ABSTRACT:

The study aimed to identify the impact of the role of voluntary accounting disclosure in enhancing confidence in the informational content of financial reports. Correlation - Spearman to measure the degree of correlation, as well as the method of simple linear regression analysis, and the study reached several results, including: The level of enhancing the information content in the annual financial reports of the Palestinian banks listed on the Palestine Exchange under study reached the overall average (total) (94.1%), and also Voluntary Accounting Disclosure in Enhancing Confidence in the Informational Content of the List of Change in Ownership Equity of Listed

The present search aims to develop a test for selective attention, cognitive load and thinking mistakes and measuring these concepts among Baghdad university students. To make a comparison between the selective attention, cognitive load, and the mistakes of thinking among students in term of gender. To identify the relationship among the selective attention, cognitive load and the mistakes of thinking of university students. To achieve these purposes, the searcher has developed a test for selective attention, cognitive load, and the mistakes of thinking. Then, these tools were applied to a sample of (200) university students were selected from (21) college. The researcher used t-test of one sample, t-test of two independent

Total dissolved solids are at the top of the parameters list of water quality that requires investigations for planning and management, especially for irrigation and drinking purposes. If the quality of water is sufficiently predictable, then appropriate management is possible. In the current study, Multiple Linear Regression (MLR) and Artificial Neural Network (ANN) models were used as indicators of water quality and for the prediction of Total Dissolved Solids (TDS) along the Tigris River, in Baghdad city. To build these models five water parameters were selected from the intakes of four water treatment plants on the Tigris River, for the period between 2013 and 2017. The selected water parameters were Total Dissolved Solids (TDS

As contemporary security requires the formulation of a comprehensive strategy based on multidimensional sub-strategies (economic, developmental, social, cybersecurity, military,and diplomatic dimensions to achieve so-called sustainable security and address the unconventional challenges that worsened with the turn of the twenty-first century and concerned with violent extremism, often leading to terrorism, Iraq, despite the reversal of the terrorist group ISIS in 2017, seems urgently needed to formulate effective strategies to counter violent extremism, Violent extremism has multiple internal and external reasons. These causes have increased due to local, regional, and international causes. Violent extremist factors began with the outbreak o

The security of message information has drawn more attention nowadays, so; cryptography has been used extensively. This research aims to generate secured cipher keys from retina information to increase the level of security. The proposed technique utilizes cryptography based on retina information. The main contribution is the original procedure used to generate three types of keys in one system from the retina vessel's end position and improve the technique of three systems, each with one key. The distances between the center of the diagonals of the retina image and the retina vessel's end (diagonal center-end (DCE)) represent the first key. The distances between the center of the radius of the retina and the retina vessel's end (ra

Objective the research is to identify Over the Commitment of a Rushed Bank in Baghdad has applied social responsibility in accordance with ISO 26000 by measuring and diagnosing the gap between the actual reality in the bank and the requirements of the standard.

Among the different passive techniques heat pipe heat exchanger (HPHE) seems to be the most effective one for energy saving in heating ventilation and air conditioning system (HVAC). The applications for nanofluids with high conductivity are favorable to increase the thermal performance in HPHE. Even though the nanofluid has the higher heat conduction coefficient that dispels more heat theoretically but the higher concentration will make clustering .Clustering is a problem that must be solved before nanofluids can be considered for long-term practical uses. Results showed that the maximum value of relative power is 0.13 mW at nanofluid compared with other concentrations due to the low density of nanofluid at this concentration. For highe