Traditional accounting takes only one dimension (economic) in calculating the value added of the company, and all other aspects (including environmental and social) are neglected, and despite the emergence of Sustainability Accounting and the interest of companies in preparing sustainability reports, these reports are suffering from many problems, including multiple metrics used in measuring companies (cash, quantity and lavish). In addition, these reports may reach dozens of pages in some companies and this causes the problem (information overload) which affects the qualitative properties of accounting information such as appropriate and relative, which requires the need to find a tool that can measure the Sustainability Unit of

                 The research deals with the concept of a New Urbanism as an urban development strategy in the suburbs of cities or in its centers that are affected by pedestrian-oriented design and the possibility of walking, as well as integrating economic classes through the diversity of housing and its costs, and this works to facilitate access to jobs and services while providing more diverse neighborhoods and reducing the use of cars , As designing separate houses in the suburbs and increasing car trips poses a threat to the environment and the quality of urban life, and thus the new urban provides a good strategy for developing

This study aims to examine the main features of the new trends in agenda studies using the secondary analytic approach in analyzing the newest studies in agenda-setting issues from 2007 till 2017, in addition to the quantitative approach.
The researcher has analyzed 110 studies -75 foreign and 35 Arabic - to determine, describe and evaluate the key research trends which came in Arabic and foreign agenda-setting studies. The results confirmed that studies of the agenda theory are increasing steadily worldwide with diversity in the theoretical trends and used research tools. In addition, primary studies focus on content analysis and the survey approach (method). Also, most Arabic agenda-setting studies used the traditional methods and k

This paper proposes a new method to tune a fractional order PID controller. This method utilizes both the analytic and numeric approach to determine the controller parameters. The control design specifications that must be achieved by the control system are gain crossover frequency, phase margin, and peak magnitude at the resonant frequency, where the latter is a new design specification suggested by this paper. These specifications results in three equations in five unknown variables. Assuming that certain relations exist between two variables and discretizing one of them, a performance index can be evaluated and the optimal controller parameters that minimize this performance index are selected. As a case study, a thir

Based on collections made during March to September 2012. A totals of 58 species belong to 33 genera were identified from extra north to extra south of Erbil governorate, among them 30 species are registered as a new record to flora of Iraq. Most attention was paid to the most common and abundant lichens that present almost in most locations, which were Collema cristatum, Diploschistes scruposus, Lecanora dispersa, Lecanora murales, Pertusaria flavicunda, Placidium lacinulatum, Thelomma californicum and Verrucaria Maura.

 Three of imide intermediate products  were synthesized by reacting of phthalic anhydride with glycine (2a), and tetrachloro phthalic anhydride with glycine , (S)-2-[(tert-Butoxycarbonyl)amino]-3-aminopropionic acid ( 2b,c)  respectively   in  dry toluene  with azeotropic removal of water using Dean- stark apparatus then carboxyl functional group activated by refluxing with  thionyl chloride, the resulted acid chloride (3a-c) were reacted with different amine (5-flourouracil, 4-chloroaniline, 4-bromoaniline, 2-amino thiazole, and pyrrolidine) (4a-e) , the   resulted products consider as

Significant advances in horizontal well drilling technology have been made in recent years. The conventional productivity equations for single phase flowing at steady state conditions have been used and solved using Microsoft Excel for various reservoir properties and different horizontal well lengths.
The deviation between the actual field data, and that obtained by the software based on conventional equations have been adjusted to introduce some parameters inserted in the conventional equation.
The new formula for calculating flow efficiency was derived and applied with the best proposed values of coefficients ψ=0.7 and ω= 1.4. The simulated results fitted the field data.
Various reservoir and field parameters including late

The arrival of Russian President Vladimir Putin to power in the Russian Federation is an important factor in delineating a new approach to Russian policy towards regions that have great strategic importance affecting its national security. Therefore, NATO's progress eastward towards these regions prompts Russia to delineate a new strategy to confront this progress as well as preserving its control in the near neighboring regions represented by the countries of Eastern Europe, especially after the changes that occurred in those regions following the color revolutions that swept the region, such as the first application of this Russian policy in 2014, through the annexation of Crimea, and the latest military operations in Ukraine i

     New nano composites containing Schiff bases have been synthesized and presented in this paper. All compounds have been categorized through FT-IR and some of them by H-NMR spectroscopy. The antibacterial performance of the prepared compounds has been investigated according to the agar diffusion method. The compounds (P1,P2,C1, and C2) have shown, in general,  significant inhibition against bacterial.

الخلاصة لقد شكل المحافظون الجدد وهم بالأساس نخبة من المثقفين ومن السياسيين الأمريكيين كتلة ضغط كبيرة التأثير على الإدارة في عهد الجمهوريين. حمل هؤلاء المحافظون مشروعاً إيديولوجياً البسوه لسلطة الجمهوريين وهو يهدف إلى جعل أمريكا سيدة العالم من دون منازع خاصة بعد انهيار الاتحاد السوفييتي ونهاية الحرب الباردة. واكب هذا الحدث التاريخي الكثير من الأفكار ومنها (نهاية التاريخ)، وصراع الحضارات، وكذ