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:

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Abstract

The increasing of some traded Agricultural crops prices coincide with the increasing of crude oil prices in global market since the beginning of 21^st century which indicate the possibility of short run and long run causality relation between the imported economic variables. The study aims to analysis the causality effects between some of Agricultural crops prices imported by Iraq and the prices of crude oil and Iraq dinar exchange rate   in global markets for period (2004:1 -2016:4) theory for developing the adequate price and economic police for Iraqi economic sector. The results show the existence of short- run and long- run between the eco

Abstract: This paper presents the results of the structural and optical analysis of CdS thin films prepared by Spray of Pyrolysis (SP) technique. The deposited CdS films were characterized using spectrophotometer and the effect of Sulfide on the structural properties of the films was investigated through the analysis of X-ray diffraction pattern (XRD). The growth of crystal became stronger and more oriented as seen in the X-ray diffraction pattern. The studying of X-ray diffraction showed that; all the films have the hexagonal structure with lattice constants a=b=4.1358 and c=6.7156A°, the crystallite size of the CdS thin films increases and strain (ε) as well as the dislocation density (δ) decreases. Also, the optical properties of the

Thermal management has grown more and more problematic as electronic components continue to get faster and smaller. One of the passive two-phase cooling systems are Oscillating heat pipe (OHP) that have the capacity to transmit a significant quantity of thermal energy across long distances. Oscillating heat pipe is a device that has the potential to satisfy this developing requirement. An investigation into the effects of orientation, filling ratio, and heat load on the initiation and characteristics of oscillatory motion, combining numerical simulations with experimental validation. A copper tube with a 2 mm inner diameter and a 2 mm wall thickness is used to fabricate the OHP. The condenser, evaporator, and adiabatic sections are

Background: The aim of this study was to determine phototoxic effect of visible blue light on anaerobic periodontal pathogens namely Aggregatibacter actinomycetemcomitans and Porphyromonas gingivalis. Materials and methods: Strains of Aggregatibacter actinomycetemcomitans and Porphyromonas gingivalis were isolated from pockets of systemically healthy patients aged between 35-55 years old with pocket depths of 5-6 mm, the bacteria cultured on special blood Agar plates solid media, then subjected to visible blue light emitted from commercially available light cure devise (LED curing light); that emits blue light (400-500nm) of 1000mw energy at different periods of time exposures, then the CFU of each plate was measured by direct colony count

Accelerates operating managements in the facilities contemporary business environment toward redefining processes and strategies that you need to perform tasks of guaranteeing them continue in an environment performance dominated by economic globalization and the circumstances of uncertainty attempt the creation of a new structure through multiple pages seek to improve profitability and sustainable growth in performance in a climatefocuses on the development of institutional processes, reduce costs and achieve customer satisfaction to meet their demands and expectations are constantly changing. The research was presented structural matrix performance combines methodology Alsigma in order to improve customer satisfaction significantly bet

The Iraqi and Iranian pottery has a significant role in the contemporary world pottery space, despite the fact that influences created those formulation, thus the researcher supposes that there is a relation between the potter and his environment within Iraq's environment and Iran's environment, which are similar at times and different at other times. The researcher, hence, found himself in front of a number of questions:
1- How much was the Iraqi potter inspired by the environment compared to the Iranian potter?
2- Has the Iraqi and Iranian pottery been really inspired by the environment items or there were modified metaphors?
The current research aims at (identifying the influential environmental characteristics in the Iraq

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