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The research aims to develop a proposed mechanism for financial reporting on sustainable investment that takes the specificity of these investments.

To achieve this goal, the researcher used (what if scenario) where the future financial statements were prepared for the year 2026, after completion of the sustainable project and operation, as the project requires four years to be completed.

The researcher relied on the results of the researchers collected from various modern sources relevant to the research topic and published on the internet, and the financial data and information obtained to assess the reality of the company's activity and its environmental, social, and economic i

The present study took up the different ways to cultivate the species Epipremnum aureum by two habitat water and soil and comber the anatomical features of the root, stem, and leaf. The results showed amazing significant anatomical features to the ecosystem. The root and stem anatomy showing decrease in all characters that studied but the leaf anatomy showing increase of palisade, spongy tissue thickness, midrib thickness, number of vessels in the xylem also the long and width of stomata of the soilless plants than soil ones. The upper epidermis empty from the stomata for the two treatment and the stoma diffuse in the lower epidermis, the type of it paracytic type. Also the total of flavonoids in the plant that were growth in soil reached 1

This work was conducted to study limestone rock wettability alteration to enhance oil recovery by flooding using different Nano silica (NS) sizes suspended in saline water and compared with flooding solution of polyethylene glycol (PEG) polymer and sodium dodecyl sulfate (SDS) surfactant, the stability of nanofluids measured by zeta potential. In the flooding system, the secondary recovery by silica nanofluids (0.01 wt. % NS concentration) achieved an oil recovery of 35vol. % and 26.08 vol. % for 10, 52 nm after primary recovery respectively, while PEG polymer and SDS surfactant achieved oil recovery of 5 vol. % and 10 vol. % only respectively. The stability of pressure difference approved that silica nanoparticle never causes any p

Thermal conductivity of compacted bentonite is one of the most important properties where this type of clay is proposed for use as a buffer material. In this study, Lee's disc method was used to measure the thermal conductivity of compacted bentonite specimens. The experimental results have been analyzed to observe the three major factors affecting the thermal conductivity of bentonite buffer material. While the clay density reaches to a target value, the measurement is taken to evaluate the thermal conductivity. By repeating this procedure, a relationship between clay dry density and thermal conductivity has been established in specimens after adjusting the water contents of the bentonite by placing its specimens in a drying oven for diffe

Convolvulus arvensis is a species of bindweed that is rhizomatous and is in the morning glory family (Convolvulaceae) native to Europe and Asia. The plant is naturally grown in Iraq. The plant was reported to be used in traditional medicine from as early as 1730s.

The Aerial parts of Convolvulus arvensis were macerated in 80% ethanol for 6 days. The concentrated extract was partitioned with n-hexane, chloroform, ethyl acetate- and n-butanol successively. The n-hexane and ethyl acetate, fractions were examined for the presence of phytochemicals by thin l

This study was aimed to examined effect of Januvia treatment on methionine synthases Meth and cystathionine B- synthase (CBS) in Iraqi patients type2 without treated and another group who taken Januvia treated in addition to diabetic patients with complication without treated with Januvia Also, to found the relationship between these parameters with BMI, FBS, HbA1C and Insulin levels. Firstly, the blood sampling date for this research between December and February 2019 - 2020. Blood sampling was withdrawn from 8:00 to 10:00 in the case of fasting of all substances . five milliliters of venous blood were collected by means of an antecubital venipuncture divided into two parts, one of which (2ml) was put in a tube containing anticoagulant fac

The aim of this study is to identify the effect of enabling the effectiveness of the work of the audit committees in private commercial banks and to identify the extent of awareness of the importance of empowerment in the work of these committees, especially as it is known that these committees, especially the inspection committees that go to private banks and from various sources including committees of the Central Bank of Iraq Committees of the Securities Commission and finally committees of the external audit offices, through an analysis of the determinants of empowerment in the performance of the most important work of the audit committees, namely: supervising the process of preparing reports, supervising the system of intern

The current article focuses on studying the social organization reality of the Iraqi society; it aims to construct an Iraqi organized personality that believe in the principles of Islamic religion by making use of the sociology thoughts in explaining the strength of social organization, and the causes of social deviance in attempt of decreasing the deviance and strengthening the cohesion of Iraqi character.

The researchers put forward some questions: to what extent the western theoretical pattern can succeed in explaining the social organization of the Iraqi society? What is the more appropriate western theory for diagnosing the cohesion and deviance of the society? What is the s

The aim of this research is to identify the impact of the effectiveness of digital transformation technology in improving the efficiency of the insurance service in the public insurance companies in Iraq through digital transformation technology in the insurance process "promotion of the insurance product, submission of insurance application, underwriting, settlement of losses" and to achieve this goal a questionnaire was designed A survey distributed in the surveyed community Which represents the decision makers in the researched companies under study, and one of the most important results of the research was the existence of a relationship between digital transformation and improving the efficiency of the insurance process, whether thr