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 sust

The development of a future mechanism for sustainable development in Iraq to meet the current and future challenges requires an analysis of the indicators of sustainable development. This research aims at presenting and analyzing the social care aspect and highlighting the important role of taxes with a focus on social sustainable development to determine the extent and direction of changes. Level of progress, the researcher concludes the weakness of the financial allocations to the Ministry of Labor and Social Affairs and in line with the large number of people who apply the conditions and controls, and recommends the researcher the necessity of participation of all segments of society between the public and private sector In terms of o

Investigations made and soil samples brought from 14 sites in different areas, including Abu Ghraib and Al Anbar. Tests and measurements made in the Microbiology Laboratory at the College of Agriculture, University of Anbar. Department of Soil Sciences and water Resources, in order to isolate bio-fertilizers and test isolates fixing nitrogen in atmosphere and solvents for phosphorous compounds efficiency. The experiment included isolating and diagnosis of bacteria from rhizosphere soils of different plants that were brought from different agricultural areas, 74 isolates obtained by soils alleviation, and then the bio-chemical morphological and microscopic characteristics of these soils studied. The results showed that the most abundant and

Villages in most rural areas of the developing world, including Iraq, suffer from a deterioration in the urban structure in its various aspects, both in the lack of internal planning in terms of residential unit design which is not commensurate with the sustainable health life, in addition to the lack of infrastructure and community services networks As well as road networks linking them to neighboring urban centers, which was accompanied by the emergence of other problems, including the desire of the population to migrate to neighboring cities and the deterioration of economic activities due to lack of activation of economic development plans (Rural villages suffer from a lack of interest in urban development within the regional spatial

In this research, the performance of a two kind of membrane was examined to recovering the nutrients (protein and lactose) from the whey produced by the soft cheese industry in the General Company for Food Products inAbo-ghraab.Wheyare treated in two stages, the first including press whey into micron filter made of poly vinylidene difluoride (PVDF) standard plate type 800 kilo dalton, The membrane separates the whey to permeate which represent is the main nutrients and to remove the fat and microorganisms.The second stage is to isolate the protein by using ultra filter made of polyethylsulphone(PES)type plate with a measurement of 10,60 kilo dalton and the recovery of lactose in the form of permeate.
The results showed that the percen

The problem of generated waste as a result of the implementation of construction projects, has  been aggravated recently because of construction activity experienced by the world, especially Iraq, which is going through a period of reconstruction, where construction waste represents (20-40%) of the total generated waste and has a negative effect on the environment and economic side of the project. In addition, the rate of consumpted  amounts of natural resources are estimated to be about 40% in the construction industry, so it became necessary to reduce waste and to be manage well. This study aims to identify the key factors affecting waste management through the various phases of the project, and this is accom

The production companies in the Iraqi industry environment facing many of the problems related to the management of inventory and control In particular in determining the quantities inventory that should be hold it. Because these companies  adoption on personal experience and some simple mathematical methods which lead to the identification of inappropriate quantities of inventory.

       This research aims to identify the economic quantity of production and purchase for the Pepsi can 330ml and essential components in Baghdad soft drinks Company in an environment dominated by cases of non ensure and High fluctuating as a result of fluctuating demand volumes and costs ass

This research presents a particular designing strategy for a free form of surfaces, constructed by the lofting design method. The regarded surfaces were created by sliding a B-spline curves (profile curves), in addition to describing an automatic procedure for selective identification of sampling points in reverse engineering applications using Coordinate Measurement Machine. Two models have been implemented from (Ureol material) to represent the different cases of B-spline types to clarify its scope of application. The interior data of the desired surfaces was designed by MATLAB software, which then were transformed to UG-NX9 software for connecting the sections that were designed in MATLAB program and obtaining G-code programs for the

Tin oxide was deposited by using vacuum thermal method on silicon wafer engraved by Computer Numerical Controlled (CNC) Machine. The inscription was engraved by diamond-made brine. Deep 0.05 mm in the form of concentric squares. Electrical results in the dark were shown high value of forward current and the high value of the detection factor from 6.42 before engraving to 10.41 after engraving. (I-V) characters in illumination with powers (50, 100, 150, 200, 250) mW/cm2 show Improved properties of the detector, Especially at power (150, 200, 250) mW/cm2. Response improved in rise time from 2.4 μs to 0.72 μs and time of inactivity improved 515.2 μs to 44.2 μs. Sensitivity angle increased at zone from 40o to 65o.

   Adsorption of lead ions from wastewater by native agricultural waste, precisely tea waste. After the activation and carbonization of tea waste, there was a substantial improvement in surface area and other physical characteristics which include density, bulk density, and porosity. FTIR analysis indicates that the functional groups in tea waste adsorbent are aromatic and carboxylic. It can be concluded that the tea waste could be a good sorbent for the removal of Lead ions from wastewater. Different dosages of the adsorbents were used in the batch studies. A random series of experiments indicated a removal degree efficiency of lead reaching (95 %) at 5 ppm optimum concentration, with adsorbents R² =97.75% for tea. Three mo