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Sustainable Accounting indicators that related with create value for the firm
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The business environment is witnessing great and rapid developments due to the economic and technological development that has caused damage to human beings, which requires the need to reduce this damage and work to protect the environment and participate in supporting the social aspects. This requires economic resources to be realized by the economic units. Economic development in preserving the environment that has caused damage and supporting the social aspects that preserve human rights, enhance their position and satisfy their needs in society. Global professional organizations, the United Nations and stakeholder representatives have been issuing the Global Reporting Initiative (GRI) to find guidelines for the preparation of sustainability reports according to SASB standards, which instructs economic units to issue sustainability reports so that they can make comparisons with similar units and disclose related matters The relative importance and reporting on the essential aspects of their environmental, social and economic contributions that help them to gain the support of society, and this helps them to continue their work and achieve their goals, thus achieving their values ​​for them and the society and all the owners of the Saliha. The publication of sustainability reports as well as the annual financial report provides sufficient information on all aspects of the economic unit of the stakeholders so that they can know their future vision and direction and current and future strategies. Therefore, they can make good decisions that lead to the expansion of economic units activities that benefit the economic development and society, This leads to the economic growth and social well-being of society as a whole. As demonstrated by sustainability reports prepared by the Economic Units of 2015.

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Publication Date
Tue Mar 31 2015
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Performance of Corrosion Inhibitors Blend for Simulated Industrial Cooling Waters under Dynamic Conditions
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   The inhibitive action of a blend of sodium nitrite/sodium hexametaphosphate (SN+SHMP) on corrosion of carbon steel in simulated cooling water systems (CWS) has been investigated by weight loss and electrochemical polarization technique. The effect of temperature, velocity, and salts concentrations on corrosion of carbon steel were studied in the absence and presence of mixed inhibiting blend. Also the effect of inhibitors blend concentrations (SN+SHMP), temperatures, and rotational velocity, i.e., Reynolds number (Re) on corrosion rate of carbon steel were investigated using Second-order Rotatable Design (Box-Wilson Design) in performing weight loss and corrosion potential approach. Electrochemical polarization measurements

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Publication Date
Mon Sep 01 2014
Journal Name
Al-khwarizmi Engineering Journal
Trajectory Tracking Control for a Wheeled Mobile Robot Using Fractional Order PIaDb Controller
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Nowadays, Wheeled Mobile Robots (WMRs) have found many applications as industry, transportation, inspection, and other fields. Therefore, the trajectory tracking control of the nonholonomic wheeled mobile robots have an important problem. This work focus on the application of model-based on Fractional Order  PIaDb (FOPID) controller for trajectory tracking problem. The control algorithm based on the errors in postures of mobile robot which feed to FOPID controller to generate correction signals that transport to  torque for each driven wheel, and by means of dynamics model of mobile robot these torques used to compute the linear and angular speed to reach the desired pose. In this work a dynamics model of

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Publication Date
Tue Dec 01 2020
Journal Name
Indonesian Journal Of Electrical Engineering And Computer Science
Hybrid compensation of polarization-multiplexed QPSK optical format for high bit rate networks
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<span lang="EN-GB">Transmitting the highest capacity throughput over the longest possible distance without any regeneration stage is an important goal of any long-haul optical network system. Accordingly, Polarization-Multiplexed Quadrature Phase-Shift-Keying (PM-QPSK) was introduced lately to achieve high bit-rate with relatively high spectral efficiency. Unfortunately, the required broad bandwidth of PM-QPSK increases the linear and nonlinear impairments in the physical layer of the optical fiber network. Increased attention has been spent to compensate for these impairments in the last years. In this paper, Single Mode Fiber (SMF), single channel, PM-QPSK transceiver was simulated, with a mix of optical and electrical (Digi

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Publication Date
Sun Jun 01 2014
Journal Name
Baghdad Science Journal
Survival estimation for singly type one censored sample based on generalized Rayleigh distribution
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This paper interest to estimation the unknown parameters for generalized Rayleigh distribution model based on censored samples of singly type one . In this paper the probability density function for generalized Rayleigh is defined with its properties . The maximum likelihood estimator method is used to derive the point estimation for all unknown parameters based on iterative method , as Newton – Raphson method , then derive confidence interval estimation which based on Fisher information matrix . Finally , testing whether the current model ( GRD ) fits to a set of real data , then compute the survival function and hazard function for this real data.

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Publication Date
Sat Nov 28 2020
Journal Name
Iraqi Journal Of Science
Experimental Investigation for Some Properties of PMMA Denture Base Strengthened by Different Nanoadditives
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In dental and medical applications, poly-methyl methacrylate (PMMA) has been widely accepted due to the excellent biocompatibility and easy fabrication. Yet, some of the physical and mechanical characteristics of this compound are considered inferior. Seven groups of PMMA nano-composite samples were reported to be fabricated at laboratory temperature . These samples could be used in manufacturing the complete or partial maxillary denture base. The aim of this research is to prepare nano-composite materials which consist of PMMA as a matrix material and two different types of powder (prepared nanoparticles of SnO2 and natural egg shell powder (ESP)) as strengthening materials. The selected additives were used in many cases as p

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Publication Date
Thu Oct 20 2022
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Calculation of Modes Properties for Single-Mode and Multimode Fibers at 633 nm
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The need for optical fibers has emerged for its ability to transmit information with less attenuation and over long distances. In this work, four optical fibers with core radii from 1 μm to 4.75 μm in steps of 1.25 μm and a numerical aperture of 0.17 were studied and their modes properties have been calculated at a wavelength of 633 nm by using RP Fiber Calculator (free version 2022). Also, the effect of increasing the core radius on these properties has been studied. Multimode fibers can be obtained when the radius of the fiber core is large compared to the operating wavelength of the fiber which is less than the cutoff wavelength of the mode. Otherwise, a single-mode fiber is obtained. It has been concluded that all the calculated p

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Publication Date
Thu Feb 28 2019
Journal Name
Journal Of Engineering
Frequency Domain Analysis for Geometric Nonlinear Seismic Response of Tall Reinforced Concrete Buildings
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This paper aims to study the second-order geometric nonlinearity effects of P-Delta on the dynamic response of tall reinforced concrete buildings due to a wide range of earthquake ground motion forces, including minor earthquake up to moderate and strong earthquakes. The frequency domain dynamic analysis procedure was used for response assessment. Reinforced concrete building models with different heights up to 50 stories were analyzed. The finite element software ETABS (version 16.0.3) was used to analyze reinforced concrete building models.

The study reveals that the percentage increase in buildings' sway and drift due to P-Delta effects are nearly constant for specific building height irrespective of the seism

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Publication Date
Tue Jul 13 2021
Journal Name
Journal Of Craniofacial Surgery
Comparison of Two Botulinum Toxin Injection Methods for Treatment of Excessive Gingival Display
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Background: Hyperfunction of the muscles of the upper lip is considered as the most common cause of excessive gingival display (EGD). The aim of this study was to demonstrate the effectiveness of botulinum toxin (BT) injection as a conservative treatment for EGD due to muscular hyperfunction and to compare the outcome of 2 injection methods. Material and methods: This study included 40 participants who were randomly assigned into 2 groups of 20 each, The first group received 2.5IU BT injection at 1 point per side (2-points group), while the second group received a total of 5 IU of BT at 2 points per side (4-points group). The outcome variables were the reduction in the central and lateral gingival display expressed as the difference between

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Publication Date
Thu Apr 18 2019
Journal Name
Iraqi Journal Of Science
Simulation of Optical Energy Gap for Synthesis Carbon Quantum Dot by Laser Ablation
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Fluorescent Carbon Quantum Dots (CQDS) are a new kind of carbon nanoparticles that have appeared recently and have collected much interest as potential competitors to conventional semiconductor quantum dots (QDs). In addition to their comparable fluorescent properties, CQDs have the desired specifications of environmental friendliness, low toxicity, simple synthetic routes, low cost and surface passivation The functionalization of CQDS allow the control of their physicochemical properties. The main aim of this kind of researches is to account the variables that cannot be measured directly from practical experiments. Therefore, the work here is focused on the account energy gap of bulk (Eg bulk) by theoretically method (simulation) after

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Publication Date
Tue Mar 14 2023
Journal Name
Iraqi Journal Of Science
Optimum conditions for Invertase production from Saccharomyces cere-visiae using solid state fermentation
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Three Saccharomyces cerevisiae isolates from different sources (China, Turkey and Egypt) were screened by culturing on solid state fermentation to select the most efficient isolate for invertase production. S. cerevisiae from China was high specific activity 34.7 U/mg. The optimum conditions for enzyme production from this isolate were determined by using a medium composed of wheat bran moisten with 1:0.5 (v:w) corn steep liquor as nitrogen source at initial pH 5.0 for 5 days at 30OC.

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