The research aims to develop a proposed mechanism for financial reporting on sustainable investment that takes the specificity of these investments.

To achieve this goal, the researcher used (what if scenario) where the future financial statements were prepared for the year 2026, after completion of the sustainable project and operation, as the project requires four years to be completed.

The researcher relied on the results of the researchers collected from various modern sources relevant to the research topic and published on the internet, and the financial data and information obtained to assess the reality of the company's activity and its environmental, social, and economic i

The use of composite materials has vastly increased in recent years. Great interest is therefore developed in the damage detection of composites using non- destructive test methods. Several approaches have been applied to obtain information about the existence and location of the faults. This paper used the vibration response of a composite plate to detect and localize delamination defect based on the modal analysis. Experiments are conducted to validate the developed model. A two-dimensional finite element model for multi-layered composites with internal delamination is established. FEM program are built for plates under different boundary conditions. Natural frequencies and modal displacements of the intact and damaged

Purpose: This research seeks to provide a point of view based on the creation of sustainable value to the customer of the banks in the context of total quality management and relationship marketing. It aims to develop a model to measure the value of sustainable customer peduncular under total quality management PAL (administrative leadership, involvement of employees, continuous improvement, process improvement, staff training), through the mediation of relationship marketing and objective dimensions (administrative leadership, involvement of employees, continuous improvement, improving processes , staff training), and to explore any of the variables and dimensions more influential in the creation of sustainable value to the cust

As the child is growing up, he goes through different phases which will be accompanied by physical and psychological changes. These changes set the basis for processes of designing and making children's clothes which in turn give its required benefits and meet the physiological, psychological and community needs. That will help provide the child with healthy physical and psychological growth.
The aim of this research is to recognize the decoration of clothes by colors and drawings and its role in clothes' richness and children's education. The research limits are objective, The limits are for female (3-5) years old. The research was done in teaching kindergarten in the college of education for women in 2016. The researchers found many

The current research dealt with the development of sciences and arts over the course of human history, and the development of sciences with their natural and human trends are important areas in developing the knowledge and application base for industrial product design and design in its various fields. Bionic science is one of the sciences that works on applying biological methods and systems found in nature to study and design engineering systems and modern technology, and for industrial products to be highly efficient, durable and resistant to natural variables in daily life for use. The transfer of technology between life forms and industrial products is desirable because the processes of development at the level of science in general

As an architectural philosophical concept, Islamic architecture cannot be considered arches, doors, domes and lighthouses, since Islamic architecture is based on a structural system of religious, mental, philosophical and logical origins and beliefs shared by the arts, technology and the requirements of the surrounding environment. Rather, the architectural designer's distance from it becomes as if it is for people not from this world, and Islamic architecture is not abbreviated on the heritage side as much as it is a renewed "modern" state, dealing with the concepts of Islam that are valid for every time and place. This can be seen through the mechanisms that produced heritage architecture and what was built on it, which is not a simula

Electrochemical Grinding (ECG) process is a mechanically assisted electrochemical process for material processing. The process is able to successfully machine electrically conducting harder materials at faster rate with improved surface finish and dimensional control. This research studies the effect of applied current, electrolyte concentration, spindle speed and the gap between workpiece and tool on hardness and material removal rate during electrochemical grinding for stainless steel 316. The characteristic features of the electrochemical grinding process are explored through Taguchi-design-based experimental studies. The better hardness can be obtained at 10 A of the current, 150 g/l of the electrolyte concentration, 0.3 mm of gap an

Corrosion rate tests were carried out on carbon steel under concentration cells conditions of oxygen and sodium chloride. The effect of aeration in one compartment on the corrosion rate of both coupled metals was determined. In addition, the effects of time and temperatures on the corrosion rate of both coupled metals and galvanic currents between them were investigated. Corrosion potentials for the whole range of operating conditions under concentration cell conditions were also studied.   The results showed that under aeration condition, the formation of concentration cell caused a considerable corrosion rate of the Carbon steel specimens coupled in different concentrations of O₂ and NaCl due to the galvanic effect

In the current study, remote sensing techniques and geographic information systems were used to detect changes in land use / land cover (LULC) in the city of Al Hillah, central Iraq for the period from 1990 - 2022. Landsat 5 TM and Landsat 8 OLI visualizations, correction and georeferencing of satellite visuals were used. And then make the necessary classifications to show the changes in LULC in the city of Al Hillah. Through the study, the results showed that there is a clear expansion in the urban area from 20.5 km2 in 1990 to about 57 km2 in 2022. On the other hand, the results showed that there is a slight increase in agricultural areas and water. While the arid (empty) area decreased from 168.7 km 2 to 122 km 2 in 2022. Long-term ur