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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Terrorism is an old phenomenon, but awareness of its seriousness talk of where to stretch the impact of the terrorist crime and the magnitude of the results as well as the community's awareness of the newly therefore appeared studies and special laws to deal with this phenomenon, especially that this phenomenon has increased the time being to enter an organization where the scientific methods and modern techniques that cause destruction and horror of mass.That the term terrorism in the modern era did not materialize and actually only in 1793 and that was when he declared Robespierre (Robespierre) the beginning of the reign of terror or Alrhb (Reign of terror) which lasted in France from March 10 1973_27 July 1794 where it was the execution

The research seeks to clarify the problems related to the aspects of the financial and accounting process resulting from entering into contractual arrangements with a period of more than 20 years, among which is the research problem represented by the lack of clarity of the foundations and procedures for the recognition of oil costs and additional costs borne by foreign invested companies, which led to a weakening of their credibility and reflection. Negatively "on the measurement and accounting disclosure of financial reports prepared by oil companies, and the research aims to lay down sound procedures for measuring and classifying oil costs and additional costs paid to foreign companies, and recognizing and recording them in th

   This research is entitled "International criminal Responsibility for terrorist crimes". Individuals bear the international criminal responsibility for supporting terrorist crimes, whatever their status, whether they are ordinary persons, heads of state or state officials. They could be prosecuting through national or international courts. Although terrorist crimes are not mentioned in the Statute of the International Criminal Court, terrorist groups may be prosecuting before the International Criminal Court when they commit international crimes within the jurisdiction under the Statute of this court, i.e., genocide, crimes against humanity or war crimes. Leaders and officials of States that support terr

This research aims to deal with contemporary knowledge  methodology to correlate between operations strategy and technological change or modernization in productive paths for industrial organizations depend on practical indicators for competitive  priorities that is objectives of operations performance.

The research is based on main hypothesis, concentrates on determination of technological change which is decided by the level of technology deterioration in current operations path compared with the competitors leaders-technology leaders.

We apply these concepts on hypothetical case to two similar companies in their production nature and te

This research discussed the role of the UAE high courts in interpreting the legal texts governing the objective civil protection for the injured due to medical errors. It utilized many issued judgments and concluded the importance of these rulings in interpreting the legal texts provided in the relevant legislation. Also, it emphasized the impact of these provisions on the legislative amendments recently made by the UAE legislator, namely the Medical Liability Law No. 4 of 2016 and its Executive Regulation No. 40 of 2019. Although the UAE law does not follow the case law system, this study proved the commitment of the lower courts to the judicial principles issued by these higher courts. The first part highlighted the concept of medical

The study was conducted to estimate the economic losses caused by insect mole cricket Gryllotalpa gryllotalpa on some agricultural crops and Potato tubers in collage of Agriculture- Abu Ghraib season 2012-2013. Study showed Mole cricket caused percentage of infestation in spring potato tubers variety Luciana reached to 11.61% and the percentage of loss in weight of tubers reached 18.88%. The study showed that addition of animal manure (organic fertilizer) to the soil when planting potatoes in the autumn increased the incidence of infestation and the number of tunnels caused by mole cricket which led to from increased economic losses. When matured potato tubers were left for a longer period in the soil percentage of infestation by mole cr

This study includes the new methods especially those related to clinical trials non-therapeutic clinical trials and new risks that may be exposed to. The Corna pandemic has raised many repercussions on all levels and fields, and raised many questions, especially in the legal field. Where many responsibilities arise because of the way to deal with this pandemic, exploit it, or neglect some of the obligations imposed to confront this pandemic. Therefore, the legislator had to intervene to organize practice of such clinical trials in order to ensure stability and reassurance, whether to the doctor, researcher or people who subject to such clinical trial in accordance with the Ministerial Resolution No. (730) of (2018). Therefore, such trial

In contest of the serious crimes committed by the gangs of the terrorist, it was necessary to shed light on how to prevent their impunity. Therefore, this research came to examine the composition of these gangs, their nature and source of funding, and then the nature of the crimes committed by them, and if their crimes fall in the International criminal law or only within the framework of the Iraqi criminal law, after that we were able to find out the nature of those crimes and thus the best mechanisms that represent the just punishment that these gangs deserve as a punishment for the crimes they committed against the unarmed civilians.

                     The research entitled "the attitudes of Iraqi People towards the Logic Propaganda for Terrorist Organization such as Daash Regulation, as-Qaida, and Jabhat al-Nasra". It is a field study on the professors and the students of the College of Mass Media at Baghdad University in 2014.

                      After the global war on terrorism declared on September 11, 2011, the researcher finds it is important to study such subject as it threats the unity and sovereignty of Iraq especially after th