Traditional accounting takes only one dimension (economic) in calculating the value added of the company, and all other aspects (including environmental and social) are neglected, and despite the emergence of Sustainability Accounting and the interest of companies in preparing sustainability reports, these reports are suffering from many problems, including multiple metrics used in measuring companies (cash, quantity and lavish). In addition, these reports may reach dozens of pages in some companies and this causes the problem (information overload) which affects the qualitative properties of accounting information such as appropriate and relative, which requires the need to find a tool that can measure the Sustainability Unit of
... Show MoreBackground: The aryl hydrocarbon receptor (AhR) is a ligand-activated transcription factor historically recognized for its role in the regulation of toxicity mediated by environmental chemicals. Recent research points to AhR's critical participation in male reproductive physiology, particularly in spermatogenesis, hormone signaling, and the maintenance of sperm quality. Both endogenous ligands (e.g., dietary and gut microbiota-derived metabolites) and exogenous pollutants (e.g., dioxins and benzo-α-pyrene) influence AhR-mediated pathways, making it a key link between environmental exposures and male fertility. Results: This review highlights AhR's influence on the male reproductive system, emphasizing the role of endogenous AhR ligands an
... Show MoreNotes are given regarding new record species of the braconid parasite short note in Iraq. That is Apanteles angalcti it is found to parasitize early larval instaxs of Ectomyslois ceratontae, one of the most serious pests of pomegra- nate fruit.
The aim of the present study is to study the meiobenthic invertebrate's community associated with the aquatic plant Ceratophyllum demersum in Al-Salamiyat irrigation canal / north Baghdad, with the chemical and physical parameters of the canal water, during the study period from September 2015 to May 2016. Two sites were chosen for sample collection, the first site (S1) at the beginning of the canal near it's connection with Tigris river, and the second site (S2) after 10 km from the first site. The chemico-physical analysis results revealed that the water temperature ranged from 10-30oC, and pH values ranged between 6.9-7.8, and the dissolved oxygen concentration and the BOD values from 7.2-9.2 mg/l, and 1.2-5.4 mg/l, respectively. The sal
... Show MoreBac kground:
Failure is the state or condition of not meeting a desirable or intended objective, and may be viewed as the opposite of success; students always have a question "Why did I get this grade. On the contrary success leads towards new sources of earning, in fact there are a lot of interacting factors play such extrinsic and extrinsic to reach success.
Objec t i ves :
To explore internal and external factors causing students failure in medical college and to reconnoiter factors improve academic performance.
Methods: A cross-sectional study, conducted in Al Kindy College of Medicine, for the period from November 8th 2012 to May 1st 2013. Formal ethical considerations were obtained about participation and methodology. A
Background: Background: Diabetes mellitus is a life-threatening disease. Global prevalence of diabetes mellitus is increasing rapidly providing a worrying indication and major threat to global health unless interventions are created through community awareness and knowledge regarding different aspect of DM.
Aims: To assess the level of awareness regarding diabetes risk factors, prevention and management among community members in Baqubah city and to identify any association between awareness level and some variables.
Methods: Across sectional study was carried out from the 1st of January - 30th of November 2019 in all primary health care centers (six centers) in center of Baqubah city. A convenien
... Show MoreJPEG is most popular image compression and encoding, this technique is widely used in many applications (images, videos and 3D animations). Meanwhile, researchers are very interested to develop this massive technique to compress images at higher compression ratios with keeping image quality as much as possible. For this reason in this paper we introduce a developed JPEG based on fast DCT and removed most of zeros and keeps their positions in a transformed block. Additionally, arithmetic coding applied rather than Huffman coding. The results showed up, the proposed developed JPEG algorithm has better image quality than traditional JPEG techniques.
The Internet is providing vital communications between millions of individuals. It is also more and more utilized as one of the commerce tools; thus, security is of high importance for securing communications and protecting vital information. Cryptography algorithms are essential in the field of security. Brute force attacks are the major Data Encryption Standard attacks. This is the main reason that warranted the need to use the improved structure of the Data Encryption Standard algorithm. This paper proposes a new, improved structure for Data Encryption Standard to make it secure and immune to attacks. The improved structure of Data Encryption Standard was accomplished using standard Data Encryption Standard with a new way of two key gene
... Show MoreMost heuristic search method's performances are dependent on parameter choices. These parameter settings govern how new candidate solutions are generated and then applied by the algorithm. They essentially play a key role in determining the quality of the solution obtained and the efficiency of the search. Their fine-tuning techniques are still an on-going research area. Differential Evolution (DE) algorithm is a very powerful optimization method and has become popular in many fields. Based on the prolonged research work on DE, it is now arguably one of the most outstanding stochastic optimization algorithms for real-parameter optimization. One reason for its popularity is its widely appreciated property of having only a small number of par
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