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
ABSTRACT: BACKGROUND: Arthroscopic knee surgeries are performed in very large numbers worldwide, and in spite of relatively low complication rate, but the total number is significant. Some of these complications are due to tourniquet use and can be serious. OBJECTIVE: Is to asses if automated pump (with or without) dilute epinephrine saline irrigation can replace the tourniquet use in soft tissue arthroscopic knee surgeries. PATIENTS AND METHODS: 36 patients (9 females 25 % and 27 males 75 %) were included in this prospective experimental nonrandomized study, and were necessitated soft tissue arthroscopic knee surgeries. Patients were divided into two groups, in group A (patients) tourniquet and automated pump were used. In group B (18 pati
... Show MoreIn this research we study the effect of UV radiation on pure PC samples and doped samples with plasticizer (DOP) for different exposure times (6, 12, 18, 24h). The study have been made on the change in the IR spectra causes by the UV radiation on both kinds of samples, besides the morphology changes were also studied by the optical microscope. From the results we conclude that the increasing of exposure causes the elaboration of CO2 and C2 gases.
The location of fire brigade stations and equipment has a significant impact on the efficacy and efficiency of fire brigade department services. The challenge addressed by this study was that the fire brigade department required a consistent and repeatable technique to assess the response capabilities and safeguarding levels offered as the city of Samawah/Iraq grew and changed. Evaluating the locations of the current fire brigade stations in the city of Samawah is the aspect addressed by the research to determine the accuracy and validity of the locations of these stations by the competent authorities and their suitability to the area of the city’s neighborhoods and its residents. The Iraqi Ministry of Housing, Construction, Municipalitie
... Show MoreEndometriosis (END) is a chronic inflammatory disorder marked by the existence of endometrial-like tissue in the abnormal sites, resulting in immunological and inflammatory dysregulation. This study was to examine the impact of resveratrol and the AhR antagonist, CH223191, on the modulation of inflammatory and immunological responses in an experimental rat model of endometriosis. Adult female rats and adult male rats were employed in the current study. The female rats were randomly divided into the following: Naïve rats, donor rats for endometrial tissue transplantation, recipient endometriotic rats, and fertile male rats utilized for fertility tests. All endometriotic rats were equally divided into four groups, as follows: END group: Rats
... Show MoreThe article considers the language of the mass media as a synthesis of the language means of all other styles of language. It is alleged that the newspaper and journalistic language actively uses foreign words and elements of words, replenishing the vocabulary of the language. It is noted that the lexical-semantic system of language is sensitive to socio-economic, political, cultural and scientific-technical changes. Attention is focused on the fact that one of the reasons that affect the change in the lexical composition of the language are the mass media. Thus, the language of the media is characterized by the use of a variety of neutral vocabulary, which, in conjunction with other words in atypical combinations for it, can acquire additi
... Show MorePDBNRSIA Asst, International Journal of Research in Social Sciences and Humanities, 2018
Semliki Forest Virus (SFV), a member of the Alphavirus genus in the Togaviridae family, is a small-enveloped, positive-sense single-stranded RNA (+ssRNA) virus. The virus is spread by mosquitos and can infect humans, resulting in mild febrile disease with symptoms that include fever, myalgia, arthralgia, persistent headaches and asthenia. Virulent strains of SFV in mice cause lethal encephalitis by infecting neurons in the central nervous system. In on-going experiments in the research group using a focused siRNA screen we have investigated the role of deubiquitylases (DUBs) during SFV infection (as a model alphavirus) and monitored the effect of DUB depletion on cell viability after infection. We identified a group of DUBs that h
... Show MoreEarth cover of the city of Baghdad was studied exclusively within its administrative border during the period 1986-2019 using satellite scenes every five years, as Landsat TM5 and OLI8 satellite images were used. The land has been classified into ten subclasses according to the characteristics of the land cover and was classified using the Maximum Likelihood classifier. A study of the changing urban reality of the city of Baghdad during that period and the change of vegetation due to environmental factors, human influences and some human phenomena that affected the accuracy of the classification for some areas east of the city of Baghdad is presented. The year 2019 has been highlighted because of its privacy in changing the land cover of th
... Show MoreThe need to constantly and consistently improve the quality and quantity of the educational system is essential. E-learning has emerged from the rapid cycle of change and the expansion of new technologies. Advances in information technology have increased network bandwidth, data access speed, and reduced data storage costs. In recent years, the implementation of cloud computing in educational settings has garnered the interest of major companies, leading to substantial investments in this area. Cloud computing improves engineering education by providing an environment that can be accessed from anywhere and allowing access to educational resources on demand. Cloud computing is a term used to describe the provision of hosting services
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