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jeasiq-2286
The Impact of Governance Mechanisms on the Accounting Disclosure of the Sustainable Development of Iraqi Economic Units
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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 sustainable development were measured through the use of a form. The survey, which is one of the sources of obtaining data and information related to the accounting disclosure on sustainable development. In preparing the form, the researcher relied mainly on the indicators issued by the (GRI), especially the index (G4), and the form (70) forms were distributed to a sample of bank employees, the sample of the research.

 The study model and hypothesis were built based on the literature of previous studies, and the simple and multiple linear regression method was used to test the hypotheses. Senior management and lack of transparency in information disclosure and financial reporting, and the most important thing that the research recommends is activating governance mechanisms in banks that have a positive impact on the relationship between accounting disclosure for sustainability. Development, as it limits the opportunistic behavior of management and encourages banks to achieve more transparency in financial reporting.

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Publication Date
Sun Mar 28 2021
Journal Name
Journal Of The College Of Education For Women
Judicial Legislations and the Tribal Claims System in the Royal Period: A Documentary Study: احمد عبدالواحد عبد النبي
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The present research tackles a number of historical facts and incidents with a purely legal dimension in an important stage in the contemporary history of Iraq, especially the era of the British occupation. This resulted in innumerable social, political and legal problems, particularily the judicial legislation problems in Iraq. These legislations included a set of civil laws and in force governmental procedures that will be discussed historically by examining documents issued by the Ministries of Justice and Interior Affairs in the governments of monarchy for the period from 1921-to-1958. The data of the present paper relied on the Iraqi Library and Archives, (hence DKW). The study adopted the narrative historical methodology when inves

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Publication Date
Wed May 10 2017
Journal Name
Journal Of The College Of Languages (jcl)
Factores lingüísticos y extralingüísticos de la evolución semántica de los términos Linguistic and non-linguistic factors of the semantic evolution of terms
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La disciplina sémantica siendo una rama de la lingüística y relacionada con los significados que residen detrás de los vocablos sería muy intereseante ser estudiada y investigada, sobre todo cuando tratamos de penetrarnos dentro de la evolución semántica y los motivos por los que se suceden estos cambios. Pues, es injusto dejar de dar una definición aclaratoria sobre esta disciplina y sus componentes.

El significado de los léxicos que se forma por un conjunto de semas o rasgos significativos mínimos. Sin embargo, no todos esos semas son igualmente intervenidos por los hablantes de una comunidad lingüística, sino que hay algunos de ellos que siempre están presentes, mientras que otros varían. Es decir, el significado

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Publication Date
Mon Aug 28 2023
Journal Name
Journal Of Planner And Development
Increasing the design efficiency of roads in Al-Shatrah city center by achieving adequacy for car parking
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        The research deals with the analysis of the city's commercial center using geographic information systems to solve the problem of congestion by evaluating the efficiency and adequacy of car parking lots according to local and Arab standards. Undoubtedly, the importance of car parking areas, as they are not within the desired efficiency within the city, will lead to congestion and traffic becomes very difficult. Thus, the transportation service loses its most important characteristic, which is the ease of movement. Therefore, there has become an urgent need to study and analyze it, as well as to verify the adequacy of the service, and the amount of deficit required to be provided to solve the tra

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Publication Date
Tue Sep 28 2021
Journal Name
Journal Of The College Of Education For Women
The Role of Binary Settings in John Updike’s Short Stories: A Structuralist Approach: مؤيد انوية ججو الجماني
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John Updike’s use of setting in his fiction has elicited different and even conflicting reactions from critics, varying from symbolic interpretations of setting to a sense of confusion at his use of time and place in his stories.  The present study is an attempt at examining John Updike’s treatment of binary settings in Pigeon Feathers and Other Stories (1962) to reveal theme, characters’ motives and conflicts.  Analyzing Updike’s stories from a structuralist’s perspective reveals his employment of two different places and times in the individual stories as a means of reflecting the psychological state of the characters, as in “The Persistence of Desire”, or expressing conflicting views on social and political is

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Publication Date
Mon Jun 15 2020
Journal Name
Al-academy
Religious references to art of miniatures In the Iranian school (Behzad is a model): عبدالرزاق جبار رحيل
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The study examines the religious references of the art of miniatures in the Iranian school "Bahzad model" completed in Iran during the twelfth century AH, according to the controls and characteristics of the authoritative references. The researcher presented the problem of research, its importance, the need for it and its purpose, defined the terms in the research. The theoretical framework came with three investigations. The first topic of the concept of the reference in the field of knowledge, which concluded the most important features of the reference, is that each symbolic existence corresponds to a real existence and symbolic presence is an input to the realization of the reference. The reference then becomes a sign that acts as a

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Publication Date
Sun Feb 03 2019
Journal Name
Journal Of The College Of Education For Women
Cleopatra between the western and Arabic literature
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Publication Date
Wed Dec 01 2021
Journal Name
Baghdad Science Journal
Studying the Photodegradation of Congo Red Dye from Aqueous Solutions Using Bimetallic Au–Pd/TiO2 Photocatalyst
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In this study, the photodegradation of Congo red dye (CR) in aqueous solution was investigated using Au-Pd/TiO2 as photocatalyst. The concentration of dye, dosage of photocatalyst, amount of H2O2, pH of the medium and temperature were examined to find the optimum values of these parameters. It has been found that 28 ppm was the best dye concentration. The optimum amount of photocatalyst was 0.09 g/75 mL of dye solution when the degradation percent was ~ 96 % after irradiation time of 12 hours, while the best amount of hydrogen peroxide was 7μl/75 mL of dye solution at degradation percent ~97 % after irradiation time of 10 hours, whereas pH 5 was the best value to carry out the reaction at the highest deg

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Publication Date
Thu Jun 13 2019
Journal Name
Al–bahith Al–a'alami
Media coverage of the 2018 African Youth Games in its third edition in Algeria - An analytical study of Al-Nahar newspaper
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This research revolves around the study of sports press coverage to the third African Youth Games that took place in Algeria from 19 to 28 July 2018. The games featured approximately 3000 athletes from 54 countries who competed in 27 sports. Five sports were qualified for the Youth Olympic Games in Argentina. The aim of this study was to analyze the content of the Algerian newspaper Ennahar El-Djadid by focusing on the discussions of various sports activities during the event. Thus, the descriptive approach and content analysis method were adopted for this research. They were used to highlight the newspaper's interest in this sports phenomenon. The chosen study samples were ten issue numbers of Ennahar El-Djadid newspaper

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Publication Date
Tue Aug 03 2021
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Structural Equation Modeling for Tourist Attraction Factors in Asir Region by Using Factor Analysis in the Light of Vision of kingdom of Saudi Arabia (KSA) 2030
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The research aimed to modeling a structural equation for tourist attraction factors in Asir Region. The research population is the people in the region, and a simple random sample of 332 individuals were selected. The factor analysis as a reliable statistical method in this phenomenon was used to modeling and testing the structural model of tourism, and analyzing the data by using SPSS and AMOS statistical computerized programs. The study reached a number of results, the most important of them are: the tourist attraction factors model consists of five factors which explain 69.3% of the total variance. These are: the provision of tourist services, social and historic factors, mountains, weather and natural parks. And the differenc

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Publication Date
Thu Sep 17 2020
Journal Name
College Of Islamic Sciences
Human values and principles in the three religions
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The laws of the three religions tend to extend the rules and foundations of coexistence, and this is achieved in achieving the values and principles that these laws have nourished in all societies.

Our research deals with a major problem that has broken out in our societies, namely (disturbing the balance of values and behavioral standard between people), and perhaps one of the greatest causes of the problem is to move away from the correct divine discourse and sound approach, as well as corruption of common sense and the violation of its rules and found principles in the hearts of people.

 

 

 

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