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 aims of study were identify the Morphological description and histological structure of pancreas gland in the Saw-scaled viper snake, (Echis carinatus scochureki). The study was conducted on 6 snakes collected from the city of Nasiriya in Dhi Qar province, Doped snakes was dissected to isolate the pancreas gland, and the histological slides prepared after samples fixation by fixative solutions, the routine stains Haematoxylin– Eosin were used. Morphological Description study showed that the pancreas gland was compact in type with one lobe, white-pink in colure. The pancreas Located at the level of the Gall bladder associated with it’s caudal side, The spleen is adjacent to pancreas completely in the dorsal side .and duodenum l

  Let R be a commutative ring with unity. In this paper we introduce and study fuzzy distributive modules and fuzzy arithmetical rings as generalizations of (ordinary) distributive modules and arithmetical ring. We give some basic properties about these concepts.  

   The appliance of milligauss meter was designed by Qusay Ismail to measure the induce of electromagnetic field for home appliance which are put at a distance from milligauss meter (15-30-60)cm .The results showed some appliance has recorded higher than normal acceptable level of electromagnetic radiation emissions and produced radiation of (350650)milligauss as for the rest of appliances has recorded values which are ranged between (1200)milligauss ,laptop was recorde radiation generally lower than from desktop and computer moniter (CRT).The radiation ,intensity decrease with increasing distance.

This paper describes the geotechnical properties of Al-Ammarah soil of Ammarah city in Messan Governorate-southern parts of Iraq. Data and other information taken from numbers of geotechnical reports that performed under the supervision of Consulting Engineering Bureau of Baghdad University. This research is devoted to study the correlation between different physical properties such as (LL, PI, LI, W., C.) with different mechanical properties such as (qu, Ces C SPT). The correlation is verified using simple regression analysis. From the regression results it was found that there is direct correlation between different parameters. By using the correlation-with some information- preliminary investigation stages and studies of any structure

The steady state performance of the counter rotating floating ring Journal bearing is analyzed with isothermal finite bearing theory. The effect of different parameters affecting the performance of the bearing (namely speed ratio, clearance ratio and radii ratio), have been investigated. The load carrying capacity of the bearing increasing with decreasing the radii ratio (R₂/R₁) of the ring and clearance ratio (c₁/c₂), in the other hand, the coefficient of friction increases with increasing the clearance and radii ratios, while decreases with incre4asing the bearing to journal speed ratio (γ). It is shown during this work that different operating conditions are greatly enhanced the performance

     The study was designed to determine the infection rate of Toxoplasma gondii in the rabbits and histopathological changes of infected internal organs in mice. A total of 60 blood samples were collected from clinically healthy rabbits from different region of Baghdad city for the serological detection of T. gondii infection. Biological assay in mice was performed by intraperitoneal inoculation of 0.1 ml digested organs suspension, (lungs, heart, liver, spleen, kidney, muscles, and brain) during the period from October 2013 until July 2014. The results revealed histopathological changes in bioassay mice infected by T. gondii isolated from domestic rabbit, no histopathological changes in th

   In this research the effect of grain size and effect of La2O3 doping on densification  rate for the  initial and intermediate  stages of sintering were studied .The experimental results for α – cristobilite powder are modeled using ( L2-Regression ) technique in studying  the effect of grain size and La2O3 doping using  three particles size (6.12, 8.92, 13.6 ) µm, with undoped  initial powder and with La2O3 doping . The mathematical simulation showes that the densification rates increase as the initial particles sizes decrease and vice versa. This shows that the densification depends directly on the initial compact density which reflects the contacts area between the particles . How

     يهدف البحث إلى إيجاد التأثير الفيزيائي الحياتي للأشعة الكهرومغناطيسية على بعض معاملات الدم  مثل حجم الكريات المرصوصة والتعداد الكلي والتفريقي لخلايا الدم البيض وعلاقتها بتغير كثافة القدرة بوحدات مايكروواط/سم². حيث استُعمل أربع مجاميع من إناث الفئران البيض (5/ مجموعة). المجموعة الأولى عدت مجموعة  السيطرة، المجموعة الثانية عرضت لـ 100مايكروواط /سم²، المجموعة الثالثة عرضت لـ 150 ما

   In this research, an adaptive Canny algorithm using fast Otsu multithresholding method is presented, in which fast Otsu multithresholding method is used to calculate the optimum maximum and minimum hysteresis values and used as automatic thresholding for the fourth stage of the Canny algorithm.      The new adaptive Canny algorithm and the standard Canny algorithm (manual hysteresis value) was tested on standard image (Lena) and satellite image. The results approved the validity and accuracy of the new algorithm to find the images edges for personal and satellite images as pre-step for image segmentation.  
 

This research aims to learn about public relations programs and their role to enhance the morale of the State land Transport Company employees.The researcher relied on the survey method and use a questionnaire and scale tools to collect information from workers in the Department of Relations and Media and employees in all departments.
The research reached several conclusions, including:
1- Public relations seek to increase workers’ confidence in senior management and motivate them to improve their production, as well as their relentless endeavor to bring workers closer by following multiple and varied forms of communication with them.
2- The results of the study showed that there was a negative i

Purpose: to review in detail various aspects of odontogenic keratocyst, emphasizing recent nomenclature, clinical, histopathological, recurrence, and management of odontogenic keratocyst.

Methods: To achieve the objective of this review, a manual search was done in hard copy books of oral and maxillofacial pathology, and an electronic search was done in the google website, oral and maxillofacial pathology E-books, virtual database sites, such as PubMed, Research Gate, Academia, and Google scholar using the descriptors: odontogenic cyst, kerato odontogenic tumor, odontogenic keratocyst, and jaws cystic lesion. The eligibility criteria for selecting articles were: to be in the English language, stu

New azo-Schiff base compounds were prepared by different processes using (p-fluorophenyl)-1,3,4-thiadiazoles, and their role as corrosion inhibitors for carbon steel alloy in acidic media such as 0.1 M HCl at 298 K was investigated. Spectroscopic methods such as FT-IR and NMR were used to characterise the compounds, and potentiodynamic polarization curves were employed to evaluate their corrosion inhibition. p-Aminoacetophenone was react withed 2-(5-(4-fluorophenyl)-1,3,4-thiadiazol-2-yl) acetohydrazide (A1) to prepare N ′-(1-(4-aminophenyl) ethylidene)-2-(5-(4-fluorophenyl)-1,3,4-thiadiazol-2-yl) acetohydrazide (A2). Azo-Schiff bases (A3-A6) were synthesised by combining the prepared diazonium salts with different phenols. These compo

أصبحت الاستدامة في الدراسات والبحوث الحديثة العنصر الأهم و الجزء المركزي الذي يجب أن يؤخذ بالحسبان في
التصميم و التخطيط الحضري للمدن . في حين نجد قصورًا في التغطية المعرفية لأهمية المنظومة الاجتماعية للاستدامة في
البنية الحضرية وآليات تحقيقها في البنية الحضرية المعاصرة.
لذا يهدف البحث الى ( الكشف عن مقومات الاستدامة الاجتماعية في البنية الحضرية التقليدية، وإستقراء آليات تحقيقها في
البنية الحضرية ا

The new of compounds synthesized by sequence reactions starting from a reaction of 3-phenylenediamine or 4-phenylenediamine with chloroacetyl chloride to produce the compounds [I]a,b, then the compounds[I]a,b reacted with sodium azide to yield compounds[II]a,b that reacted 1,3-dipolarcycloaddition reaction with acrylic acid to give compounds [III]a,b these compounds reacted with methanol led to ester compounds[IV]a,b then reacted with hydrazine to give acid hydrazide [V]a,b . Finally compounds [V]a,b reacted with aromatic aldehydes to product shiff bases derivatives. The compounds characterized by mp. , IR, 1HNMR in addition to mass spectroscopy for some of them the liquid crystals properties were studied by using polarized optical microsco

The present work presents design and implementation of an automated two-axis solar tracking system using local materials with minimum cost, light weight and reliable structure. The tracking system consists of two parts, mechanical units (fixed and moving parts) and control units (four LDR sensors and Arduino UNO microcontroller to control two DC servomotors). The tracking system was fitted and assembled together with a parabolic trough solar concentrator (PTSC) system to move it according to information come from the sensors so as to keep the PTSC always perpendicular to sun rays. The experimental tests have been done on the PTSC system to investigate its thermal performance in two cases, with tracking system (case 1) and without trackin

In this paper, an Anti-Disturbance Compensator is suggested for the stabilization of a 6-DoF quadrotor Unmanned Aerial vehicle (UAV) system, namely, the Improved Active Disturbance Rejection Control (IADRC). The proposed Control Scheme rejects the disturbances subjected to this system and eliminates the effect of the uncertainties that the quadrotor system exhibits. The complete nonlinear mathematical model of the 6-DoF quadrotor UAV system has been used to design the four ADRCs units for the attitude and altitude stabilization. Stability analysis has been demonstrated for the Linear Extended State Observer (LESO) of each IADRC unit and the overall closed-loop system using Hurwitz stability criterion. A minimization to a

Breast cancer becomes a major threat to female health, many reports refer to a high incidence of breast cancer in Iraq; especially, in the last years. The micro RNA-370 molecules have not been reported in Iraqi cancer patients. Our objective in this study was to identify the expression of micro RNA-370 molecules in breast cancer patients as an early detection biomarker of breast tumors and detect its relation with clinicopathological characters of breast cancer patients. Fifty fresh tissue samples were collected from benign and malignant breast patients in addition to ten normal tissue samples collected as a control group, the age ranged was(19 - 77) years for patients. The miR-370 gene expression level was measured by the quantitative r

Calculations of sputtering yield for Lithium,Sodium and Krypton bombarded by the same own ions are achieved by using TRIM program.The relation of angular dependent of sputtering yield for each ion/target is studied. Also, the dependence of the sputtering yield of target on the energy of the same ion is discussed and plotted graphically. Many researchers applied polynomials function to fit the sputtering data from experimental and simulation programs, however, we suggest to use Ior function for fitting the angular distribution of the sputtering yield. A New data for fitting coefficients of the used ion/target are presented by applying used function for the dependence of the sputtering yield on the ion energy.

   The study aimed to find out the relationship between the dimensions of internal control systems and the availability of an effective governance framework in the Sudanese banks. The study used descriptive and analytical method for collecting and analyzing the study data using SPSS program. The questionnaire was used as an analysis tool. The target sample of Sudanese bank employees, the study found several results, including that the bank avoids methods that lead to the rational use of available resources, and identifies and separation of tasks among employees, in addition to rapid response to reports The study found several recommendations, including the need for a list of banks that are sufficiently flexible and comp

Geotechnical characterization of the sites has been investigated with the collection of borehole data from different sources. Using the data, grain size distribution curves have been developed to understand the particle size distribution of the alluvium present. These curves were further used for preliminary assessment of liquefiable areas. From geotechnical characterization, it has been observed that the soil profile in the two sites is dominated by sand and silty sand.Seed and Idriss (1971) approachhas been usedevaluatethe liquefaction potentialbydeterminationof the relation between the maximum ground acceleration (a max/g) valuesdue to an earthquake and the relative density of a sand deposit in the field. The results reveal that

Actinopolyspora iraqiensis IQ-H1 is a novel strain of actinobacteria isolated from extremely halophilic soil samples in Iraq. The whole-genome sequence of this strain is deposited in the National Center for Biotechnology Information (NCBI) GenBank under the accession number NZ_AICW01000000. In this study, the genome features and the molecular phylogenetic tree of Act. iraqiensis IQ-H1are analyzed. The RAST tool was used for genome annotation. The genomic features were elucidated using QUAST tool. The circular genome map, and the core and pan-genome map of Act. iraqiensis IQ-H1 was generated using CGView and the GView tools respectively. The JSpeciesWS server was used for the tetranucleotide signature analysis a

      It is useful to analyze any optical system theoretically before proceeding with its design in order to ensure the effectiveness of the design through computer simulations that are important and useful in designs for the ability to predict the performance of solar concentrator under any conditions.  For this design, non-sequential ray tracing mode wasused in the Zimax program with a light source that simulated solar radiation.  The purpose of the design of a compound parabolic concentrator (CPC) is to take advantage of the solar radiation that falls on it without the need for an efficiently tracked system within certain limits of the angle of solar radiation fall known as the acceptance angle.&nbsp

        Vitamin K is a fundamental enzymatic co-factor implicated in the carboxylation of several vitamin K dependent proteins involved in the pathogenesis of certain age – related diseases. Inflammation is realized as an important factor in such diseases. Vitamin K is recognized to play an anti-inflammatory behavior that is distinct of its action as an enzymatic co- factor by suppressing many signaling pathways mainly the nuclear factor κB (NF-κB) signal transduction pathway. As well as to play a role as an antioxidant versus the generation of reactive oxidative species (ROS). The purpose of this review is to focus on the protective function of vitamin K as an anti-inflammatory agent

Ceruloplasmin is considered the main copper transport protein which is proposed to have a role in cancer. Ceruloplasmin is an acute phase reactant and antioxidant enzyme, has been found to be increased in sera of patients with several types of cancers including breast cancer.

The aim of present study was to determine of ceruloplasmin oxidase activity, specific activity, iron concentration in sera of patients with breast cancer and comparing with healthy group, and the ability of using enzyme as a tumor marker for breast cancer.

This study was performed from November 2018 to January 2019, blood samples were collected from breast cancer patients in Nanakeli Hospital in Erbil city. Study was included (65) female patients wit

Background: intravenous regional anaesthesia (IVRA) is an effective method of producing anaesthesia of the extremities. Disadvantages are the rapid loss of anaesthesia after the deflation of the tourniquet and the rapid development of postoperative pain. It is important to search for agents with longer durations of action, better nerve fibre selectivity, lesser degrees of motor blockade and lower incidences of systemic toxicity.Objectives: This study was designed to evaluate and compare the clinical effects of intravenous regional anaesthesia, with lidocaine alone, or in a combination with ketamine and atracurium for better analgesia, and to examine the possible clinical advantages of using muscle relaxants (i.e., atracurium) with intrav

Al-Dalmaj marsh is one of the most important marshes in Iraq; it extends from Al-Qadisiyah Province in the west to Wasit Province in the east, south of the Tigris and Euphrates Rivers. In order to study the malacological diversity of this site, a survey of the marsh molluscs species was made during this study. About 177 specimens were collected, seven species of gastropods belonging to six families and two species of Bivalves belonging to one family were identified, remarks on the nomenclature, taxonomy and distribution of these species. According to this study Al-Dalmaj Marsh includes diverse molluscs species and the presented results will provide important information for future studies concerned with the molluscs or Invertebrates biod

Recent technological developments in the mass media a major paradigm shift in important segments of society, particularly among young people in particular social networking sites including (Facebook) .
it was able to link the sprawling parts of the world and paved the way for all the communities of convergence and exchange views, ideas and desires as provided by their ability to communicate through the use of video clips,pictures,share files, chat, communicate and direct interaction between the audience for this the means. Wondered problem Find the role that can be played using the university youth to the social networking site (Facebook ) to modify their attitudes or their interest in Iraqi society issues, With focused research objec