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

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The most important recommendations of this research are:-

1.The benefit of the other countries experiences about the transparency of the government performance, without depending on the transparency that imitating the other experiences; that may not fit with the Iraqi government units.

2.The Ministry of Finance has to prepare the citizen guidebook about the government performance which is considered an essential document, it should be simple and available for all the parties of relation; and for not specialized citizen for the purpose of simplifying the understanding of government performance details.

3.The benefit of the government units websites of inte

Batch reactive distillation was studied in packed bed column. Esterification of methanol with acetic acid to produce methyl acetate and water with homogenous sulfuric acid as a catalyst was considered. This system was chosen because the reaction is reversible and the boiling point of reactant and products are different.
The reaction was carried out with and without distillation column and shows that the reactive distillation is more efficient from the conventional process (reactor and then separation). The conversion of acetic acid and concentration of methyl acetate increase by (30.43% and 75.14%) respectively at the best condition (reflux ratio 2, feed mole ratio 2 and batch time 90 minute).
The influence of various parameters, s

<span lang="EN-US">We are living in the 21^st century, an era of acquiring necessity in one click. As we, all know that technology is continuously reviving to stay ahead of advancements taking place in this world of making things easier for mankind. Technology has been putting his part in introducing different projects as we have used the field programmable gate arrays (FPGAs) development board of low cost and programmable logic done by the new evolvable cyclone software is optimized for specific energy based on Altera Cyclone II (EP2C5T144) through which we can control the speed of any electronic device or any Motor Control IP product targeted for the fan and pump. Altera Cyclone FPGAs’ is a board thro

In this study, chalcones were synthesis by condensing 2-acetylpyridine with aromatic aldehyde derivatives in dilute ethanolic potassium hydroxide solution at room temperature according to Claisen-Schmidt condensation. After that, new heterocyclic derivatives such as Oxazine, Thiazine and Pyrazol were synthesis by reaction between chalcones with urea, thiourea and hydrazine hydrate respectively scheme 1. All these compounds wrer characterization by FTIR, 1H-NMR spectroscopy and elemental analysis.

Abstract:

              The hotel sector is one of the most vital sectors exposed to risks, and the authorities concerned with control must take their active and influential role in putting the hotel sector on the right track and compatible with the internationally approved approaches, and the importance of auditing the performance of the hotel sector in light of the (Covid-19) pandemic is embodied in the fact that it gives a clear and realistic picture to the management and regulatory bodies about the performance and activities of this sector and the shortcomings and deviations that must be addressed, and also helps government decision makers to ob