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 was included external morphological study of male Black veined white butterfly Aporiacrataegi L. 1758. The study involved morphological characters of many body regions, in addition the male genitalia. This morphological characters study supported by illustrations, it should be noted the work specimens were collected from northern Iraq.
The study involved preparing a new compound by combining Schiff bases generated from compounds for antipyrine, including lanthanide ions (lanthanum, neodymium, erbium, gadolinium, and dysprosium). The preparation of the ligand from condensation reactions (4-antipyrinecarboxaldehyde with ethylene di-amine) at room temperature, and was characterization using spectroscopic and analytical studies ( FT-IR, UV-visible spectra, 1H-NMR, mass spectrometry, (C.H.N.O), thermogravimetric analysis (TGA), in addition to the magnetic susceptibility and conductivity measurement of the synthesis complexes, among the results we obtained from the tests, we showed that the ligand behaves with the (triple Valence) lanthanide ions, the multidentate
... Show MoreVerbs are an important material in the construction of the sentence, as they are among the requirements of every sophisticated language, and in this regard, Ibn Al-Gothic (d. 367 AH): “Know that verbs are the origins of the buildings of most speech, and thus scholars called them buildings.” Verbs are the source of expression of the speakers’ ideas to represent the element of activity and movement, and with their knowledge We infer the meanings of Arabic words, and Ibn Al-Sarraj (d. 316 AH) defined it: “The verb denotes a meaning and a time, and that time is either past, present, or future.” Its letters are original and does not drop from its construction a letter in the conjugation of its conjugations, and it is in Arabic two type
... Show MoreA significant amount of apiaries is destroyed in most areas of Iraq by attacking of the hornet
Advancements and modernizations introduced into the educational and pedagogical systems have significantly impacted teaching processes and how subjects are presented and explained to students. The focus has shifted to how learners interact with the material they need to learn, providing sufficient opportunities for learning and granting them freedom and self-confidence to achieve learning objectives. The research problem stems from the researcher's experience as a lecturer in the College of Physical Education and Sports Science, particularly in teaching basketball. She observed that some instructors were deficient in using the most effective teaching methods. The researcher formulated her research question based on these observations: "What
... Show MoreThe non static chain is always the problem of static analysis so that explained some of theoretical work, the properties of statistical regression analysis to lose when using strings in statistic and gives the slope of an imaginary relation under consideration. chain is not static can become static by adding variable time to the multivariate analysis the factors to remove the general trend as well as variable placebo seasons to remove the effect of seasonal .convert the data to form exponential or logarithmic , in addition to using the difference repeated d is said in this case it integrated class d. Where the research contained in the theoretical side in parts in the first part the research methodology ha
... Show MoreIn this study the assessment radon concentration in sludge of Oil
Fields in North Oil Company (N.O.C.) of Iraq have been studied
using CR-39 solid–state nuclear track detector technique. A total of
34 samples selected from 12 oil stations in the company have been
placed in the dosimeters. The average radon concentration was found
to be 162.29 Bq/m3 which is fortunately lower than the standard
international limit. The potential alpha energy concentration and
annual effective dose have been calculated. A proportional
relationship between the annual effective dose and radon
concentration within the studied region has been certified.