The objective of this research is to know the extent to which Iraqi and Arab companies apply the criteria of accounting for sustainability and disclosure, as well as to analyze the content of the annual financial reports of the companies listed in the financial market to determine their compliance with the Sustainability Accounting Standards Board )SASB(. Annual Report The commitment of telecommunications companies to implement sustainability issues related to the standard of telecommunications services reached a general average of (54%) for the sample of the research sample. This means that there is a degree of admissibility in applying the standard. As well as the highest level of reporting to the criterion of the (Jordan Telec
... Show MoreAmong Persian poets and literary works, Ferdowsi and Shahnameh have a distinctive and prominent place. Since the 5th C. AH , they took the interest of all Persian language and literature scholars and were one of the first books to be translated into different languages including Arabic by Al Fatih Bin Ali Bin Mohammed Al-Bandari in the year of (620)AH .Because it was completed in the early 7th C. AH and in terms of antiquity, there is no older copy than of Al-Bandari’s version which holds great value in the analysis of Shahnameh other different copies.
To find out the how far analogy goes, the present paper makes a general comparisons of Bijan and Manijeh in Shahnameh Fer
... Show MoreThe research seeks to achieve its goal of demonstrating the impact of applying banking governance variables on the financial performance of Islamic banks, and the independent research variables are represented by (X) by (the number of independent members in the board (X1), the number of directors in the board (X2), the number of committees emanating from the board ( X3), the percentage of shares owned by major shareholders in the board (X4), the number of members of the Sharia supervisory board (X5)), and the dependent variable (Y) is represented by (rate of return on assets (Y1), rate of return on equity (Y2)).
The research sample included (4) Islamic banks, namely (Iraqi Islamic Bank, National Islamic Bank, Jihan Islamic Bank,
... Show MoreMammals are under threat worldwide due to deforestation, hunting, and other human activities. In Iraq, a total of 93 species of wild mammals have been recorded including species with global conservation concern. Bamo Mountain is situated within the Zagros Mountains in northern Iraq which is a suitable habitat for wild mammals. Due to scarcity of the field survey efforts and cryptic behavior, monitoring of the wild mammals fauna in Zagros Mountain seems challenging. Therefore, we used a camera trap which seems to be an ideal way to determine species diversity of wild mammals in Bamo Mountain. Moreover, interviews with local villagers were performed. The mammalian diversity of Bamo Mountain is not fully explored but seemed threatened by lo
... Show MoreThis research aim at finding out the impact of using the strategy of shape V on the achievement of the students of the Department of Artistic Education in the subject of "Principles of scientific Research ". This strategy is one of the cognitive strategies used in this topic . To verify the aim of the research ,the two researchers have put the following null hypothesis:-There are no significant differences on the level of 0,05 among the average degrees of the students of the experimental group in their answers on the topics of the pre and post cognitive achievement tests of the subject of "principles of scientific Research " . The two researchers have adopted the experimental approach which consists of one group . the population of the r
... Show MoreAugmented reality technology is a modern technique used in all fields, including: medicine, engineering and education, and has received attention from officials in the educational process at present; The focus of this research is on the degree of use of augmented reality among field experience students in the project's optimal investment program for teaching staff and their difficulties, applied to a sample of 75 students, through a questionnaire prepared by the researcher as a tool to determine the degree of use, as well as difficulties. The researcher addressed the subject through two main axes to determine the degree of use, as well as the difficulties preventing teachers and learners from using this technique. The results of the rese
... Show MoreThis study included the effect of Aged garlic extract (AgE) and Row garlic extract (RgE)as immune modulators for treating or redusing the infection of boiler by Gomboro. This is made of measuring the stress index and serum antibodies levels against Gomboro virous( GV) estimated by HI,the study also detected the effect of each extract as antioxidents in broiler by estimation of peroxynitrite in serum . 300 chicks infected with Gumboro diseas brought at day ( 21 ) old and divided into three groups , the first group A was given the ( RgE ) at level of 5% with drinking water , the group B was given 5% of ( AgE ) and group C is left as control group and wasn't given anything. &
... Show MoreBackground. Endodontic infections caused by remaining biofilm following disinfection with chemical fluids encourage secondary bacterial infection; hence, employing laser pulses to activate the fluids is advised to improve microbial biofilm clearance. This study investigated the performance of Er,Cr:YSGG laser in photon-induced photoacoustic streaming (PIPS) agitation of 5.25% sodium hypochlorite (NaOCl) to enhance the removal of mature Enterococcus faecalis (E. faecalis) biofilms in complex root canal systems. Methods. The mesial roots of the lower first and second molars were separated and inoculated with E. faecalis bacteria for 30 days. The roots were irrigated with 5.25% NaOCl, some of them were agitated with passive ultrasonic
... Show MoreDiyala Governorate has many unique and diverse geomorphological features that the region enjoys, which are among the attractions for natural tourism, as the natural environment is considered a maker of tourism. The importance of geomorphological aspects as components of natural tourism is due to their association with tourism and entertainment, as a result of the enjoyment of many geomorphological aspects of the beauty of its natural landscape on the one hand, and on the other hand, the association of these manifestations with different types of tourism activity. Any tourist area as it is the main factor for tourist attractions, such as the presence of the Hamrin hills, and sand dunes. Planning for the development of tourism activity in the
... Show MoreThe study's goals were to separate and identify endophytic fungi from Aloe vera leaves by looking at their morphology and molecules, as well as to find the chemical compounds in the leaf extract by using HPLC, GC, and GC-Mass instruments. The results showed that 53 endophytic fungi were isolated from a total of 120 pieces of A. vera leaves, with a total colonization rate of 44.16%. The fungus Aspergillus terreus had a colonization rate of 14.16%; Aspergillus niger had a colonization rate of 13.33%; Penicillium chermesinum demonstrated a colonization rate of 6.66%; Paecilomyces variotii had a colonization rate of 2.5%; Talaromyces radicus; and Aspergillus flavus achie
... Show More