The current research aims to shed light on the Global Reporting Initiative (GRI), which helps to report financial and non-financial information by economic units in general and listed on the Iraq Stock Exchange in particular. The research was based on a main premise that apply the criteria of the Global Reporting Initiative (GRI) would provide useful information to users to help them make appropriate decisions. To achieve the goal of the research, the descriptive analysis method was used, and quantitative analysis was used. At the level of the descriptive analysis method, a desk survey was conducted. As for the quantitative analysis, it relied on applied data through a questionnaire form (Questioners) as a research tool, and the Statistical Package for Social Sciences (spss) was used to analyze the research data and to reach the results. The research got a set of conclusions, the most important of which is that the accounting profession seeks to provide all information that is useful to users in the process of making appropriate decisions. Therefore the application of the Global Reporting Initiative would improve the quality of the information supplied to users as well as economic help units to Think about its strategy, manage risks, and provide a comprehensive picture of the performance of economic units Yeh. Based on the conclusions, a set of recommendations were presented, the most important of which was the need to prepare requirements and qualifications that help implement the Global Reporting Initiative by units to ensure the provision of information that is useful to users in the decision-making process. He urged economic units to submit reports through the application of the Global Reporting Initiative to improve the quality of information provided to users on the one hand and the possibility of improving the unit's performance on the other hand
The security environment for Northeast Asia is extremely important, as it includes most of the international actors (United States of America, China, Russian Federation and Japan), which gives the nature of the interactions of these forces a special importance for the region.
Because of the multiplicity of policies and interests of the active forces in the region, the result has been an unstable regional environment where the interests of the major powers often clash repeatedly on many related issues, which is coupled with the growing efforts of many powers to adopt policies that differ from what they did in the past This resulted in different patterns of relations, which were mainly characterized by competition over regional lea
... Show MoreFive species of Trogoderma Berthold are reported from Iraq. These are: I inclus,n LeCont. T.
granarium Everts, T. variable Ballion. I. bactrianum Zantiev and T. irroraturn Reitter. A key
to the species is presented, with redeseriptions and illustrations of all species.
This research is an attempt to develop exercise with weights to strengthen some of the striking muscles in the shoulder and arm and to develop the accuracy of the smash and rectum skills. The importance of this paper lies in the study of moments of force to achieve the ability to control muscular work and to explore the impact of physical and skill exercises with weights to develop moments of force for some muscles. The experimental method on a sample of players, selected according to the intentional method, including ( 9) advanced players representing Air Force Club participating in the Premier League for season 2011-2012. It is concluded that the exercises proposed have their effective impact on developing the variables of moments force f
... Show MoreThis study was the first of its kind on the Dejiala River, which is considered one of the main branches of the Tigris River in Wasit Province. Therefore, the study aimed to investigate of some physical and chemical properties of water in the Dejiala River. Monthly sampling stations were conducted for 12 months, which was starting from January to December 2016, during those five stations was chosen which divided along about 58 Km of river; each station was located at a distance of ±10 Km. The results of the study showed a clear correlation between air and water temperature in all stations. Turbidity was recorded a value ranging from 2.36-116 NTU. It was found that the water of the Dejiala was Oligohaline, weak al
... Show MoreThis article dealt with identifying the importance of heat stress in poultry flocks and the damages resulting from the production of eggs and meat and the spread of pathogens, in addition to that ways to mitigate the harmful effects of heat stress, including physiological, nutritional, engineering and genetics, in order to ensure preservation of the product and reduce damages
In this article, we introduced a new concept of mappings called δZA - Quasi contractive mapping and we study the K*- iteration process for approximation of fixed points, and we proved that this iteration process is faster than the existing leading iteration processes like Noor iteration process, CR -iteration process, SP and Karahan Two- step iteration process for 𝛿𝒵𝒜 − quasi contraction mappings. We supported our analytic proof by a numerical example.
Iris recognition occupies an important rank among the biometric types of approaches as a result of its accuracy and efficiency. The aim of this paper is to suggest a developed system for iris identification based on the fusion of scale invariant feature transforms (SIFT) along with local binary patterns of features extraction. Several steps have been applied. Firstly, any image type was converted to grayscale. Secondly, localization of the iris was achieved using circular Hough transform. Thirdly, the normalization to convert the polar value to Cartesian using Daugman’s rubber sheet models, followed by histogram equalization to enhance the iris region. Finally, the features were extracted by utilizing the scale invariant feature
... Show MoreCowpea is a very important legume in Nigeria that is being utilized to Substitute high-cost animal protein for low-income people. The knowledge of some physical properties of various moisture contents is of utmost importance in the design of its handling and processing equipment and machinery, which is the aim of this work, which studied the physical properties of IT99K-573-1-1 (SAMPEA14) variety of Cowpea within 8.77 to 21.58 % db moisture content. The properties studied include Major, Intermediate, and Minor diameters, Sphericity, Surface area, Specific gravity, Volume, Bulk density, 50-tap density, 100-tap density, 1250-tap density, seed mass, Angle of repose, Geometric mean diameter, and Arithmetic mean diameter. The
... Show MoreOur article seeks to understand how perceptions of social and societal responsibility of brands influence the process of consumer engagement. For this, we are interested in the specific expectations of consumers in terms of the social responsibility of the citizen brands they consume.
Our results indicate that a consumer perceives a brand as socially responsible if it assumes, in addition to its environmental and philanthropic responsibility, a health responsibility for the respect of the health of its consumers. Our results confirm the influence of social responsibility perceptions on consumer engagement with the brand and offer a new understanding of the relationship process at work.