This  world is moving towards knowledge economy which basically depends on knowledge and information. So, the economic units need to develop its financial reporting system which helps to provide useful information in timeliness for investors in accordance with the requirements of  the knowledge economy and meets the needs of those investors. This  research aims to revealing the reflects of knowledge economy on the approaches of financial reporting and suggesting a financial reporting model in the environment of knowledge economy,  depending on combining the value approach with the events approach using database and communication technology and providing useful accounting information for all users regardless of

The researchers go to the classification of the book (mortality of objects) of Ibn Khalkan in the books of biographies, translations and history and consider it an important dictionary in translations and this is not disputed, but none of them did not reveal clearly about the literary phenomenon in which it is clearly related and the size of this phenomenon, it has come in the side This research sought to investigate this critical encyclopedia, which occupied a large area of ​​the historical framework of the book as we rarely found a figure in which did not turn - in extrapolation of translations - in the orbit of poetry as well as the great celebration of poetic speech during Translation has reached a number Perhaps the most promine

Thoudy sustainable development attention of researchers and scholars at various orientations intellectual economies were or Ssayasn, or others as gaining the process of paramount importance in the light of major developments and unprecedented in the modern world at the levels of all and which turned the world sprawling into something like a global village is small, being aimed at elimination of backwardness and development branches of the national economy and raise the level of economic performance, and what was the province of Kurdistan-Iraq from areas with privacy clear and meets the elements of economic development has seen the movement of economic development and social with special features de facto geographical, political a

     This study aims to evaluate the performance of emergency departments according to international standards through studying the performance in some of Iraqi public hospitals, where the evaluation performance is considered one of the important topics that take a great deal of officials' attention, especially decision makers in health organizations.

      The researcher has derived the research idea from the importance of work in emergency department in hospitals and to what it provides of medical services and quick and immediate nursing care that help in patients' lifesaving, and it is the mirror that reflects the real image for the hospital

Motives: Baghdad is the capital city and an important political, administrative, social, cultural and economic centre of Iraq. Baghdad’s growth and development has been significantly influenced by efforts to accommodate various needs of its steadily growing population. Uncontrolled population and urban growth have exerted negative effects in numerous dimensions, including environmental sustainability because urban expansion occurred in green spaces within the city and the surrounding areas.Aim: The aim of this study was to examine the planning solutions in Baghdad’s green areas in the past and at present, and to identify the key changes in the city’s green areas, including changes in the ratio of green urban spaces to the tota

In the last decades, using mineral admixture in concrete became very necessary to improve concrete properties and reduce CO₂ emissions associated with the cement production process. Subsequently, more sustainable concrete can be obtained.  Ternary blended cement containing two different types of mineral admixture can achieve ambitious steps in this trend. In this research, the synergic effects of mineral admixtures in ternary blended cement and its effects on concrete fresh properties, strength, durability, and efficiency factors of mineral admixture in ternary blended cement, were reviewed. The main conclusion reached after reviewing many literature pieces is that the concrete with ternary blended cement

Human relationships are shaped and affected by the place they live in. This article analyzes Lynn Nottage’s Sweat from the perspective of spatial theory, particularly using the theories of Yi-Fu Tuan and Doreen Massey, to explore the complex connection between place and human relationships. The article examines how Nottage presents the reciprocal effect between people and their setting. By examining the city, the factory, and the local community around it, the study shows how place serves as a dynamic force that shapes the characters’ identities and relationships rather than just serving as a background. While Massey’s concept of place as a product of social relations offers a framework to explore the tensions and solidarity that aris

The problem of the paper focused on the role of the learning organization in the crisis management strategy, and the extent of the actual interest in both the learning organization and the crisis management and aimed at diagnosing and analyzing that and surrounding questions. The Statistical Package for the Social Sciences (SPSS) program was used to calculate the results and the correlation coefficient between the two main variables. The methodology was descriptive and analytical. The case study was followed by a questionnaire that was distributed to a sample of 31 teachers. The paper adopted a seven-dimensional model of systemic thinking that encourages questioning, empowerment, provision of advanced technologies, and strategic lea

    A revised checklist of the robber fly genera (Diptera, Asilidae) was given during this study in Iraq. The investigation showed (21) genera belonging to seven subfamilies, two genera new recorded to entomofauna of Iraq (Promachus Loew, 1848 and Genus: Dysmacus Loew, 1860). Eight genera showed in this investigation and eleven genera were recorded previously to Iraq.