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

Context has a significant impact on the interpretation of Qur'anic and literary texts, especially in ancient Arabic poetry since that language is no longer considered as a contemporary understandable language. Hence this research is entitled: (the impact of context on the morphological semantics in the Diwan of Abi Al-Aswad Al-Dau’ali) and the morphological meanings indicated by the morphological formula which lack the combination of other contextual clues. The researcher depended on the analytical approach to show the impact of pairing occurring between the contextual elements on determining the morphological meaning.
The most important findings reached at:
1- Context has a great impact in dispelling the possibilities arising fr

Quality control charts are limited to controlling one characteristic of a production process, and it needs a large amount of data to determine control limits to control the process. Another limitation of the traditional control chart is that it doesn’t deal with the vague data environment. The fuzzy control charts work with the uncertainty that exists in the data. Also, the fuzzy control charts investigate the random variations found between the samples. In modern industries, productivity is often of different designs and a small volume that depends on the market need for demand (short-run production) implemented in the same type of machines to the production units. In such cases, it is difficult to determine the contr

The research Reviews the sides of highlight importance of the Nano-Accounting which doing the accounting performance functions fully computerized without the intervention of an accountant, to solve the problem of not keeping up the  rationalization of recording and accounting systems, with the rationalization of production which fully computerized.(be invisible and hidden accounting), resulting by linking or interaction of the accounting, additive production system represented three-dimensional printers, open source and recycling. That which result the rationalizing the facilities of production, organization and self-control which derived nanotechnology idea, which aims to minimize materials and change it properties, then view the a

Abstract

The current research aims to identify the effect of using a model of generative learning in the achievement of first-middle students of chemical concepts in science. The researcher adopted the null hypothesis, which is there is no statistically significant difference at the level (0.05) between the mean scores of the experimental group who study using the generative learning model and the average scores of the control group who study using the traditional method in the chemical concepts achievement test. The research consisted of (200) students of the first intermediate at Al-Farqadin Intermediate School for Boys affiliated with the Directorate of General Education in Baghdad Governorate / Al-Karkh 3 wit

Entropy define as uncertainty measure has been transfared by using the cumulative distribution function and reliability function for the Burr type – xii. In the case of data which suffer from volatility to build a model the probability distribution on every failure of a sample after achieving limitations function, probabilistic distribution. Has been derived formula probability distribution of the new transfer application entropy on the probability distribution of continuous Burr Type-XII and tested a new function and found that it achieved the conditions function probability, been derived mean and function probabilistic aggregate in order to be approved in the generation of data for the purpose of implementation of simulation

United nation determined many basic climatic effects which affect the crust of Earth.
And the most important one is the climatic change and its effect on environmental, economic,
social, and political effects. So, the amount of rain which is considered as one of climatic
changes in Iraq should be studied.So, this research explains the factors which affect rain, its
overall average, the variation in the amounts of rain, the amount of yearly rain and variation
in both yearly and monthly rains by using standard variation and yearly fluctuation.As a
result, it is concluded that the number of rainy days doesn't mean an increase in rains amount.
And there's variation in rains amount in all study areas which is contrastive

Implementation of Warm Mix Asphalt concrete (WMA) is getting global acceptance due to the restrictions for protecting the environment and the requirements to reduce fuel consumption. In this investigation, two WMA mixtures have been prepared in the laboratory using medium curing cutback (MC-30) and Cationic emulsion asphalt. Hot Mix Asphalt (HMA) was also prepared for comparison. The cylinder specimens (63.5mm) in height and (101.6mm) in diameter were constructed from the mixtures and subjected to indirect tensile strength test to determine the Tensile Strength Ratio (TSR). The cylinder specimens of (101.6mm) in height and (101.6mm) in diameter were also constructed from those mixtures and subjected to static compressive

Sustainable pavements are pavements that meet the requirements of present generation without influencing the capability of the future generation to meet their needs. One of the problems of the warm mix asphalt is that it has low resistance to moisture damage; therefore, the aim of this research paper is to study the possibility of producing more durable warm mixes against the moisture damage with the use of recycled concrete aggregate (RCA) which has not been studied before. Six replacement rates (0, 20, 40, 60, 80, and 100%) for the coarse version aggregate (VA) with RCA were studied. The Marshall mix design method was used to determine the optimum asphalt cement content for each replacement rate. Thereafter, specimens with the opt

Sustainable pavements are pavements that meet the requirements of present generation without influencing the capability of the future generation to meet their needs. One of the problems of the warm mix asphalt is that it has low resistance to moisture damage; therefore, the aim of this research paper is to study the possibility of producing more durable warm mixes against the moisture damage with the use of recycled concrete aggregate (RCA) which has not been studied before. Six replacement rates (0, 20, 40, 60, 80, and 100%) for the coarse version aggregate (VA) with RCA were studied. The Marshall mix design method was used to determine the optimum asphalt cement content for each replacement rate. Thereafter, specimens with the opt