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
This research aims to shed light on the necessity of establishing an information security management system through which banking security risks are managed in the light of the ISO (IEC 27001) standard, through which bank departments seek to demonstrate the management of their security systems and their controls in accordance with the specifications of the standard to obtain an internationally recognized security certificate And the need for senior management in banks to an independent person with scientific and practical qualification and who has accredited certificates in the field of information technology for the purpose of helping them to verify the level of compatibility between the policies and procedures applied and the p
... Show MoreNonlinear time series analysis is one of the most complex problems ; especially the nonlinear autoregressive with exogenous variable (NARX) .Then ; the problem of model identification and the correct orders determination considered the most important problem in the analysis of time series . In this paper , we proposed splines estimation method for model identification , then we used three criterions for the correct orders determination. Where ; proposed method used to estimate the additive splines for model identification , And the rank determination depends on the additive property to avoid the problem of curse dimensionally . The proposed method is one of the nonparametric methods , and the simulation results give a
... Show MoreCultivation of the green seaweed Enteromorpha compressa was performed under natural laboratory spring environmental conditions of temperature, light intensity and photoperiod to study the salinity tolerance of this intertidal green macroalga. Cultivation was carried out under artificial seawater (ASW) of different concentrations (18, 35, 53 and 106 g/l sea salt) compared to the control using natural seawater (NSW). Growth rate and pigment content of the cultivated alga were recorded at regular intervals during the experimental duration. Antioxidant activity of the crude ethanolic extract and its fractions (petroleum ether, chloroform, ethyl acetate and acetone) was performed against DPPH radical scavenging assay and compared to
... Show MorePurpose: The research aims to determine the relationship between E-Learning and Total Quality Management (TQM) in Educational institutions in Nineveh Governorates.
Methodology / Design: The researchers distributed (30) questionnaires to employees (teachers and administrators) of Nineveh Governorate education who represent the community of the research sample, as they were analyzed using the SPSS V.20
The importance of research: The importance of the research in the fact that it focuses on one of the educational methods represented in integrating the traditional method and relying on modern technologies using computers and the Internet in the field of education to improve the reali
... Show MoreThis study aimed to incorporate hydroxyapatite nanoparticles (nHA) or amorphous calcium phosphate nanoparticles (nACP) into a self-etch primer (SEP) to develop a simplified orthodontic bonding system with remineralizing and enamel preserving properties.
nHA and nACP were incorporated into a commercial SEP (Transbond™ plus) in 7% weight ratio and compared with the plain SEP as a control. Shear bond strengths (SBS), enamel damage, and adhesive remnant index (ARI) scores were evaluated at 24 h
The aim of this paper is to explore the relationship between sustainability reporting (SR) and corporate reputation (CR) in the context of initial public offering (IPO) companies in the developing market of Malaysia. This study utilises secondary data from 2007 to 2017 derived from the content analysis of the annual reports and Datastream of 139 sampled IPO companies listed on Bursa Malaysia. The study also employs ordinary least squares (OLS) regression. The result shows that CR has a positive association with SR quantity and quality and its dimensions, i.e., society, environmental, employee, and product. This result suggests that IPO companies can use SR practices to improve their CR. Most companies give little attention to SR issues. Mor
... Show MoreThis study aims to identify the role of forensic accounting in the Iraqi environment, banking stability, and to achieve this goal, we used the field survey method, as it is the most appropriate for studying the phenomenon in question and achieving its objectives.
Where we selected a sample consisting of (50) male and female employees, distributed among five private banks in Baghdad governorate, namely (Ashur International Bank, Development Investment Bank, Iraqi Middle East Investment Bank, Hammurabi Commercial Bank, Khaleej Commercial Bank), and the questionnaire tool was applied to them Designed for this purpose, which consisted of
... Show MoreObjectives: To determine the level of knowledge regarding drugs addiction among paramedical staff; and to
identify the association between the level of knowledge and their socio-demographic variable.
Methodology: A cross-sectional study was Conducted in Baghdad on Staff for the period from 1st June,
2016 to30th September, 2016 . The sample included 510 Health professionals . There are 9 sectors in center
of Baghdad , 5 of them in Al- Kurkh side of the city and 4 in Al-Russafa side. The sample was selected from
49 primary health care centers and 8 public hospitals through a multi-stage sample using a simple random
sampling technique. The information was collected through the design of a questionnaire whose stability and<
- coli K12 and B. subtilis 168 were investigated for their cadmium and mercury tolerance abilities. They were developed by UV mutagenesis technique to increase their tolerances either to cadmium or mercury, and their names then were designated depend on the name and concentration of metals. E. coli K12 Cd3R exhibited bioremediation amount of 6.5 mg Cd/g dry biomass cell. At the same time, its wild-type (E. coli K12 Cd3) was able to remove 5.2 mg Cd/g dry biomass cell in treatment of 17 mg Cd /L within 72 hours of incubation at 37 °C (pH=7) in vitro assays. The results show that E.coli K12 Hg 20 was able to remove 0.050 µg Hg/g dry biomass cell
The fundamental problem in determining the role of television programs in broadcasting the culture of community for peace through studying almosamig kareem program by studying the topics addressed in this program. It is a descriptive study and it follows the approach survey method. In this study, the spatial framework is limited to the program of almosamih kareem on YouTube, while the temporal framework is concerned with the episodes that are raised on YouTube from the second half of 2014 to 2015 of almosamih kareem program. The fundamental problem in determining the role of television programs in broadcasting the culture of community for peace through studying almosamig kareem program by studying the topics addressed in this
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