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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
Mon Feb 28 2022
Journal Name
Journal Of Educational And Psychological Researches
The Counseling Needs of Behavioral Problems among Students with Academic Learning Disabilities
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Learning Disabilities are described as a hidden and puzzling disability. Children with these difficulties have the potential to hide weaknesses in their performance because they are a homogenous group of disorders that consist of obvious difficulties in acquiring and using reading, writing, Mathematical inference. Thus, the research aims to identify the disabilities of academic learning in (reading, writing, mathematics), identify the problems of behavior (general, motor, social). Identify the relationship among behaviour problems. The research also aims to identify the counseling needs to reduce the behavioral problems. The researcher adopted the analytical descriptive method by preparing two main tools for measuring learning disabiliti

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Publication Date
Tue Jan 01 2013
Journal Name
Scientific Journal Of King Faisal University
Effect of supplementing male guinea fowls diet with different levels of L - carnitine on the characteristics of their semen
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Carnitine is a regulatory amino acid, necessary for the metabolism of long-chain fatty acids in the ß - oxidation, and it is important in the organization of the work of the blood brain barrier, and is very important in the treatment of infertility and sexual apathy. This study was conducted at the Poultry Farm of the Department of Animal Resource, College of Agriculture, University of Baghdad during the period from 15/2/2011 to 1/8/2011. The aim of this study was to investigate the effect of dietary supplementation with different levels of L - carnitin e on semen characteristics of guinea fowl male. A total of 24 guinea fowl male, 30 weeks of old were used in this study. Birds were randomly distributed into 4 groups (C0, C100, C200, C300)

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Scopus
Publication Date
Mon Dec 16 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The impact of information technology on tax evasion
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The research aims at shedding light on the impact of information technology in reducing tax evasion in the General Authority for Taxation. In order to achieve this, the research relied on the analysis of its variables as a main tool for collecting data and information. The results showed that there is a positive and positive effect of information technology on tax evasion. The impact of information technology on increasing tax revenues and reducing the phenomenon of tax evasion In the performance of the research sample, the research sought to highlight the importance of tax information technology through its data and information to the tax administration for the purpose of completing the process Taxpayers for persons subject to income ta

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Publication Date
Sun Dec 31 2017
Journal Name
College Of Islamic Sciences
Rules for dealing with the offender in Islamic thought
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Research summary

Today, the Islamic nation is going through a phase that is one of the most dangerous that it has never experienced before. This phase was characterized by the following:

The nation is divided into states and its weakness in most of its doctrinal, political, social, economic and moral aspects.
Enemies targeting the nation's faith and capabilities, and the emergence of loyalty to the enemies of the nation from some groups of society, spreading misconceptions in the Muslim community.
Spreading the spirit of rebellion in all segments of society and striving to stir up the people against the rulers and put pressure on the rulers.

All these manifestations and others require the nation's wise men

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Publication Date
Fri Nov 01 2019
Journal Name
Journal Of Physics: Conference Series
The Bifurcation analysis of Prey-Predator Model in The Presence of Stage Structured with Harvesting and Toxicity
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Abstract<p>For a mathematical model the local bifurcation like pitchfork, transcritical and saddle node occurrence condition is defined in this paper. With the existing of toxicity and harvesting in predator and prey it consist of stage-structured. Near the positive equilibrium point of mathematical model on the Hopf bifurcation with particular emphasis it established. Near the equilibrium point E<sub>0</sub> the transcritical bifurcation occurs it is described with analysis. And it shown that at equilibrium points E<sub>1</sub> and E<sub>2</sub> happened the occurrence of saddle-node bifurcation. At each point the pitch fork bifurcation occurrence is not happened. </p> ... Show More
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Publication Date
Wed Oct 25 2023
Journal Name
2023 Ieee 8th International Conference On Engineering Technologies And Applied Sciences (icetas)
Vibration Characteristics of Perforated Plate using Experimental and Numerical Approaches
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Vibration analysis plays a vital role in understanding and analyzing the behavior of the structure. Where, it can be utilized from this analysis in the design process of the structures in different engineering applications, check the quality and safety of the structure under different working conditions. This work presents experimental measurements and numerical solutions to an out of plane vibration of a rectangular plate with a circular hole. Free edges rectangular plates with different circular holes diameters were studied. The effects of hole location on the plate natural frequencies were also investigated. A finite element modeling (using ANSYS Software) has been used to analyze the vibration characteristics of the plates. A good agree

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Publication Date
Mon Jan 15 2018
Journal Name
Indian Geotechnical Journal
Local and Global Granular Mechanical Characteristics of Grain–Structure Interactions
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The focus of this work is on systematically understanding the effects of packing density of the sand grains on both the internal and bulk mechanical properties for strip footing interacting with granular soil. The studies are based on particle image velocimetry (PIV) method, coupled with a high resolution imaging camera. This provides valuable new insights on the evolution of slip planes at grain-scale under different fractions of the ultimate load. Furthermore, the PIV based results are compared with finite element method simulations in which the experimentally characterised parameters and constitutive behaviour are fed as an input, and a good level of agreements are obtained. The reported results would serve to the practicing engineers, r

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Publication Date
Thu Mar 31 2022
Journal Name
Journal Of The College Of Education For Women
Characteristics of Rainfall in Dry and Wet Seasons in Iraq
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      This research aims at making a comparative survey between the dry season in (2017-2018) and the wet season (2018-2019) in Iraq concerning the variation of rainfall and pressure systems responsible for such a difference. In this paper, seven climatological stations have been selected: Mosul, Kirkuk, Khanaqin, Baghdad, Rutba, Diwaniyah and Basra. Results have shown that the first category of rainfall of the two seasons has recorded a higher number of rainy days in comparison with the second and third categories with a total of 274 day in a dry season and 403 day of a wet season. Further, the total amount of the annual continuous rain is higher than the total of thunderstorms in a dry season as well as in the

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Publication Date
Wed Feb 20 2019
Journal Name
Political Sciences Journal
Corruption (Definition , Characteristics , Reasons , Features , and ways of combating it)
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Corruption (Definition , Characteristics , Reasons , Features , and ways of combating it)

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Publication Date
Tue Nov 01 2016
Journal Name
Journal Of Engineering
Hydraulic Characteristics and Discharge of Canal Sluice Gate: Practical Approach
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Simplifying formulas that are used for calculations and design are the aim of researchers. For present work, the approach to distinguish the flow under sluice gate was conducted in a laboratory. The extensive experimental program was done to collect fifty-four data points for both free and submerged flow conditions. The data included different discharges, gate openings, flow depths at upstream as well as the flow depths represent a tail water and at a contracted section for downstream. The collected data are analyzed according to a problematic that may encounter in the field, to present a more straightforward (but with acceptable accurate) practical features equations and charts. Based on the proposed formulas, five meth

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