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

Abstract

Through social service tasks for the elderly, it natural for elder people to have some attitudes about the quality and nature of provided services, whether negative or positive. Accordingly, the current research is an attempt to investigate the attitudes of the elderly toward the social service provided to them in the nursery homes. The research sample included 60 elderly people chosen from the nursey home at Al-Karrada district and then a scale of attitudes was administered to them that had proved its reliability and validity. The study concluded with a set of recommendations and suggestions were.

(3) (PDF) Theoretical calculation of the electronic current at N3 contact with TiO2 solar cell devices. Available from: https://www.researchgate.net/publication/362780274_Theoretical_calculation_of_the_electronic_current_at_N3_contact_with_TiO2_solar_cell_devices [accessed May 01 2023].

Construction projects need methods and techniques to ensure the level of quality and commensurate with the level required and documented in the project contract. The quality of the project is affected by the quality of the inputs and accompanying procedures in the construction of the project.

Al-Rumaitha residential project found that the quality of the concrete for the ceilings in the research sample (the roof of the third floor of buildings A25 and A26) and (roof of the second floor of buildings A27, A28, A29, A30, A31, A32 and A33) and roof of buildings A15 and A16 A19)) is not the required quality level.

The idea of the research came after the need to improve the performance o

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In this study, a new class of polymeric nanocomposites was synthesized and characterized.  One mole of dimethyl adipate and two moles of thiosemicarbazide in ethanol first reacted to form the compound [C1]. Compound [C1] then reacted with sodium hydroxide to produce compounds [C2]. Hydrazine hydrate reacted with compound [C2] to generate compound [C3]. Compound [C4] was synthesized from compound [C3] and maleic anhydride. A polymer [C5] is formed by the reaction of the compound [C4] with ammonium persulfate as an initiator. This polymer was then combined with nano: ZnNPs, AgNPs, SiNPs, or IONPs using a hotplate stirrer for 3 hours to produce nanocomposites [C6-C9]. FTIR, 1H-NMR, and Field Emission Scanning Electron Microscope (FESEM) were

This research (communicative values of the visual suggestion in TV advertising) presents a precise description for the process of conveying the communicative message through employing the visual suggestion in TV advertisements. This research consists of four chapters. The first chapter includes the research problem which is summarized by the following question: what are the communicative values accomplished in Tv advertisement which produce visual suggestions that raise strangeness and tension in the advertisement?
The research importance lies in benefiting the researchers and scholars in the field of TV advertisement direction and the visual suggestion is one the main ways for building the advertisement. It also benefits the relevan

In this paper we have dealt with the word "  בַּיִת" in the Book of Joshua because it makes one of those that highly employed the  word    בַּיִת"  " in the Old Testament. The Book of Joshua comes  sixth   in the order of tanakh wich was written by Joshua son of  Noon in Palestine during the fifteenth century  B.C. and it covers a three-decade era extending from the death  of Moses til the death of Joshua son of Noon.

      The word " בַּיִת " in this paper refers to the place, where expressions are made by a noun modified by a noun . The modifier is"" בַּיִת , and the modified is another noun. Herein, we

Polycystic ovarian syndrome (PCOS) is increasingly recognized as a significant health concern among women of reproductive age, exerting its influence on the reproductive system and overall female physiology. Paraoxonase-1 (PON1) gene polymorphism, -108 C >T in the promoter region, have been identified as factors that influence both the stability of the enzyme and its active site. This, in turn, contributes to increase oxidative stress, a recognized risk factor associated with PCOS. This study aimed to investigate the connection between paraoxonase-1-108 C >T gen polymorphisms with PCOS in Iraqi women in a case-control study included 40 women with PCOS and 40 women with normal cycles and no symptoms of