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
This work is concerned with the study of the effect of cement types, particularly OPC and SRPC, which are the main cement types manufactured in Iraq. In addition, study the effect of mineral admixtures, which are HRM and SF on the resistance of high performance concrete (HPC) to internal sulphate attack. The HRM is used at (10%) and SF is used at (8 and 10)% as a partial replacement by weight of cement for both types. The percentages of sulphate investigated are (1,2 and 3)% by adding natural gypsum as a partial replacement by weight of fine aggregate. The tests carried out in this work are: compressive strength, flexural strength, ultrasonic pulse velocity, and density at the age of 7, 28, 90 and 120 days.
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... Show MoreThis research aims to find out the extent the reflection of tacit knowledge dimensions (experience, skill, intuition, the ability to think) on Organizational performance of the offices of inspectors general dimensions (internal processes, growth and learning the focus, the focus on the customer) and the measurement and analysis of the type of impact the tacit knowledge of auditors on performance Organizational in inspectors general offices, the research seeks to diagnose the extent of awareness of Office Management knowledge implicit and the attention span of the administration in determining levels and performance levels, and the resolution means the main information-gathering adopted by the researcher, which, as well as his exp
... Show MoreThe substrate's nature plays an important role in the characteristics of semiconductor films because of the thermal and lattice mismatching between the film and the substrate. In this study, tin sulfide (SnS) nanostructured thin films were grown on different substrates (polyester, glass, and silicon) using a simple and low-cost chemical bath deposition technique. The structural, morphological, and optical properties of the grown thin films were investigated using X-ray diffraction (XRD), field emission scanning electron microscopy (FESEM), and ultraviolet-visible-near infrared (UV-Vis-NIR) spectroscopy. The XRD and FESEM results of the prepared films revealed that each film is polycrystalline and exhibits both orthorhombic and cubic stru
... Show MoreThe Sr doped La1Ba1-xSrx Ca2Cu4O8.5+δ samples with 0 ≤ x ≤ 0.3 had been prepared using the solid state reaction. The samples were claimed at 800°C for 3hr, palletized and sintered at 860°C for 20hr in air . Dielectric constant and loss by means of capacitance have been investigated with frequencies in the range of 1kHZ to 1MHZ for our samples at room temperature. Also, Shore hardness has been measured. The dielectric constant and loss decrease slightly with the increase of frequency for all compounds. Additionally, the partial substitution of Sr+2 into Ba+2 sites never have effect on the dielectric properties. X-ray diffraction (XRD) analysis showed a tetragonal structure and the
... Show MoreIn this research prepare membranes pure silicon carbide (SiC) as well as gas Alloy (ammonia) and using a laser was leaked membrane of glass flooring. To Drasesh optical properties of membranes prepared depending on the technique (Swanepoel) and Adhrt results obtained in general increased permeability pure silicon membranes
Charge extraction layers play a crucial role in developing the performance of the inverted organic solar cells. Using a transparent metal oxide with appropriate work function to the photoactive layer can significantly decrease interface recombination and enhance charge transport mechanism. Therefore, electron selective films that consist of aluminium-doped titanium dioxide (TiO2:Al) with different concentrations of Al (0.4, 0.8, and 1.2)wt % were prepared using sol-gel technique. The inverted organic solar cells PCPDTBT: PCBM with Al doped TiO2 as electron extraction layer were fabricated. It is well known that Al doping concentration potentially affects the physical characteristics of the TiO2 by control
... Show MoreIn this study, the spreading of the pandemic coronavirus disease (COVID-19) is formulated mathematically. The objective of this study is to stop or slow the spread of COVID-19. In fact, to stop the spread of COVID-19, the vaccine of the disease is needed. However, in the absence of the vaccine, people must have to obey curfew and social distancing and follow the media alert coverage rule. In order to maintain these alternative factors, we must obey the modeling rule. Therefore, the impact of curfew, media alert coverage, and social distance between the individuals on the outbreak of disease is considered. Five ordinary differential equations of the first-order are used to represent the model. The solution properties of the system ar
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