The study aims to measure the impact of reporting on value creation on the earnings quality of the economic unit by presenting and discussing the conceptual aspects of the value creation process through multi-capital and the importance of reporting it in Iraqi private banks in addition to presenting and analyzing the concept of profit quality and its measurement models. Therefore, the checklist prepared for this purpose was used based on previous studies related to the subject in order to determine the level of reporting of the research sample banks by analyzing the content of the annual reports of those banks as well as adopting the Tobin's Q scale to measure the value of the economic unit and then using some statistical models to

In this paper, we established a mathematical model of an SI1I2R epidemic disease with saturated incidence and general recovery functions of the first disease I1. Considering the basic reproduction number, we obtained conditions for both disease-free and co-existing cases. The equilibrium points local stability is verified by using the Routh-Hurwitz criterion, while for the global stability, we used a suitable Lyapunov function to analyze the endemic spread of the positive equilibrium point. Moreover, we carried out the local bifurcation around both equilibrium points (disease-free and co-existing), where we obtained that the disease-free equilibrium point undergoes a transcritical bifurcation. We conduct numerical simulations that suppo

In this research, A thin film of Rhodamine B dye and TiO2 Nanoparticles doped in PMMA Polymer has been prepared by a casting method. The sample was spectrum absorption by UV-Vis. The nonlinear optical properties were measured by Z- scan technique using Nd:YAG laser with (1064 nm) wavelength. The nonlinear refractive index (n2) and nonlinear absorption coefficient (β) were estimated for the thin film for different energies of the laser, n2 and β were decreased with increasing intensity of incident laser beam. Also, the type of β was two-photon absorption and n2 negative nonlinear reflective.

                           This research   included recent skills of transformed ieadership ,its five aspect and they are(transformed,speech of boos,chorus co-0perative work,behavior adjustment of values,common view point,understanding,and apologizing)Thescale is being made for these five aspects and it  done on sample of Baghdad university staff and the sample consist of(424)teacher of both genders.The study found out existence of  transformedskills of leadership    for  girls  .             &

The current research aims to identify: 1) the challenges facing blended education from the point of view of teachers of students with disabilities. 2) The challenges facing blended education from the point of view of teachers of students with disabilities according to the gender variable (males-females). 3) The challenges facing blended education from the point of view of teachers of students with disabilities, according to the academic qualifications of graduates

(institute-bachelors-masters). 4) The challenges facing blended education from the point of view of male and female teachers, according to the functional service period with students with disabilities (less than 8 years - from 9 to 15 years - 16 years and above). 5) the

In a resource-limited world, there is an urgent need to develop new economic models, from the traditional unsustainable industrial model of product consumption and disposal, to a new model based on the concepts of sustainability in its comprehensive sense, the so-called circular economy, using fewer resources in manufacturing processes and changing practices in product disposal to waste, by removing its use, recycling and manufacturing to start another manufacturing process. In an era of intense competition in domestic and global markets, the importance of the circular economy is highlighted in its ability to strengthen the competitiveness of enterprises in those markets, by reducing the cost and increasing the quality of the pro

In this paper, a mathematical model consisting of a prey-predator system incorporating infectious disease in the prey has been proposed and analyzed. It is assumed that the predator preys upon the nonrefugees prey only according to the modified Holling type-II functional response. There is a harvesting process from the predator. The existence and uniqueness of the solution in addition to their bounded are discussed. The stability analysis of the model around all possible equilibrium points is investigated. The persistence conditions of the system are established. Local bifurcation analysis in view of the Sotomayor theorem is carried out. Numerical simulation has been applied to investigate the global dynamics and specify the effect

Nowadays, Wheeled Mobile Robots (WMRs) have found many applications as industry, transportation, inspection, and other fields. Therefore, the trajectory tracking control of the nonholonomic wheeled mobile robots have an important problem. This work focus on the application of model-based on Fractional Order  PI^aD^b (FOPID) controller for trajectory tracking problem. The control algorithm based on the errors in postures of mobile robot which feed to FOPID controller to generate correction signals that transport to  torque for each driven wheel, and by means of dynamics model of mobile robot these torques used to compute the linear and angular speed to reach the desired pose. In this work a dynamics model of

Blockchain represents a new promising technology with a huge economic impact resulting from its uses in various fields such as digital currency and banking; malware represents a serious threat to users, and there are many differences in the effectiveness of antivirus software used to deal with the problem of malware. This chapter has developed a coefficient for measuring the effectiveness of antivirus software. This chapter evaluates the effectiveness of antivirus software by conducting tests on a group of protection programs using a folder containing an amount of data. These programs are applied to combat viruses contained in this folder. The study revealed that the effectiveness of antivirus software is as follows: AVG scored 0%,