The research aims to demonstrate the impact of governance mechanisms on the quality of financial reports in the light of the accounting disclosure for sustainable development represented in (accounting disclosure for economic development, accounting disclosure for environmental development, and accounting disclosure for social development) in a sample of banks listed in the Iraq Stock Exchange.

Governance mechanisms were measured by evaluating and analyzing the mechanisms in banks for the research sample consisting of (15) banks, based on the governance guide issued by the Central Bank, as well as the banks’ financial reports for the years 2016 -2018, and the dimensions of accounting disclosure for sust

The transition structure is considered as the most important hydraulic structure controlling the w/s transtion, morever it decrease the scouring of outlet structure.

seven experiment samples for transition structure was used in this research at different angles ( 10° - 90° ).

       It was shown that froud number has a clear effect on the depth of the scouring, morever the high discharge rates cause an increase of the ratio between the length of the scour and its depth.

       In order to select the best flaring angle it was shown that the angle of 40° has the most discharge rate, least structure length and least angle scour depth, with the firmly of t

The objective of the research is to shed light on the nature of the impact of the activities of the national strategy for poverty alleviation in achieving the goals of sustainable development, and the research problem was represented by Is there an effect of the activities of the national strategy for poverty reduction in achieving the goals of sustainable development? and represents the field of research in the Ministry of Labor and Social Affairs For the years (2012-2016) and the results of the sustainable development goals indicators for the years (2012-2016), the ready-made statistical program (SPSS ver.10) was used to calculate the percentages, multiple linear regression equation, the F test and the R2 coefficient, and the research

The parametric programming considered as type of sensitivity analysis. In this research concerning to study the effect of the variations on linear programming model (objective function coefficients and right hand side) on the optimal solution. To determine the parameter (θ) value (-5≤ θ ≤5).Whereas the result، the objective function equal  zero and the decision variables are non basic، when the parameter (θ = -5).The objective function value increases when the parameter (θ= 5) and the decision variables are basic، with the except of X_24, X₃₄.Whenever the parameter value increase, the objectiv

نُفذت تجربة حقلية في أحد الحقول التي تقع على خط عرض 1333 59.93 شمالاً، وخط طول 37.913744" شرقاً، وعلى ارتفاع 31 م فوق مستوى سطح البحر خلال الموسم الخريفي لسنة 2018م لمعرفة تأثير نظم الحراثة المختلفة في إنتاجية الماء ونمو وحاصل الحنطة تحت التسوية الليزرية للارض ، استعملت في التجربة ثلاث معاملات المعاملة الأولى: الآت الحراثة وبمستويين هما المحراث المطرحي (T)، والمحراث الحفار (T2). إمَّا المعاملة الثانية نسبة انحدار تسوية سطح

     An experimental investigation of the variation of argon discharge current with a glow and afterglow time intervals of a square discharge voltage was carried out at low pressure (6-11 mbar). The discharge was created between two circular metal electrodes of diameter (7.5 cm), separated horizontally by a distance (10 cm) at the two ends of a Pyrex cylindrical tube. A composite of two Gaussian functions has been suggested to fit and explain the variation graphs clearly. It is shown that the necessary times of glow and afterglow needed to attain a maximum discharge current are (70 us) and (60 us), respectively. The discharge current is observed to drop to the lowest value when the two times are serially longer than (85 us) and (72 u

     The aim of the research is to determine the impact of the Iraqi public budget on IPSASs by conducting the questionnaire; the research was based on the hypothesis that "there is an impact of the adoption of the International Accounting Standards in the general budget of Iraq”. The research concluded that the government accounting system closely interferes with the general budget at all stages. The shifting towards the accrual basis is the first element of the reform package towards reaching the reform of the state budget. Without reforming government accounting, it is almost impossible to develop the budget. IPSASs are a recognized reference to the assessment and development of governmen

Abstract :

This research aims to examine the correlation and the impact of Strategic leadership on Achieving Organizational in some of establishments in ministry of construction and housing which is under public founds, Starting from the importance of research in public organizations and the importance of these organizations to the community, it is rely descriptive analytical methods in achievement of this research, the research involved board of directors, Data has collected from (92) respondents, represent the respondent society exclusively and comprehensively, it involved the general directors, assistant general directors and heads of department, The research relied programs (Excel 2010, Spss V.21), moreover, some o

 Abstract

Investment in the human resource has become an important part of the strategies of educational organizations so that they can be competitive, so that the access of academics in universities to the international awards as a result of their research excellence indicates the effectiveness of this human talent so the interest has emerged in the implementation of a strategy to manage these human talent in organizations in general and educational ones In particular as one of the power sources  that can not be imitated. The focus of the organization on the interaction between the working people has increased attention to the human element in order to achieve the desired quality levels, which called for organi

This research aims to identify the nature effect of some mechanisms governance in the Accounting Conservatism for a sample of the practices of companies (banks) in the Iraq Stock Exchange and identify any of this mechanics most effects in the accounting Conservatism. To achieve this objective the use of all of it (the size of the board of directors, management ownership, ownership concentration, the auditor's report) as independent variables was used model Basu revised to measure the Accounting Conservatism  , which was considered a variable follower with taking into account the effect of the control variables represented by the (company size and leverage) of a sample of listed on the Iraq Stock Exchange companies for the pe