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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
Wed Mar 10 2021
Journal Name
Baghdad Science Journal
DFT Calculations and Experimental Study to Inhibit Carbon Steel Corrosion in Saline Solution by Quinoline-2-One Derivative: Carbon Steel Corrosion
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A theoretical and protection study was conducted of the corrosion behavior of carbon steel surface with different concentrations of the derivative (Quinolin-2-one), namly (1-Amino-4,7-dimethyl-6-nitro-1H-quinolin-2-one (ADNQ2O)). Theoretically, Density Functional Theory (DFT) of B3LYP/ 6-311++G (2d, 2p) level was used to calculate the optimized geometry, physical properties and chemical inhibition parameters, with the local reactivity to predict both the reactive centers and to locate the possible sites of nucleophilic and electrophilic attacks, in vacuum, and in two solvents (DMSO and H2O), all at the equilibrium geometry. Experimentally, the inhibition efficiencies (%IE) in the saline solution (of 3.5%) NaCl were st

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Publication Date
Wed Jun 30 2010
Journal Name
المجلة السياسية والدولية
الدور الاقليمي العراقي :رؤية في الثوابت الاستراتيجية والتحديات المستقبلية :دراسة استشرافية للدور الاقليمي العراقي ومقوماته الاستراتيجية والاقتصادية والسياسية الفرص المتاحه والقيود
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يناقش البحث المقومات المادية والمجتمعية والموضوعية للدور الاقليمي العراقي بعد العام 2010 والفرص المتاحة والقيود التي تحد منه والافاق المستقبلية لهذا الدور في ظل بيئة اقليمية تسودها منظومات تحالف متناقضة في الاهداف والاستراتيجيات

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Publication Date
Sun Jan 01 2017
Journal Name
مجلة علوم الرياضة في جامعة ديالى
إتخاذ القرار و علاقته بإنماط الشخصية و الإدراك البنائي لدى مدراء منتديات الشباب و الرياضة في محافظات الفرات الأوسط و الجنوبية.
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Publication Date
Sun Jan 01 2017
Journal Name
مجلة كلية الادارة والاقتصادللدراسات الاقتصادية والادارية والمالية
تصميم الترتيب الداخلي األمثل باستعمال تقنية التخصيص النسبي المحوسب للتسهيالت )CRAFT)بحث تطبيقي في الشركة العامة لصناعة الزيوت النباتية – مصنع المأمون
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The facilities layout are among the most important of the most influential factors in the efficiency of the production system, and represents the systematic layout of the various work centers, tools, persons, and other auxiliary services within the factory. Careful selection of the technique that would be used in Re-layout, represents an important step in reaching to the optimum layout that keeps on reducing handling costs and reduce unnecessary movement of materials, as well as the regularity and functioning of the flow of materials through the facilities. The research aims to propose a new layout of (Al-M'ammon Factory / The General Company for Vegetable Oils Industry), and then re-layout according to the new propose layout by using of te

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Publication Date
Mon Sep 23 2019
Journal Name
Baghdad Science Journal
A Semi-Supervised Machine Learning Approach Using K-Means Algorithm to Prevent Burst Header Packet Flooding Attack in Optical Burst Switching Network
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Optical burst switching (OBS) network is a new generation optical communication technology. In an OBS network, an edge node first sends a control packet, called burst header packet (BHP) which reserves the necessary resources for the upcoming data burst (DB). Once the reservation is complete, the DB starts travelling to its destination through the reserved path. A notable attack on OBS network is BHP flooding attack where an edge node sends BHPs to reserve resources, but never actually sends the associated DB. As a result the reserved resources are wasted and when this happen in sufficiently large scale, a denial of service (DoS) may take place. In this study, we propose a semi-supervised machine learning approach using k-means algorithm

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Publication Date
Mon Jun 01 2020
Journal Name
Journal Of The College Of Languages (jcl)
Verbal formulas in Turgut Özakman’s play Oh Those Young: Turgut Özakman'ın "Ah Şu Gençler" Başlıklı Tiyatrosunda Fiil Kiplerinin İncelenmesi
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  The study sheds lights on the simple verbal formulas with its particular time suffixes as found in the Turgut Özakman’s play These Crazy Turks.

     The introduction of the study sheds light on the life of the author and playwright, as well as traces the different types of the verbal formulas in Turkish language.

     Oh Those Young is one of the most significant products of the Turkish literature of the young and Children where the literary messages of the playwright are addressed in a simple comic sarcastic style. Hence, the play, that has been studied and acted by many students and academics, drives its importance from this particular course of action.

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Publication Date
Thu Dec 01 2011
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
تقويم قانون الخدمة الجامعية رقم 23 لسنة 2008 وأثره في تقليل مظاهر الفساد الإداري والمالي: دراسة تحليلية قدية لنصوص القانون وتطبيقاته
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This research includes an analytical and critique study for the version of the University Service Law No.23 for the year 2008, containing all its aspects and failure whether in its legislation or its applications.

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Publication Date
Sun Oct 04 2020
Journal Name
وزارة التخطيط/الجهاز المركزي للتقييس والسيطرة النوعية
تحضير وتشخيص ودراسة نظرية وتجريبية لتثبيط تأكل سبيكة الفا- براص في ماء البحر ‏بفعل مثبط تأكل جديد مشتق من 2-امينوبينزوثايوزول
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يهدف البحث إلى تحضير سلسلة من معقدات العناصر الانتقالية ثنائية التكافؤ(المنغنيز, الكوبلت, النيكل, الخارصين ‏والكادميوم) مع المركب الجديد(‏KL‏) والمشتق من تفاعل ثنائي كبريتيد الكاربون و المركب الوسطي (‏HD‏). شخصت ‏المعقدات ذات الصيغة العامة[‏M(L)2‎‏] بواسطة طيف الرنين النووي المغناطيسي البروتوني والكربوني للمركب الجديد ‏وقياسات الأشعة تحت الحمراء والطيف الإلكتروني ودرجات الانصهار و التوصيلية المولارية و ت

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Publication Date
Tue Aug 30 2022
Journal Name
مجلة واسط للعلوم الریاضیة
المناخ التنظيمي لشعب الرياضة المدرسية في أقسام الانشطة الرياضية و المدرسية لمحافظة بغداد من وجهة نظر مدرسي التربية الرياضية للمرحلة المتوسطة
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يهدف البحث الحالي إلى دراسة تأثير المناخ التنظيمي لشعب الرياضة المدرسية في اقسام الانشطة الرياضية على مدرسي التربية الرياضية لأهمية المناخ التنظيمي لما يمثله من الخصائص والسلوكيات التي يتأثر بها العاملون التي قد تتباين من مكان لآخر والبيئة الجغرافية وثقافتها النوعية وذلك باستخدام المنهج الوصفي ولتتحقق من خلال الدراسة الميدانية, يتمثل مجتمع البحث الحالي من مدرسي التربية الرياضية في مدارس محافظة بغداد وال

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Publication Date
Wed Sep 01 2010
Journal Name
Al-khwarizmi Engineering Journal
Free Convection in an Inclined Concentric Annular Square Cavities Filled With Porous Medium and Heated By Non-Uniform Temperature
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A numerical study of the two-dimensional steady free convection flow in an inclined annulus between two concentric square cavities filled with a porous medium is presented in this paper for the case when the side outer walls are kept with differentially heated temperature while the horizontal outer walls and the inner walls are insulated. The heated wall is assumed to have spatial sinusoidal temperature variation about a constant mean value. The Darcy model is used and the fluid is assumed to be a standard Boussinesq fluid. For the Cartesian coordinate system, the governing equations which were used in stream function form are discretized by using the finite difference method with successive under – relaxation method (SUR) and are solv

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