Over the last two decades, several sustainability assessment methods have developed as key accelerators for the development and improvement of sustainable industrial buildings. Some of these systems, like as LEED or BREEAM, are considered international, whereas others, such as Pearl Rating Systems (PRS), are local. Although they all share similar goals, they can lead to the construction of green buildings or the improvement of the efficiency of existing conventional buildings. Each technique has its structure, certification process, and weighting norms. The inequalities have prompted various questions about whether global assessment systems appropriately consider the country’s national settings. This study aims to compare the Pear

This research came with the aim of showing the impact of governance mechanisms on tax avoidance practices, and in light of this, the financial data of the joint stock companies (industrial, service, agricultural, and hotels) listed in the Iraq Stock Exchange amounting to (35) companies were collected during the period (2009-2020). Through the financial reports published on the market website, multiple linear regression analysis was used as a tool to study the relationship between variables, and (Eviews 12) program was used for analysis and hypothesis testing. To achieve the objectives of the research,(administrative ownership, board size, board independence, women's membership) was adopted as an indicator of the dimensions of governance, an

Social interaction is the platform that enables people to connect and practice language. Active listening stimulates them to understand the language they are speaking. The problem of the study highlights that less attention to listening among speaking, reading, and writing skills causes the weakness of collaborative learning. This paper contributes to characterizing the effectiveness of collaborative learning in developing learner’s listening skills. It aims to underscore the role of target language learners as members of the learning groups and of the teacher in the collaborative learning process. 130 Iraqi EFL teachers from different colleges at the University of Baghdad participated in this study. The scores in the statistical data wer

The study area soils suffer from several problems appear as tkhesvat and cracks in the roads and waterlogging which reduces the susceptibility of soil to withstand pressure, this study was conducted on the soil of the Karkh district based on field study that included (6) samples of soil physical analyses contain different ratios of (mud, sand, silt) as percentages (52%, 45%, 3 #) respectively, and liquidity limit rate (39%) Stroke rate plasticity was (20.6%) The rate coefficient of plasticity total (19.2%)0

The adsorption isotherms and kinetic uptakes of CO₂ were measured. Adsorption isotherms were measured at two temperatures 309 K and 333 K and over a pressure range of 1 to 7 bar. Experimental data of CO₂ adsorption isotherms were modeled using Langmuir, Freundlich and Temkin. Based on coefficient of correlation it was found that Langmuir isotherm model was well suited with the experimental data of CO₂ adsorption isotherms.  In addition, Adsorption kinetic of CO₂ mixture with N₂ containing 10 % by volume CO₂ and 90 % by volume N₂ were determined in a temperature 36 °C and under the atmospheric pressure .When the flow rate was increased from