The purpose of the research is to present a proposed accounting system model for converting and aggregating accounting information within the framework of the differentiated accounting systems, and the research methodology consists of: The research problem is the existence of differentiated and dispersed accounting systems that operate within governmental economic units and at the same time seek to achieve a unified vision and goals for the organization, and the central research hypothesis is the possibility of conducting the process of conversion accounting information from the government accounting system to the unified accounting system, and then aggregate those systems. The research was conducted at the College of Administrat

In the last two decades, arid and semi-arid regions of China suffered rapid changes in the Land Use/Cover Change (LUCC) due to increasing demand on food, resulting from growing population. In the process of this study, we established the land use/cover classification in addition to remote sensing characteristics. This was done by analysis of the dynamics of (LUCC) in Zhengzhou area for the period 1988-2006. Interpretation of a laminar extraction technique was implied in the identification of typical attributes of land use/cover types. A prominent result of the study indicates a gradual development in urbanization giving a gradual reduction in crop field area, due to the progressive economy in Zhengzhou. The results also reflect degradati

The sustainable development according to the United Nation, listed firms throughout globally now routinely provide sustainability data. However, there is not enough information on Sustainability Performance Quality (SPQ) in the majority of emerging economies, including Malaysia. This study looks at how the SPQ of the top 100 Malaysian-listed businesses is affected by factors as connected with corporate governance (e.g., board meeting, board size, and board ethnic diversity). Utilizing 500 firm-year data, a longitudinal sample of 500 nonfinancial firms on the Bursa Malaysia for 2015-2019 is employed in this study. The findings from the analysis using the panel regression demonstrated that: ethnic diversity and board siz

A laboratory experiment has been carried out in the College of Science-University of Salahaddin to study the effect of different levels (0,5,10 and 15%) and sizes(250 and 1000µm) of walnut seeds residues and (160mg.kg^-1) phosphorus fertilization on the concentration of phosphorus availability and alkaline phosphatase activity in calcareous soil during 15 and 30 days period of incubation, the experimental design in factorial complet randomize design (C.R.D) with three replications. The results indicated that the application of different levels of walnut seed residues decreases the concentration of phosphorus availability and alkaline phosphatase activity, however the results revealed that combination between levels and sizes o

The Iraqi marshes are considered the most extensive wetland ecosystem in the Middle East and are located in the middle and lower basin of the Tigris and Euphrates Rivers which create a wetlands network and comprise some shallow freshwater lakes that seasonally swamped floodplains. Al-Hawizeh marsh is a major marsh located east of Tigris River south of Iraq. This study aims to assess water quality through water quality index (WQI) and predict Total Dissolved Solids (TDS) concentrations in Al-Hawizeh marsh based on artificial neural network (ANN). Results showed that the WQI was more than 300 for years 2013 and 2014 (Water is unsuitable for drinking) and decreased within the range 200-300 in years 2015 and 2016 (Very poor water). The develope

The Iraqi marshes are considered the most extensive wetland ecosystem in the Middle East and are located in the middle and lower basin of the Tigris and Euphrates Rivers which create a wetlands network and comprise some shallow freshwater lakes that seasonally swamped floodplains. Al-Hawizeh marsh is a major marsh located east of Tigris River south of Iraq. This study aims to assess water quality through water quality index (WQI) and predict Total Dissolved Solids (TDS) concentrations in Al-Hawizeh marsh based on artificial neural network (ANN). Results showed that the WQI was more than 300 for years 2013 and 2014 (Water is unsuitable for drinking) and decreased within the range 200-300 in years 2015 and 2016 (Very poor water). The

Based on the results of standard penetration tests (SPTs) conducted in Al-Basrah governorate, this research aims to present thematic maps and equations for estimating the bearing capacity of driven piles having several lengths. The work includes drilling 135 boreholes to a depth of 10 m below the existing ground level and three standard penetration tests (SPT) at depths of 1.5, 6, and 9.5 m were conducted in each borehole. MATLAB software and corrected SPT values were used to determine the bearing capacity of driven piles in Al-Basrah. Several-order interpolation polynomials are suggested to estimate the bearing capacity of driven piles, but the first-order polynomial is considered the most straightforward. Furthermore, the root means squar