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

Background: Medication reconciliation can include medication reviewing and providing counseling and a list of all the medications during every transition of care. Objectives: to explore in-depth the perspectives of Iraqi physicians and pharmacists regarding the necessity of medication reconciliation at hospital discharge and identify the possible benefits and challenges that could face its implementation. Subjects and Methods: A qualitative study included semi-structured interviews with pharmacists and physicians working at a public teaching hospital in Iraq. The interviews were conducted face-to-face from February to March 2023. Thematic analysis was used to analyze the qualitative data generated from the interviews. Results: In th

Applications of microalgae in environmental studies have recently increased. Current uses of immobilized microalga Chlorella vulgaris include reducing pharmaceutical substances such as amoxicillin AMX and potassium dichromate K₂Cr₂O₇ on freshwater clam Pseudodontopsis euphraticus as a biotic model. Recent research pointed out a change in biomarkers of oxidative stress in an evaluation of induced toxicity. Where clams were exposed to different concentrations100, 200, and 400 mg/L for 7 days and 20, 30, and 50 mg/L for 5 days of amoxicillin and potassium dichromate, respectively. The results showed that exposure to AMX and K₂Cr₂O₇ led to a signific

Landfill and incineration are the most common and widely used methods to dispose of solid wastes; both of these techniques are considered the main sources of pollution in the world due to the harmful toxic emissions that are considered an environmental problem. Because of the large areas used by landfills, they are not always considered an economical method. With the increase in the production of solid materials, solid wastes increase the pressure on incinerators and landfills, making the environmental pollution hazard more serious. Instead, these waste materials can be used in some other applications. One of the most important of these applications is asphalt pavements, which are the most used types of pavements in the

The South Baghdad electrical station located on the eastern bank of the Tigris River south of Baghdad city was selected within the municipality of Karrada between  two  latitude ( 33⁰ 15 , 33 ⁰  18 )North  and  longitude ( 44 ⁰  27 , 44 ⁰30 ) East . The purpose of the study is to determine the contribution of the station to the effect of pollution of the Tigris water by taking water samples at the station site and two sites, one before and the other after the station, distributed over time periods of three months between each sample of water and the beginning of August and November Shabat and Mayar and analyzed water samples physically, chemically and biologic

Pulkhana anticline is located in Tuzhurmatu area, about 50 km SE of Kirkuk city. The study area forms a part of the Zagros Folded Zone which is situated in the unstable shelf of Iraq within the physiographic zone called Foothill Zone (in the middle of Hemrin- Makhul subzone). The north eastern limb of the anticline reaches to 50áµ’ and the dip of the  south western limb reaches to 70áµ’. The core of the structure comprises the rocks of Fat’ha Formation surrounded by rocks of Injana and Mukdadiya Formations, whereas Bai-Hasan Formation forms the slopes of the low hills surrounding the anticline. These Formations range in age from Middle Miocene to Pliocene. More than 761 readings of joint planes were collected from 20

The 17 α-ethinylestradiol (EE2) adsorption from aqueous solution was examined using a novel adsorbent made from rice husk powder coated with CuO nanoparticles (CRH). Advanced analyses of FTIR, XRD, SEM, and EDSwere used to identify the classification parameters of a CRH-like surface morphology, configuration, and functional groups. The rice husk was coated with CuO nanoparticles, allowing it to create large surface area materials with significantly improved textural qualities with regard to functional use and adsorption performance, according to a detailed characterization of the synthesized materials. The adsorption process was applied successfully with elimination effectiveness of 100% which can be kept up to 61.3%. The parameters of ads

he planning process is generally aimed at developing the city and making it meet the needs of different citizens. The green areas constitute one of the basic needs of the city and with the rapid and unusual growth in the size of cities, especially in the third world countries, which is often embodied in capitals. Which was achieved as a result of many reasons, including political, economic and social and even enshrined through some of the decisions that were issued and the city of Baghdad, but a clear example of these cities. The city and the environment are inseparable terms. The city is where people spend their lives and their daily experiences, and the environment is the center in w