spread of the Corona virus, which the World Health Organization described on January 30, 2020 as a public health emergency of international concern, then returned to describe it as a pandemic on March 11, 2020, and the measures and procedures taken by government authorities in different countries of the world, whether at the highest level of imposing a comprehensive curfew or what is called globally home quarantine and thus disrupting all sectors and activities in the state, whether public or private (with the exception of some sectors such as the health, media and security sectors), or at a lower level than that, such as reducing work rates in different sectors by rates that vary from one country
... Show MoreThe charge density distributions of 10 B nucleus are calculated using the
harmonic oscillator wave functions. Elastic and inelastic electron scattering
longitudinal form factors have been calculated for the similar parity states of 10B
nucleus where a core of 4He is assumed and the remaining particles are
distributed over 3/ 2 1p and 1/ 2 1p orbits which form the model space.
Core-polarization effects are taken into account. Core-polarization effects are
calculated by using Tassie model and gives good agreement with the measured
data.
Untreated municipal solid waste (MSW) release onto land is prevalent in developing countries. To reduce the high levels of harmful components in polluted soils, a proper evaluation of heavy metal concentrations in Erbil's Kani Qrzhala dump between August 2021 and February 2022 is required. The purpose of this research was to examine the impact of improper solid waste disposal on soil properties within a landfill by assessing the risks of contamination for eight heavy elements in two separate layers of the soil by using geoaccumulation index (I-geo) and pollution load index (PLI) supported. The ArcGIS software was employed to map the spatial distribution of heavy element pollution and potential ecological risks. The I-geo values in summe
... Show MoreFifty-Four paddy samples, 45 soil samples, and nine irrigation water samples of some paddy fields at Alfurat Alawsat Area, Iraq were collected to investigate the microbial quality including total count bacteria (TCB), molds and yeast, total coliform (TC), and E. coli bacteria. Paddy samples were processed at the laboratory level to produce rice at 32 and 36 whiteness, and the microbial quality of the produced rice was conducted too. The results showed that all irrigation water samples were overpassed the FDA limit for E. coli. All paddy samples were exceeded the good limit of TCB, but no sample exceeded the acceptable limit. Most paddy samples were exceeded the FDA limit for molds and yeast, and few paddy samples exc
... Show MoreThe current study aims to investigate the effect of (SWOM) strategy on acquiring the psychological concepts of educational psychology course and its retention among education college students. To do this, a sample of (57) male and female student were intentionally selected from first grade, Kurdish department / college of education / Ibin Rushd of human sciences. The sample distributed on two classes, whereby the experimental group consisted of (28) student were taught according to the (SWOM) strategy while the control group made up of (29) student were taught based on the tradition method. The two researchers designed a scale included (50) item to measure students' achievement. The experiment lasted for ten weeks, SPSS was used
... Show MoreThe research dealt with the effect of Kut Barrage on the geomorphological processes and the natural environment system in the course of the Tigris between the cities of Al-Ahrar and Kut in central Iraq. It was clear from the research the contribution of Kut Barrage in changing the surface runoff system between the front and back of the barrage, as well as changing the type of processes and the prevailing geomorphic forms, as the sedimentation activates the front of the barrage and erosion at its back, which affected the change in the morphology of the river, sediment retention at the front of the barrage, the burial of the bottom and reducing the validity of the stream. This also affects the efficiency of the barrage’s work and coastal er
... Show MoreThe existence of succession system has appeared in Arab Islamic state after the death of the prophet Mohammed (peace be upon God and peace), So there was caliphate, then the Umayyad dynasty in Syria , until 132 AH , the date o the emergence of the Abbasid state adopted a system ministry formally , hafs bin sulaiman ( Abu salamah Khallal ) was the first minister emerged on the political scene. He was killed at the time of the first Abbasid caliph , Abu Albbas , incest 132-136 who had put Khalid bin barmak as a minister instead of Hafs bin Sulaiman . During the reign of AL-Mansur 136-158 , there was an importance and a place for the ministry , despite of AL-Mansur strength personality that covered on his ministers personalities
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