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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
Tue Jun 01 2021
Journal Name
Baghdad Science Journal
Incidence of intestinal parasitic infections among random samples at Al- Aziziyah hospital in Wasit province/Iraq
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     The study is designed to identify intestinal parasitic infections examined at Al-Aziziyah Hospital in Wasit Governorate in Iraq. In this study, a total of (460) internal and external patients were monitored for intestinal parasitic infections. All stool samples were analyzed by the direct method (microscopic exam.) to discover the trophozoite stages and cyst stages for intestinal protozoan parasites. The most incidence parasites in different sex, area residence and different age groups. Out of (460) patient sample were infected with 217 at a percentage of (47.17%), 101(46.5%) were for males and 116 (53.5%) were for females. It was found that the numbers and percentages of a single (one

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Publication Date
Sun Sep 27 2020
Journal Name
Journal Of The College Of Education For Women
Textual Analysis of Complex Nominals Translation Errors in Economic Texts
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The present study has three objectives: 1) to investigate the prevalence of complex nominals in economic discourse represented via the selected business news texts, 2) to shed some light on the most common translation errors made by second year students in the Department of Translation in rendering complex nominals into Arabic, and 3) to detect the possible causes behind such translation errors and suggest some translation tips which might sound helpful to the students of translation to find the most suitable translation equivalent. The present study is based on an empirical survey in which a selective analysis of someeconomic texts represented in business news texts is made. A corpus of 159 complex nominals was selected from seven busin

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Publication Date
Tue Mar 30 2021
Journal Name
Baghdad Science Journal
Application of Data Mining Techniques on Tourist Expenses in Malaysia
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Tourism plays an important role in Malaysia’s economic development as it can boost business opportunity in its surrounding economic. By apply data mining on tourism data for predicting the area of business opportunity is a good choice. Data mining is the process that takes data as input and produces outputs knowledge. Due to the population of travelling in Asia country has increased in these few years. Many entrepreneurs start their owns business but there are some problems such as wrongly invest in the business fields and bad services quality which affected their business income. The objective of this paper is to use data mining technology to meet the business needs and customer needs of tourism enterprises and find the most effective

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Publication Date
Tue Sep 08 2020
Journal Name
Baghdad Science Journal
EX-SITU Characterization of Luffa aegyptaica in Lagos State, Nigeria
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Luffa aegyptiaca is a plant of multi-purpose importance whose usefulness cuts across virtually all areas of life. This study has characterized L. aegyptiaca in Lagos state and determined the mineral, proximate, phytochemical as well as the heavy metal accumulation potential. Samples were collected from the 20 Local Government Areas (LGAs) in Lagos state at 2 samples per location.   Genetic similarity and intra-specific variation in 40 samples of L. aegyptiaca were determined using 3 Random Amplified Polymorphic DNA (RAPD) primers which yielded a total of 42 markers of which 25 was polymorphic. The maximum number of bands (14) was produced by OPC4 while the minimum (7) were produced by OPAF20. Percenta

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Publication Date
Fri Nov 30 2007
Journal Name
Alustath Journal For Human And Social Sciences
Plagiarism in Theses and Dissertations: Methods of Detecting and Avoiding
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The present study aims at identifying the styles, procedures of Iraqi universities to avoid plagiarism and evaluate these steps, also to evaluate the form prepared by the Directory of Scientific Supervision and Evaluation, Ministry of Higher Education and Scientific Research. The study uses documentary style, 150 teachers in the following colleges (Education Ibn Rushd, Languages and Arts) in university of Baghdad whom already used the aforementioned list were the sample of the study and they asked to give their opinions about the list.The study consists of five sections, first one deals with general view, second explains plagiarism and its types, shapes and reasons,third tackles with ways of detecting plagiarism, its programs, consequences

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Publication Date
Sun May 10 2020
Journal Name
Baghdad Science Journal
Molecular Analysis of Rifampicin Resistance Conferring Mutations in Mycobacterium tuberculosis
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Mycobacterium tuberculosis resistance to rifampicin is mainly mediated through mutations in the rpoB gene. The effects of rpoB mutations are relieved by secondary mutations in rpoA or rpoC genes. This study aims to identify mutations in rpoB, rpoA, and rpoC genes of Mycobacterium tuberculosis isolates and clarify their contribution to rifampicin resistance. Seventy isolates were identified by acid-fast bacilli smear, Genexpert assay, and growth on Lowenstein Jensen medium. Drug susceptibility, testing was performed by the proportional method.  DNA extraction, PCR, and sequencing were accomplished for the entire rpoA, rpoB, and

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Publication Date
Tue Dec 06 2022
Journal Name
Iraqi National Journal Of Nursing Specialties
Nurses' Job Satisfaction in Respiratory Isolation Units of Coronavirus Disease
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Abstract

Objective(s): To assess the job satisfaction during of covid-19 among the nurses in respiratory isolation units of coronavirus disease.

Methodology: A descriptive cross-sectional design was carried out in four hospitals at isolation units of coronavirus disease from the period (21th December, 2021 to 27th January, 2022). A non-probability (convenience) sampling method consists of (300) nurse was selected convenience based on the study criteria. The tool used to measure the job satisfaction is Job satisfaction scale for clinical nursing (JSS-CN). This tool consists of two parts, the first part is for demographic information and consists of 8 items, and the second

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Publication Date
Mon Jan 08 2024
Journal Name
Al-academy
Visual discourse in television
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Visual discourse in cinema and television is an expressive medium that carries its audio and visual elements and is effective in influencing the memory of the recipient, according to multiple patterns of forms and representations aimed at persuasion, influence, entertainment, enjoyment and knowledge. This speech will not pass by the recipient without difficulty, as the multiplicity of forms and techniques of image presentation and the diversity of contents derived from different beliefs, concepts, ideas and perceptions may sometimes reach intersections and conflicts, which is reflected in the form of the screen and the theory of television. This motivates us to know the ways in which audio-visual discourse is produced on television, whic

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Publication Date
Mon Sep 30 2019
Journal Name
College Of Islamic Sciences
Envy in Islamic Thought
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Envy is a heart disease, a serious disease and a great evil that hurts its owner before it hurts others. The first crime that occurred in the creation was because of the envy between Abel and Cain.

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Publication Date
Sun Jul 01 2018
Journal Name
Journal Of Educational And Psychological Researches
Equality in Islamic Thought
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The concept of equality in Islamic thought emanates from the unity of human entity that does not breach the concept of equality in itself and it should take differentiation among people as means for development and growth not as excuse for injustice and discrimination. Islamic thought has left all the prevailing norms of differentiation such as (weakness and strength, economic and social position, gender, color, and social class). Islamic thought has underscored the quality of people of different race, race, color, and language which was not familiar in those civilizations before the emergence of Islam such as (Egyptian, Persian, roman civilization). It was common to divide people into different social classes. The aim of Islam is to kee

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