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:

Fi

The importance of the Arabic language and its deep vocabulary in the live translation of the work of science and interior design can't be hidden from the whole world. The previous studies have dealt with the role of the linguistic vocabulary and Arabic calligraphy in interior spaces in terms of decoration and design. However, this research sheds light on the importance of linguistic vocabulary in the construction of design thought and how it has become the a basic motivation in the process of scientific and practical construction and not just aesthetic formations that took their place in the interior spaces, as linguistic vocabulary emerged recently and echoed within the specialization of interior design and formed a key motive to explor

Since its start spreed "Severe acute respiratory syndrome coronavirus 2" was discovered in Wuhan, China.that is chargeable COVID-19, a pandemic virus, has end up a widespread fitness hassle everywhere in the global Over 2.1 million people have been affected. We analyze serum concentration of CD4 marker and CD8 marker depend in COVID-19 sufferers, and to make clear a relationship between these variables and disorder Progression and severity For those purpose, (158) sufferers with COVID-19 (showed with the aid of using polymerase chain reaction) and (22) seemingly wholesome human beings have been protected withinside the present day examine and taken into consideration as a manipulate group. All examine population (sufferers and manipulate) h

WA Shukur, journal of the college of basic education, 2011 The aim of this research is designing and implementing proposed steganographic method. The proposed steganographic method don’t use a specific type of digital media as a cover but it can use all types of digital media such as audio, all types of images, video and all types of files as a cover with the same of security, accuracy and quality of original data, considering that the size of embedded data must be smaller than the size of a cover. The proposed steganographic method hides embedded data at digital media without any changing and affecting the quality of the cover data. This means, the difference rate between cover before hiding operation and stego is zero. The proposed steg

Diagnosing heart disease has become a very important topic for researchers specializing in artificial intelligence, because intelligence is involved in most diseases, especially after the Corona pandemic, which forced the world to turn to intelligence. Therefore, the basic idea in this research was to shed light on the diagnosis of heart diseases by relying on deep learning of a pre-trained model (Efficient b3) under the premise of using the electrical signals of the electrocardiogram and resample the signal in order to introduce it to the neural network with only trimming processing operations because it is an electrical signal whose parameters cannot be changed. The data set (China Physiological Signal Challenge -cspsc2018) was ad

The research aims to develop a proposed mechanism for financial reporting on sustainable investment that takes the specificity of these investments.

To achieve this goal, the researcher used (what if scenario) where the future financial statements were prepared for the year 2026, after completion of the sustainable project and operation, as the project requires four years to be completed.

The researcher relied on the results of the researchers collected from various modern sources relevant to the research topic and published on the internet, and the financial data and information obtained to assess the reality of the company's activity and its environmental, social, and economic i

Massive multiple-input multiple-output (m-MIMO) is considered as an essential technique to meet the high data rate requirements of future sixth generation (6G) wireless communications networks. The vast majority of m-MIMO research has assumed that the channels are uncorrelated. However, this assumption seems highly idealistic. Therefore, this study investigates the m-MIMO performance when the channels are correlated and the base station employs different antenna array topologies, namely the uniform linear array (ULA) and uniform rectangular array (URA). In addition, this study develops analyses of the mean square error (MSE) and the regularized zero-forcing (RZF) precoder under imperfect channel state information (CSI) and a realist

This study is concerned look at the role of satellite channels in the dissemination of
consumer culture that has become part of our everyday lives , which is a dangerous
phenomenon on society , so the study is aimed at introducing the concept of consumer culture
and the risks to individuals , which conducted a field study on a sample of students from the
University of Baghdad, as they represent an important category of the society they are a class
of young people to get to know the impact of satellite television on them through their various
programs and serials, films and ads may develop consumer culture they have , including in
respect of ideas and information , where the questionnaire was developed to ensure diffe