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 major cause of destruction during vertical vibration is the failure of the soil structure. The soil may fail due to loss of strength during continues vibration. The saturated sandy soil losses strength due to an increase in pore pressure, this phenomenon is called "liquefaction". Piled foundations are usually adopted as a foundation solution in potentially liquefiable soil under dynamic loading. In this research, 3D finite element model using PLAXIS Software was employed for pile foundation in saturated sandy soil. The results show the acceleration mobilization and velocity on the footing increases with increasing the intensity of dynamic loads and it becomes zero at maximum value of vertical settlement which indicates the end of the ti

The research aims to know the influence of the intellectual capital on the internal control system in a sample of General Inspection Offices in Iraq. The research includes a sample of individuals who are working in these offices total sample (46) individuals distributed according to functional levels (General Inspector, Deputy Inspector General, and Director) , The data and information were collected by using questionnaire, which is done for this purpose, as well as personal interviews in order to reach to the results that achieve the aim of this research , Two hypotheses were formed , the first hypothesis consists of (4) secondary hypothesis , All these hypotheses were tested by using statistical tools such as (percentages, freq

The effect of some environment faetor (different temperature and relative humidity) on the biology of the old world- screw worm, were studied under laboratory condition, the result showed that non of the eggs hatched at 15°c and under dried eondition which relative humidity between 20-40%, also result showed that the mature larvae needs one days to become pupa since it leaves the larval died at the temperature ranged between 25-40°C at different humidity rates. While it needs 3 days under lower temperature and different humidity to become pu^, on the other hand the results showed that either low temperature and dried condition or high temperature at different humidity rates cause non of pupa became adult. While low temperature (15-20) °c

A filed experiment was carried out at one of the private farms at Al-Suwaira District, Wasit Governorate during the spring season 2021, in order to evaluate the effect of adding Fulyzme plus (biofertilizer) and the foliar application of green tea extract (organic nutrient) on growth and yield of pepper plant cv. California wonder. A factorial experiment (43) was carried out using RCBD Design with three replicates. The Fulyzme plus treatment was applied with four concentrations (0, 10, 20. and 30 g. L-1). The foliar application of green tea extract was applied with three concentrations which were 0, 2 and 4 ml. L-1. Results revealed  significant effects of Fulyzme plus at 30 g. L-1 and the foliar application of green tea extract at

Two experiments were carried out, the first at the College of Agriculture - University of Baghdad during spring season 2017 Everest cv. class (Elite) was used to study the effect of foliar application of calcium and magnesium and addition of humic acid to the soil on potato growth and yield, The layout of the experiment was factorial within RCBD design using three replicates. Calcium and Magnesium sprayed with concentrations (0, 500, 1000 mg.L-1), while the  humic acid was added to the soil with (0, 0.75 gm.m2),  The second experiment included  storage of tubers produced from the spring season, with to study the effect of field treatments  on improving the storability of the tubers. The results showed that the treatment of calci

An experiment was conducted at botanical garden of Department of Biology ,College of Education (Ibn-AL –Haitham ,University of Baghdad during winter season of 2010 -2011.The aim of prsent study is to investigate the effect of Garlic (Allium sativum) extract and root extract of Ginger(Ziniber officinale)in two concentration of both extracts (20% and 30%)on growth and yield of (Cicer arietinum).The result showed that both extracts increased plant hight ,Chlorophyl content ,relative growth rate (RGR).Absolute growth rate (AGR),seeds yield .seed weight average ,biological yield ,carbohydrate and protein percentages in seeds,in comparsim with control plants .

Polyacrylamide Solutions of different concentrations (0.2, 0.4, 0.6, 0.8, 1.0 %) of Ag nanoparticles and ZnO nanoparticles were prepared, the viscosities and surface tension were measured for all solutions, where measurements indicated an increase in these properties with increased concentration, where the relative viscosity of polyacrylamide/zinc nanoparticles increased from 1.275 to 2.243, and the relative viscosity of polyacrylamide/silver nanoparticles increased from 1.178 to 1.934. Viscosity is significant parameters during electrospinning process. While the surface tension of the polyacrylamide/zinc nanoparticles has changed from 0.0343 Nm-1 to .0.0.0 Nm-1 and changed from .0.000Nm-1 to.0.0.0 Nm-1. Also the constants KH and KK were