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
Objective(s): To evaluate youth's health risk behaviors in Baghdad City and to determine the relationship between such behaviors and the youth's demographic characteristics of age, gender and grade. Methodology: A descriptive study, using the evaluation approach, is carried out to evaluate youth's health risk behaviors in Baghdad City for the period of January 26th 2016 to May 20th 2016. A non-probability "purposive" sample of (160) University students is selected for the purpose of the study from four groups of colleges (medical, engineering, sciences, and education) and it is equally distributed of
Words in a language do not exist in isolation but in close connection with each other ,teaming up in one way or another known to the Russian semasiology M. M. Pokrovsky , one of the first to realize the systematic nature of the lexicon, wrote about the second half of the nineteenth century : „the Words and their meanings do not live separate from each other life, but are joined together in our minds), regardless of our consciousness to different groups , and the basis for grouping is the similarity or direct contrast in the main value.
The communication inspiration formed an essential foundations for contribute the influence individuals and recipients, whether negatively or positively, through the messages that were published and presented in them with multiple themes and viewpoints that covered all parts of the world and all age groups; it is directed to children addressing the various stages of childhood, as it simulates many goals, including what is directed through the digital use of educational data in television production, as it is considered an intellectual and mental bag to deliver ideas and expressive and aesthetic connotations to children, where the songs and cartoons carrying data on education; within adjacent relations and in a mutual direction, both of th
... Show MoreJoseph Curtis wrote in his book (Introduction to Semiotics narrative and rhetoric) on the development of a semiotic project in exploring the meaning of communion. The book is rich in theoretical and analytical benefits both in the approach of texts and in the pursuit of letters in search of mechanisms of scriptural and scriptural generation and mechanics in narrative production, especially as the book offers exercises that help to assess the distance separating the narrative spread from the sin of the text, for the semiotics, Refers to the theoretical developments of the science of relations, through the combination of conventional definitions and the representative and comparative limitations, to provide an approach to the application o
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The importance of studying the political trends of caricature in Al-Sharq Al-Awsat Newspaper comes from the importance of this magical and satirical journalistic art, as it addresses various trends with satirical criticism that exposes the negative sides and affects the reader’s consciousness in a way or another by contributing to the public opinion about these issues and topics that affect people's lives and their future. Therefore, this art is no less important than the other arts, on the contrary, it complements the other arts and also contributes to the importance of Journalism. Also, the choice of Al-Sharq Al-Awsat Newspaper as being one of the most widely circulated and prominent Arab newspapers, t
... Show MoreAnticyclone of synoptic studies that influence weather and climate of Iraq, The aim of
the study is to clarify the effect variation of repetition of Anticyclone and effect on thermal
characteristic in Iraq were pressure level has been analyzed (1000) millibars and that because
of pressure level is the closet to the earth surface and the clarity of climatic phenomenon
based on a systematic analysis of synoptic seeking maps and observation and (12:00)
according to timing GMT for five climatic stations which is (Mosul, Kirkuk, Baghdad, Rutba,
and Basra) and so far three consecutive climatic cycles which is first climatic cycle for period
(1986-1976). and second climatic cycle for period (1997-1987) and third climatic cy
Neural stem cells (NSCs) are progenitor cells which have the ability to self‑renewal and potential for differentiating into neurons, oligodendrocytes, and astrocytes. The in vitro isolation, culturing, identification, cryopreservation were investigated to produce neural stem cells in culture as successful sources for further studies before using it for clinical trials. In this study, mouse bone marrow was the source of neural stem cells. The results of morphological study and immunocytochemistry of isolated cells showed that NSCs can be produced successfully and maintaining their self‑renewal and successfully forming neurosphere for multiple passages. The spheres preserved their morphology in culture and cryopreserved t
... Show MoreThe topic of the research on the Observatory of the Walls on Jurisprudential Matters in the Hanafi Fiqh, by Imam San’a Allah bin Ali bin Khalil Al-Ala’iyya Wai al-Naqshbandi, al-Rumi, who died in 1137 AH, which includes seven chapters, the first section of it concerning division and related matters, and the second section in the adaptation It is the apportionment of benefits in common objects, the third section, which pertains to lines, surfaces, and bodies, the fourth section, which concerns the inclined wall and certification, and the fifth section, which concerns the provisions of the walls and its claims, and the sixth section, which concerns the door of roads and doors, the opening of the skylight, the sails of the wing, the can
... Show MoreA groundwater quality assessment has been carried out in northeast part of Anbar governorate in western Iraq. We analyzed hydrochemical parameters such as pH, electrical conductivity, total dissolved solids presence of ions to describe groundwater quality. The study area has the only confined aquifer within the geological formation extended in area. Values of groundwater hydrochemical parameters were ranged from (7) to (7.9) for ph, (1599) to (6800) µmhos/cm for electrical conductivity (EC) and (1048) to (4446) mg/l for total dissolved solids (TDS). The origins and types of groundwater in the area were of marine origin and MgCl2 water type while only (6) samples were of continental origin and Na2SO4 wate
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