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Measurement Integration of business model disclosure with qualitative characteristics of accounting information (Relevant and Raithful Representation)
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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.

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Publication Date
Mon Jul 28 2025
Journal Name
Journal Of Engineering
DESIGN, CONSTRUCTION AND TESTING OF LOW SPEED WIND TUNNEL WITH ITS MEASUREMENT AND INSPECTION DEVICES
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A low speed open circuit wind tunnel has been designed, manufactured and constructed at the Mechanical Engineering Department at Baghdad University - College of Engineering. The work is one of the pioneer projects adapted by the R & D Office at the Iraqi MOHESR. The present paper describes the first part of the work; that is the design calculations, simulation and construction. It will be followed by a second part that describes testing and calibration of the tunnel. The proposed wind tunnel has a test section with cross sectional area of (0.7 x 0.7 m2) and length of (1.5 m). The maximum speed is about (70 m/s) with empty test section. The contraction ratio is (8.16). Three screens are used to minimize flow disturbances in the test section.

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Publication Date
Sun Jul 01 2012
Journal Name
Journal Of Educational And Psychological Researches
A comparative study between the emotional responses in patients with blood pressure on a scale of music types characteristics compared with responses to some Healthy patients
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The problem of the study and its significance:

           Due to the increasing pressures of life continually, and constant quest behind materialism necessary and frustrations that confront us daily in general, the greater the emergence of a number of cases of disease organic roots psychological causing them because of severity of a lack of response to conventional treatments (drugs), and this is creating in patients a number of emotional disorders resulting from concern the risk of disease

 

     That is interested psychologists and doctors searchin

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Publication Date
Wed Feb 10 2016
Journal Name
ألمؤتمر الدولي العلمي الخامس للاحصائيين العرب/ القاهرة
Proposition of Modified Genetic Algorithm to Estimate Additive Model by using Simulation
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Often phenomena suffer from disturbances in their data as well as the difficulty of formulation, especially with a lack of clarity in the response, or the large number of essential differences plaguing the experimental units that have been taking this data from them. Thus emerged the need to include an estimation method implicit rating of these experimental units using the method of discrimination or create blocks for each item of these experimental units in the hope of controlling their responses and make it more homogeneous. Because of the development in the field of computers and taking the principle of the integration of sciences it has been found that modern algorithms used in the field of Computer Science genetic algorithm or ant colo

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Publication Date
Thu Sep 01 2022
Journal Name
Iraqi Journal Of Physics
Electrical Properties of PAN/PMMA Blends Doped with Lithium Salts
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         Polymer blended electrolytes of various concentrations of undoped PAN/PMMA (80/20, 75/25, 70/30, 65/35 and 60/40 wt%) and doped with lithium salts (LiCl, Li2SO4H2O, LiNO3, Li2CO3) at 20% wt have been prepared by the solution casting method using dimethylformamide as a solvent. The electrical conductivity has been carried out using an LCR meter. The results showed that the highest ionic conductivity was 2.80x10-7 (Ω.cm)-1 and 1.05x10-1 (Ω.cm)-1 at 100 kHz frequency at room temperature for undoped (60% PAN + 40% PMMA) and (80% PAN + 20% PMMA) doped with 20%wt Li2CO3 composite blends, respect

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Publication Date
Sun Jan 01 2023
Journal Name
International Journal Of Data And Network Science
The effects of big data, artificial intelligence, and business intelligence on e-learning and business performance: Evidence from Jordanian telecommunication firms
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This study sought to investigate the impacts of big data, artificial intelligence (AI), and business intelligence (BI) on Firms' e-learning and business performance at Jordanian telecommunications industry. After the samples were checked, a total of 269 were collected. All of the information gathered throughout the investigation was analyzed using the PLS software. The results show a network of interconnections can improve both e-learning and corporate effectiveness. This research concluded that the integration of big data, AI, and BI has a positive impact on e-learning infrastructure development and organizational efficiency. The findings indicate that big data has a positive and direct impact on business performance, including Big

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Publication Date
Tue Nov 09 2021
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The role of the use of automated accounting systems technology in enhancing the efficiency and effectiveness of the internal control system.: دراسة تحليلية لعينة من الموظفين العاملين في اقسام المحاسبة والتدقيق في الجامعات البحرينية
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The research aims to show the relationship between the use of automated accounting systems technology and its impact on enhancing the efficiency and effectiveness of the internal control system in a sample of Bahraini universities in light of the rapid changes in the                                       electronic business environment. Automated accounting and its impact on enhancing the efficiency and effectiveness of the internal control system, and it is concluded through the analytical study of the research sample that there is a percenta

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Publication Date
Thu Dec 26 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The design of a proposed model for the application of the insurance policy for medical errors
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The aim of this study is to design a proposed model for a document to insure the mistakes of the medical profession in estimating the compensation for medical errors. The medical profession is an honest profession aimed primarily at serving human and human beings. In this case, the doctor may be subject to error and error , And the research has adopted the descriptive approach and the research reached several conclusions, the most prominent of which is no one to bear the responsibility of medical error, although the responsibility shared and the doctor contributes to them, doctors do not deal with patients according to their educational level and cultural and there are some doctors do not inform patients The absence of a document to insu

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Publication Date
Sat Mar 04 2017
Journal Name
Baghdad Science Journal
Measurement and purification of Alanine aminotransferase (ALT) enzyme activity in patients with celiac disease
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Celiac disease (CD) is the most common genetically - based disease in correlation with food intolerance. The aim of this study is to measure the activity of ALT enzyme and purify enzyme from sera women with celiac disease. Alanine aminotransferase (ALT) activity has been assayed in (30) women serum samples with celiac disease, age range between (20-40) year and (30) serum of healthy women as control group, age range between (22-38) year. In the present study, the mean value of ALT activity was significantly higher in patients with celiac disease than healthy group (p<0.01). The ALT enzyme was partial purified from sera women with celiac disease by dialysis, gel filtration using Sephadex G- 50 and ion exchange chromatography using DEAE- cell

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Publication Date
Sun Sep 03 2017
Journal Name
Baghdad Science Journal
Measurement and purification of Alanine aminotransferase (ALT) enzyme activity in patients with celiac disease
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Celiac disease (CD) is the most common genetically - based disease in correlation with food intolerance. The aim of this study is to measure the activity of ALT enzyme and purify enzyme from sera women with celiac disease. Alanine aminotransferase (ALT) activity has been assayed in (30) women serum samples with celiac disease, age range between (20-40) year and (30) serum of healthy women as control group, age range between (22-38) year. In the present study, the mean value of ALT activity was significantly higher in patients with celiac disease than healthy group (p<0.01). The ALT enzyme was partial purified from sera women with celiac disease by dialysis, gel filtration using Sephadex G- 50 and ion exchange chr

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Publication Date
Mon Jul 28 2025
Journal Name
Journal Of Baghdad College Of Dentistry
Measurement of salivary Immunoglobulin A of participants with a healthy, gingivitis and chronic periodontitis conditions
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Background: Secretory Immunoglobulin A (SIgA) is a subclass of Immunoglobulin A (IgA), It is an antibody that plays an important role in mucosal immunity. It is the main immunoglobulin found in mucous secretions from mammary glands, tear glands and salivary glands, every pathologic process in the body involves the immune system, and periodontal inflammation is one of them and is not an exception. Material and methods: this study was consisted of 60 healthy male participants of an age ranged between (35-50) years old ; 25 of them with generalized moderate chronic periodontists(Clinical Attachment Loss equal to 3-4mm at ≥ 30% of the sites; 20 participants with plaque induced gingivitis and 15 participants had clinically healthy pe

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