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jeasiq-1828
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
Thu Aug 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
Analysis of the relationship of public budget deficit on external debt in lraq with in the framework of joint integration of the period (1990 – 2016 )
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Abstract

The term public budget defects became nowadays a chronic, economical phenomenon, almost all the countries weather advanced or development country suffered from it, despite the different visions to economic schools of a thought to accept or reject the deficit in public budget but the prevailed opinion that is needed to rule the role of the state by reducing the public spending which led to continuous deficits in public budget and the consequent upon increase in government borrowing, increase taxes on income and wealth, thus weakening the in contrive for private investment which contributed to the increase of in flationary stagnation, it became a duty to state covered by the lack of financial sources

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Publication Date
Thu Sep 01 2011
Journal Name
Journal Of Economics And Administrative Sciences
Opportunities for establishing business incubators in IraqTo support microenterprises
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Business incubator is a new effective mechanism in developing small projects through its introductions of a new integral system of services. It aims at supporting and developing making new projects. Hence, there is a big number of factors that are interrelated in the processes of preparation for those projects. Those factors are: organizing the incubator and the market available for the projects attached to them and the work programs which will have to be implemented. Those small projects represent more than 98% of the total work institutions in the world. Also it has become responsible for a ration reaching half of the national output of those countries. These projects have created between 40 to 80% of job opportunities availabl

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Publication Date
Wed Aug 01 2012
Journal Name
International Journal Of Geographical Information Science
Assessing similarity matching for possible integration of feature classifications of geospatial data from official and informal sources
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Publication Date
Sun Apr 08 2018
Journal Name
Al-khwarizmi Engineering Journal
Physical and Morphological Properties of Hard- Soft Ferrite Functionally Graded Materials
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  Functionally graded materials (FGMs), with ceramic –ceramic constituents are fabricated using powder technology techniques. In this work three different sets of FGMs samples were designed in to 3 layers, 5 layers and 7 layers. The ceramic constituents were represented by hard ferrite (Barium ferrite) and soft ferrite (lithium ferrite). All samples sintered at constant temperature at 1100oC for 2 hrs. and characterized by FESEM. Some physical properties were measured for fabricated FGMs include apparent density, bulk density, porosity, shrinkage and hardness. The results indicated that the density increase with the increase the number of layer. Lateral shrinkage is one of the important parameter f

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Publication Date
Thu Jun 30 2022
Journal Name
Journal Of Economics And Administrative Sciences
Examining the Asymmetric Impacts of Interest and Exchange Rate on Investment in Egypt for the Period 1976-2020: Applying NARDL Model
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Most of the studies conducted in the past decades focused on the effect of interest rates and exchange rates on domestic investment under the assumption that the independent variables have the same effect on the dependent variable, but there were limited studies that investigated the unequal effects of changes in interest rates and exchange rates, both positive and negative, on domestic investment.  This study used a nonlinear autoregressive distributed lag (NARDL) model to assess the unequal effects of the real interest rate and real exchange rate variables on domestic investment in Egypt for the period 1976 - 2020.  The results revealed that positive and negative shocks for both exchange rates have unequal effects on

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Publication Date
Fri Jun 01 2012
Journal Name
Journal Of Economics And Administrative Sciences
Crisis management effective of business organizations in the era of managerial technique: a philosophical study
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At a time of increasing human potential in the face of crises and risks through the use of technology on a large scale and steadily in various fields of life, and the vulnerability of business organizations as a result of mistakes. The failure of a sudden these errors or omissions or symptoms. Also, some crises occur outside the control of management, others caused by leakage of important information and sometimes secret may be a strategy or a new plan or new project occurs outside the organization to the opposite of what is planned. Therefore, the crisis management are critical to all organizations, because the active management of the crisis helps to ensure the continued prosperity of the organization. Here comes from the resea

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Publication Date
Thu Sep 06 2018
Journal Name
Al-khwarizmi Engineering Journal
Bone Defect Animal Model for Hybrid Polymer Matrix Nano Composite as Bone Substitute Biomaterials
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Addition of bioactive materials such as Titanium oxide (TiO2), and incorporation of bio inert ceramic such as alumina (Al2O3), into polyetheretherketone (PEEK) has been adopted as an effective approach to improve bone-implant interfaces. In this paper, hot pressing technique has been adopted as a production method. This technique gave a homogenous distribution of the additive materials in the proposed composite biomaterial. Different compositions and compounding temperatures have been applied to all samples. Mechanical properties and animal model have been studied in all different production conditions. The results of these new TiO2/Al2O3/PEEK biocomposites with different

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Publication Date
Sun Jun 20 2021
Journal Name
Baghdad Science Journal
A Word Cloud Model based on Hate Speech in an Online Social Media Environment
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Social media is known as detectors platform that are used to measure the activities of the users in the real world. However, the huge and unfiltered feed of messages posted on social media trigger social warnings, particularly when these messages contain hate speech towards specific individual or community. The negative effect of these messages on individuals or the society at large is of great concern to governments and non-governmental organizations. Word clouds provide a simple and efficient means of visually transferring the most common words from text documents. This research aims to develop a word cloud model based on hateful words on online social media environment such as Google News. Several steps are involved including data acq

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Publication Date
Thu May 01 2025
Journal Name
Journal Of Baghdad College Of Dentistry
Computed tomographic measurement of maxillary sinus volume and dimension in correlation to the age and gender (comparative study among individuals with dentate and edentulous maxilla)
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Background : Although development and progress in various diagnostic methods, but still identification of remnants of skeletal and decomposing parts of human is one of the most difficult skills in forensic medicine . Gender and age estimation is also considering an important problem in the identification of unknown skull. The aims of study: To estimate volume and dimension of maxillary sinus in individuals with dentate and edentulous maxillae using CT scan, and to correlate the maxillary sinus volume in relation to gender and age. Materials and Methods : This study included 120 patients ranged from (40-69 years), divided into two groups, dentate group with fully dentate maxilla and edentulous group with complete edentulous maxilla, and e

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Publication Date
Tue May 01 2012
Journal Name
Journal Of Engineering
Study on wind loads coefficients and flow field characteristics around the parabolic trough with stiffeners
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wind load coefficient