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

Four hundred and seventy eight gravity base stations in Iraq were used to obtain a new local theoretical gravity equation. The obtained equation was used to construct a Bouguer anomaly map of Iraq depending on the available gravity base stations. This map was compared with the Bouguer map constructed for the same stations using the international formula (1930). Good similarity in shapes and locations of the anomaly were observed, while the   gravity anomaly values in the new map were increased by about 30 mGal. The eastern zero gravity contour line of the new obtained gravity map coincides with the western  boundary of the tectonic Mesopotamian zone, while the main negative  gravity values coincide with the Mesopotami

Recently, numerous the generalizations of Hurwitz-Lerch zeta functions are investigated and introduced. In this paper, by using the extended generalized Hurwitz-Lerch zeta function, a new Salagean’s differential operator is studied. Based on this new operator, a new geometric class and yielded coefficient bounds, growth and distortion result, radii of convexity, star-likeness, close-to-convexity, as well as extreme points are discussed.

This paper introduces a generalization sequence of positive and linear operators of integral type based on two parameters to improve the order of approximation. First, the simultaneous approximation is studied and a Voronovskaja-type asymptotic formula is introduced. Next, an error of the estimation in the simultaneous approximation is found. Finally, a numerical example to approximate a test function and its first derivative of this function is given for some values of the parameters. 

The introduction of concrete damage plasticity material models has significantly improved the accuracy with which the concrete structural elements can be predicted in terms of their structural response. Research into this method's accuracy in analyzing complex concrete forms has been limited. A damage model combined with a plasticity model, based on continuum damage mechanics, is recommended for effectively predicting and simulating concrete behaviour. The damage parameters, such as compressive and tensile damages, can be defined to simulate concrete behavior in a damaged-plasticity model accurately. This research aims to propose an analytical model for assessing concrete compressive damage based on stiffness deterioration. The prop

 Fluoroscopic images are a field of medical images that depends on the quality of image for correct diagnosis; the main trouble is the de-nosing and how to keep the poise between degradation of noisy image, from one side, and edge and fine details preservation, from the other side, especially when fluoroscopic images contain black and white type noise with high density. The previous filters could usually handle low/medium black and white type noise densities, that expense edge, =fine details preservation and fail with high density of noise that corrupts the images. Therefore, this paper proposed a new Multi-Line algorithm that deals with high-corrupted image with high density of black and white type noise. The experiments achieved i

As one type of heating furnaces, the electric heating furnace (EHF) typically suffers from time delay, non-linearity, time-varying parameters, system uncertainties, and harsh en-vironment of the furnace, which significantly deteriorate the temperature control process of the EHF system. In order to achieve accurate and robust temperature tracking performance, an integration of robust state feedback control (RSFC) and a novel sliding mode-based disturbance observer (SMDO) is proposed in this paper, where modeling errors and external disturbances are lumped as a lumped disturbance. To describe the characteristics of the EHF, by using convection laws, an integrated dynamic model is established and identified as an uncertain nonlinear second ord

The aim of this paper is to prove some results for equivalence of moduli of smoothnes in approximation theory , we used a"non uniform" modulus of smoothness and the weighted Ditzian –Totik moduli of smoothness in by spline functions ,several results are obtained .For example , it shown that ,for any the inequality , is satisfied ,finally, similar result for chebyshev partition and weighted Ditzian –Totik moduli of smoothness are also obtained.

ABSTRACT In dam construction stages when an earth embankment has retained a reservoir with constant water surface elevation for a long time, seepage conditions within the embankment will be reach a steady state. If it is necessary to drain the reservoir quickly, the pore-water pressures in the embankment may remain relatively high while the stabling effect of the reservoir's weight along the upstream (U/S) side for the embankment has removed. This process is referring to as "Rapid Drawdown" and may be cause instability in the upstream (U/S) face of the embankment. Kongele dam is one of the proposed earth dams to be implement within the current plan in Iraq. The authors study pore water pressure and the effect of rapid drawdown for the dam d