Preferred Language
Articles
/
jeasiq-1828
Measurement Integration of business model disclosure with qualitative characteristics of accounting information (Relevant and Raithful Representation)
...Show More Authors

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:

First: The indicators contained in the disclosure of the business model according to IASB 2010 explain the business model of the research sample banks. Results of operations, prospects, and critical performance measures).

Second: the results show the possibility of formulating an integral relationship between the disclosure of the business model and the qualitative characteristics of basic accounting information since the addition of the disclosure of the business model to the relevance property has enhanced this characteristic and increased the Sig. value of the model, while the disclosure of the business model does not appear to have a significant impact on the property of faithful representation.

The research has drawn a set of recommendations, the most important of which are:

First: all companies are required to disclose the business model in accordance with the IASB 2010 framework.

Second: the conceptual framework for financial reporting should be developed especially with regard to the qualitative characteristics of accounting information, commensurate with the importance of disclosure of the business model, and how this is reflected in strengthening financial reporting, and thus meet the requirements of international financial reporting standards.

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Sun Jun 01 2008
Journal Name
Journal Of The College Of Languages (jcl)
The Characteristics of English Linking Adverbials
...Show More Authors

Linking adverbials are used to organize and bridge together extended stretches of discourse to make the text coherent. They are explicit indicators of the communicative function of the sentence and writers use them to let their readers follow what has already been said and to help them anticipate what is about to follow.
Linking adverbials include those relations of addition, enumeration, summation, apposition and so on. Through the use of these adverbials, the writer is able to organize and develop his ideas and help the reader follow him from one sentence to another. Thus, a linking adverbial is a semantic relation used to show the way in which what is to follow is systematically connected to what has gone before. So, they have anap

... Show More
View Publication Preview PDF
Publication Date
Sat Apr 27 2019
Journal Name
Civil Engineering Journal
Characteristics of Traffic Accidents in Baghdad
...Show More Authors

Road traffic accidents (RTAs) are events that suddenly, inadvertently and unexpectedly occur under unforeseen circumstances that involve at least one moving vehicle and result in one or more road users being killed or injured. Unfortunately, Iraqi governorates suffer from higher rates of traffic accident casualties compared with the rates of casualties from terrorist attacks; this situation reveals a serious and growing problem. Road traffic accidents are not easy to eradicate. However, their prevalence can be reduced to the barest minimum via periodic assessments of traffic accident characteristics and the most important aspects for road authorities to consider when designing and evaluating the performance of a road to improve traf

... Show More
View Publication Preview PDF
Crossref (9)
Crossref
Publication Date
Tue Oct 02 2018
Journal Name
Iraqi Journal Of Physics
Measurement of indoor radon levels and assessment of radiological hazards at Al-Tuwaitha nuclear site and the surrounding area
...Show More Authors

In the present study the radon concentration was measured in indoor places by the RAD7 (radon detector) was in some locations at Al-Tuwaitha nuclear site and some surrounding areas for the duration from 13/10/2016 to 2/1/2017 and the measurement of the indoor radon concentration ranged from (4.96±4.4 to 102±25) Bq/m3. The high value of radon has been found at decommissioning directorate /emergency room, which is lower than the action value recommended by the Environmental Protection Agency (EPA) which is (148 Bq/m3) while the lowest value has been founded in central laboratories directorate \ models room. These values were used to calculate the annual effective dose and the health risks for cells bronchial which caused by the inhalatio

... Show More
View Publication Preview PDF
Crossref
Publication Date
Thu Dec 01 2022
Journal Name
Baghdad Science Journal
Comparison between RSA and CAST-128 with Adaptive Key for Video Frames Encryption with Highest Average Entropy
...Show More Authors

Encryption of data is translating data to another shape or symbol which enables people only with an access to the secret key or a password that can read it. The data which are encrypted are generally referred to as cipher text, while data which are unencrypted are known plain text. Entropy can be used as a measure which gives the number of bits that are needed for coding the data of an image. As the values of pixel within an image are dispensed through further gray-levels, the entropy increases. The aim of this research is to compare between CAST-128 with proposed adaptive key and RSA encryption methods for video frames to determine the more accurate method with highest entropy. The first method is achieved by applying the "CAST-128" and

... Show More
View Publication Preview PDF
Scopus (9)
Crossref (2)
Scopus Clarivate Crossref
Publication Date
Sun Nov 01 2020
Journal Name
Journal Of Physics: Conference Series
Reinforce organizational communication using Information Technology
...Show More Authors
Abstract<p>The purpose of this research is to enhance the role of organizational communication in organizations using IT technologies. The results showed that there is a strong relationship with information technology technologies in enhancing the role of organizational communication, which in turn helps to improve the performance of organizations in general</p>
View Publication
Scopus (1)
Scopus Crossref
Publication Date
Sun Sep 01 2013
Journal Name
Journal Of Economics And Administrative Sciences
Characteristics and pattern of organizational structure for general inspectors offices :Testing Research
...Show More Authors


    
Concentrated research topic in addressing variable vital to the work of offices of inspectors general, construction and scale effectiveness and efficiency is the organizational structure, which are important as is obvious to any researcher in the management and organization and this variable would affect the exercise task supervision and inspection of financial and administrative corruption and combat efficiently, Thus this effect will be placed in the fold ability to achieve goals. That the creation of the organizational structure and requirements to achieve harmony between its properties is creating step towards success. This research aims to analyze the characteristics and style o

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sat Dec 31 2022
Journal Name
Journal Of Economics And Administrative Sciences
Improving Customer Value Through the Integral of Techniques Quality Function Deployment and Value Engineering
...Show More Authors

Health service institutions suffer from challenges resulting from the great changes that our world is witnessing today.  This has affected the value that these institutions add to the patient.

This research aims to identify the effect of integrating each of the techniques of QFD and value engineering for the health services provided to the patient to improve the value for him and thus obtain his satisfaction, which is reflected in the reputation of the surveyed hospitals. To achieve this, the descriptive analytical method was used, and a questionnaire was designed to collect the necessary data, which represents a measure of this research. The questionnaire was distri

... Show More
View Publication Preview PDF
Publication Date
Tue Oct 23 2018
Journal Name
Journal Of Economics And Administrative Sciences
The integration between target cost to value engineering green achieve competitive advantage
...Show More Authors

Recently, there has been a major trend towards environmental issues and concern for the green product because traditional products cause serious environmental impacts such as reduced resources, global warming, energy consumption, emissions and other environmental damage. Under these developments, economic units are looking for cost-effective technologies that reduce the cost of a green product that has four main dimensions: reducing energy, reducing resource consumption, preventing pollution, and using renewable energy while not compromising quality and satisfying customers in order to enhance competitive advantage.

This research will address one of the most important cost-effective green technologies, Gr

... Show More
View Publication Preview PDF
Crossref (2)
Crossref
Publication Date
Thu Feb 01 2024
Journal Name
Baghdad Science Journal
A New Green Approach of CFIA Technique for Direct Assay with a High Throughput of Sulfamethoxazole Drugs Using Condensation Reaction with NQS Agent
...Show More Authors

A new design of manifold flow injection (FI) coupling with a merging zone technique was studied for sulfamethoxazole determination spectrophotometrically. The semiautomated FI method has many advantages such as being fast, simple, highly accurate, economical with high throughput . The suggested method based on the production of the orange- colored compound of SMZ with (NQS)1,2-Naphthoquinone-4-Sulphonic acid Sodium salt in alkaline media NaOH at λmax 496nm.The linearity range of sulfamethoxazole was  3-100  μg. mL-1, with (LOD) was 0.593 μg. mL-1 and the RSD% is about 1.25 and the recovery is 100.73%. All various physical and chemical parameters that have an effect on the stability and development of

... Show More
View Publication Preview PDF
Scopus (8)
Crossref (3)
Scopus Crossref
Publication Date
Tue Dec 29 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Personal tax exemptions "a comparative study with some Arab and European system legislations
...Show More Authors

This research aims primarily to highlight personal tax exemptions A comparative study with some Arab and European regulations. And by conducting both theoretical comparative analyses. Most important findings of the study is the need to grant personal and family exemptions that differ according to the civil status of the taxpayer (single or married). In other words, the exemption increases as the number of family members depend on its social sense. Also taking into account some incomes that require a certain effort and looking at the tax rates, it is unreasonable for wages to be subject to the same rates applied to commercial profits.      

View Publication Preview PDF