Preferred Language
Articles
/
jeasiq-1828
Measurement Integration of business model disclosure with qualitative characteristics of accounting information (Relevant and Raithful Representation)
...Show More Authors

The research aims at integrating the disclosure of the business models with the qualitative characteristics of accounting information. To achieve this, the elements of the business model should be identified and disclosed, and then study the possibility of integrating the disclosure of the business model with the qualitative characteristics of accounting information.

To achieve this objective, the research was based on the indicators of disclosure of the business model of the International Accounting Standards Board to measure the disclosure of the business model.

The research reached a number of conclusions, the most important of which were as follows:

First: The indicators contained in the disclosure of the business model according to IASB 2010 explain the business model of the research sample banks. Results of operations, prospects, and critical performance measures).

Second: the results show the possibility of formulating an integral relationship between the disclosure of the business model and the qualitative characteristics of basic accounting information since the addition of the disclosure of the business model to the relevance property has enhanced this characteristic and increased the Sig. value of the model, while the disclosure of the business model does not appear to have a significant impact on the property of faithful representation.

The research has drawn a set of recommendations, the most important of which are:

First: all companies are required to disclose the business model in accordance with the IASB 2010 framework.

Second: the conceptual framework for financial reporting should be developed especially with regard to the qualitative characteristics of accounting information, commensurate with the importance of disclosure of the business model, and how this is reflected in strengthening financial reporting, and thus meet the requirements of international financial reporting standards.

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Fri Nov 01 2019
Journal Name
Lambert Academic Publishing
📖[PDF] The digital discourse of action video games de Nassier A. G. Al-Zubaidi eBook | Perlego
...Show More Authors

Videogames are currently one of the most widespread means of digital communication and entertainment; their releases are attracting considerable interest with growing number of audience and revenues each year. Videogames are examined by a variety of disciplines and fields. Nevertheless, scholarly attention concerned with the discourse of videogames from a linguistic perspective is relatively scarce, especially from a pragma-stylistic standpoint. This book addresses this vital issue by providing a pragma-stylistic analysis of the digital discourse of two well-known action videogames (First Person Shooter Games). It explores the role of the digital discourse of action videogames in maintaining real-like interactivity between the game and the

... Show More
View Publication
Publication Date
Fri Feb 07 2025
Journal Name
Iraqi Journal For Administrative Sciences
Using the Statistical Analysis to study the important reasons of the pollution in the Iraqi Marshlands Areas
...Show More Authors

The need for detection and investigation of the causes of pollution of the marshes and submit a statistical study evaluated accurately and submitted to the competent authorities and to achieve this goal was used to analyze the factorial analysis and then obtained the results from this analysis from a sample selected from marsh water pollutants which they were: (Electrical Conductivity: EC, Power of Hydrogen: PH, Temperature: T, Turbidity: TU, Total Dissolved Solids: TDS, Dissolved Oxygen: DO). The size of sample (44) sites has been withdrawn and examined in the laboratories of the Iraqi Ministry of Environment. By illustrating SPSS program) the results had been obtained. The most important recommendation was to increase the pumping of addit

... Show More
View Publication Preview PDF
Publication Date
Tue Jan 17 2017
Journal Name
Moj Orthopedics & Rheumatology
Primary Intramuscular Hydatid Cyst of the Thigh Muscle in 20-Year-Old Female: A Rare Case Report
...Show More Authors

View Publication Preview PDF
Crossref (2)
Crossref
Publication Date
Fri Jun 30 2023
Journal Name
Malaysian Journal Of Science
DETERMINATION OF URANIUM CONCENTRATIONS IN RICE SAMPLES AVAILABLE IN THE IRAQI MARKET USING THE CR-39 DETECTOR
...Show More Authors

In this study, the results of the uranium concentrations and specific activity in 10 rice samples are described using a solid-state track detector (CR-39). Samples were collected from various local Iraqi markets with different origins (Iraq, India, America, and Thailand). Our findings found that the results of uranium concentration in all studied samples are ranging from (0.55 ± 0.28 to 1.74 ± 0.31) ppm with a weighted average of (1.24 ± 0.99) ppm. Also, results demonstrate that the specific activity values of the studied samples swing between values of (6.88 ± 3.52 and 21.49 ± 3.85) Bq/Kg. The obtained results of the studied rice samples are indicated that it is less than the acceptable limit of those studies established by ma

... Show More
View Publication
Scopus Crossref
Publication Date
Sat Sep 30 2023
Journal Name
Iraqi Journal Of Science
Utilization of an eco-friendly bioactive yellow pigment from Streptomyces thinghirensis AF7 for making colored antimicrobial fabrics
...Show More Authors

     Despite their long successful use, synthetic dyes have several problems due to their carcinogenic and toxic effects. Besides providing bright colors, some natural pigments have shown notable antimicrobial activity; thus, they could be utilized as functional dyes in many applications such as making colored antimicrobial textiles. In this work, a yellow pigment produced by Streptomyces thinghirensis AF7 and has a notable antimicrobial activity was used to produce a colored antimicrobial textile. The extracted yellow pigment was subjected to a purification step using silica gel column eluted with di ethyl ether solvent. The FTIR, GC-MS and NMR analysis showed that the colorings in this type of product are due to t

... Show More
View Publication Preview PDF
Scopus Crossref
Publication Date
Tue Aug 02 2022
Journal Name
International Journal Of Research In Social Sciences & Humanities
The Making of a Heroine: A Female Character as Portrayed in The English Patient By Michael OndaatjE
...Show More Authors

This article discusses how women have significant abilities to cope with the difficulties of war times. They are not the weak and vulnerable victims who are thought to be. On the contrary, they have the power to control over many-sided fronts, like participating in the battlefield as nurses or activists for peace, or even fighters, as well as through the tasks and responsibilities assigned to them to protect and support their families during wartime. The researcher will examine the impact of war upon women. Like men, women suffer during wartime. They are being injured, tortured and killed. Yet, they are able to give examples of love and courage even in the difficult times of war. Hana is one of those women who lived during wartimes,

... Show More
View Publication
Crossref
Publication Date
Mon Mar 20 2017
Journal Name
International Journal Of Social Sciences
THE EFFECTIVENESS OF USING YOUTUBE VIDEO ON EFL IRAQI COLLEGE STUDENTS' PERFORMANCE IN GRAMMAR AT MISSAN UNIVERSITY
...Show More Authors

FR Almoswai, BN Rashid, PEOPLE: International Journal of Social Sciences, 2017 - Cited by 22

View Publication
Crossref (1)
Crossref
Publication Date
Tue Jul 27 2021
Journal Name
Journal Of Craniofacial Surgery
Morphometric Analysis of the Mental Foramen Variation in an Iraqi Population by Using Cone-Beam Computed Tomography
...Show More Authors

View Publication
Scopus Clarivate Crossref
Publication Date
Thu Jun 29 2023
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Prediction of Hydraulic Flow Units for Jeribe Reservoir in Jambour Oil Field Applying Flow Zone Indicator Method
...Show More Authors

The Jeribe reservoir in the Jambour Oil Field is a complex and heterogeneous carbonate reservoir characterized by a wide range of permeability variations. Due to limited availability of core plugs in most wells, it becomes crucial to establish correlations between cored wells and apply them to uncored wells for predicting permeability. In recent years, the Flow Zone Indicator (FZI) approach has gained significant applicability for predicting hydraulic flow units (HFUs) and identifying rock types within the reservoir units.    This paper aims to develop a permeability model based on the principles of the Flow Zone Indicator. Analysis of core permeability versus core porosity plot and Reservoir Quality Index (RQI) - Normalized poros

... Show More
View Publication
Crossref
Publication Date
Sun Nov 01 2020
Journal Name
Iop Conference Series: Materials Science And Engineering
SDN-RA: An Optimized Reschedule Algorithm of SDN Load Balancer for Data Center Networks Based on QoS
...Show More Authors
Abstract<p>With the development of cloud computing during the latest years, data center networks have become a great topic in both industrial and academic societies. Nevertheless, traditional methods based on manual and hardware devices are burdensome, expensive, and cannot completely utilize the ability of physical network infrastructure. Thus, Software-Defined Networking (SDN) has been hyped as one of the best encouraging solutions for future Internet performance. SDN notable by two features; the separation of control plane from the data plane, and providing the network development by programmable capabilities instead of hardware solutions. Current paper introduces an SDN-based optimized Resch</p> ... Show More
View Publication
Scopus (3)
Crossref (3)
Scopus Crossref