This study examines the impact of Digital Transformation (DT) on the Financial Reporting Quality (FRQ), taking into account the moderating role of the Trust Services Framework (TSF), in the context of rapid developments in the digital business environment and the resulting challenges and opportunities for accounting and financial systems. To achieve the study objectives, a descriptive–analytical approach was adopted, and a questionnaire was used as the primary data collection instrument. The study sample comprised 87 professionals working in accounting and financial functions. DT was measured through four dimensions: cloud computing, automation, data analytics, and systems integration. FRQ was assessed using the dimensions of accuracy and

DC glow discharges were generated between a thin cylindrical anode and a flat cathode, streamers are thought to propagate by photo-ionization; the parameters of photo-ionization depend on the He: CO ratio. Therefore we study streamers in He ( 90%, 80% and 70% ) with (10%, 20% and 30%) CO respectively. The streamer diameter is essentially the change by increase for similar voltage and pressure in all He-CO mixtures.

The research includes the synthesis and identification of the mixed ligands complexes of M+2ions in general composition[M(Asn)2(SMX)] Where L- Aspargine (C4H8N2O3)symbolized (AsnH) as a primary ligand and Sulfamethoxazole(C10H11N3O3S) symbolized (SMX) as a secondary ligand. The ligands and the metal chlorides were brought in to reaction at room temperature in(v/v) ethanol /water as solvent containing NaOH. The reaction required the following [(metal: 2(Na+Asn-): (SMX)] molar ratios with M(II) ions, Where: M(II)=Mn(II), Co(II), Ni(II), Cu(II), Zn(II), Cd(II) and Hg(II). The UV–Vis and magnetic moment data revealed an octahedral geometry around M(II), The conductivity data show a non-electrolytic nature of the complexes. The antimicrobial a

synthesis and characterization of New Bidentate schiff base Ligand Type(NO)Donor Atoms Derived from isatin and 3-Amino benzoic acid and Its complexes with Co(||),Cu(||),Cd(||)and Hg(||)Ions

This research sheds light on the morphological construction of kitchen terms in Hebrew language, especially methods of derivation, by offering an extensive review of the most important methods of morphological derivation. The field of kitchen terms is a fertile and rich field, where we see daily production of new kitchen tools which require suitable names with specific meanings. Morphologically, the research interested in methods of morphological derivation. So as to know and identify the common and effective methods to derive the kitchen terms in Hebrew language, in addition to put a special glossary of these terms. The research found that most of the kitchen terms were derived according to the methods of derivation prevailing in Hebrew la

Purpose: The aim of this study was to gain insight into causes of time delays and cost overruns in a selection of thirty case projects in Iraq. Delay factors have been studied in many countries/contexts, but not much data exists from countries under the conditions characterizing Iraq during the last 10-15 years.Design/methodology/approach: A case study approach was adopted, with thirty construction projects selected from the Baghdad region, of different types and sizes. For the case of the study, the participants in the projects provided data about the projects through the data collection tool distributed through the questionnaire directed to them. Statistical data analysis was used to build statistical relationships between time and cost d

Objective: A descriptive design, using the methodological approach, is carried throughout the present
study from April 1st 2012 to May 20th 2013 to construct the school physical environment standardized
features tool.
Methodology: An instrument of (141) item is constructed for the purpose of the study. A purposive
sample of (44) school; (22) public and (22) private ones is selected. Content Validity of the instrument is
determined through the use of panel of (11) expert who are specialists in Community Health Nursing and
Community Medicine. Internal consistency reliability, using the split-half technique, is employed through
the computation of Cronbach alpha correlation coefficient of (0.93) for internal scale. Data

The government of Iraq states that despite the massive amounts invested in the power generating sector, the country has been plagued by power outages for more than three decades; One of the most common sources of the problem and significant impact on the waste of public funds in contractual processes. The Ministry of Planning issued the sectorial
specialized standard bidding documents (SSBD) of Design, Supply, and Installation of the Electromechanical Works (DSIoEW), which is primarily designed to support the Ministry of Electricity (MoE) by developing economic projects to improve the contractual process that led to raisings Iraqi electricity generation field. The research evaluates the impact of
applying the SSBD-DSIoEW for