The objective of this research is to know the extent to which Iraqi and Arab companies apply the criteria of accounting for sustainability and disclosure, as well as to analyze the content of the annual financial reports of the companies listed in the financial market to determine their compliance with the Sustainability Accounting Standards Board )SASB(. Annual Report The commitment of telecommunications companies to implement sustainability issues related to the standard of telecommunications services reached a general average of (54%) for the sample of the research sample. This means that there is a degree of admissibility in applying the standard. As well as the highest level of reporting to the criterion of the (Jordan Telec

Sovereign wealth funds have attracted the attention of the governments of the oil and non-oil countries alike, with a variation of the size of those funds to those states, based on the size of the financial surpluses resulting from Alriadat oil or foreign reserves, or state revenues for other sovereign assets. Raj use these funds remarkably during the financial crises the world has seen, including the crisis of 2008-2007., And Iraq is a oil-producing countries, which has the third largest reserves of crude oil (Crude Oil) at the level of the Arab world and of 140 300)) million barrels after Saudi Saudi Arabia and the Islamic Republic of Iran, and the fourth reserves of crude oil in the world after issued Venezuela to the reserve

The current study is considered a field study to measure the level of satisfaction of the academic programs of Media Masters students. That was accomplished through surveying the attitudes of the students who are enrolled in the faculties of media at the following universities: (Petra University, The Middle East University (MEU), and Al-Yarmouk University). Those students were enrolled in the master’s program within the formal educational system during the second semester of the academic year (2015 – 2016). This survey aims to identify the services, facilities and academic programs provided by the concerned faculties. It, also, aims to identify the public relations, administrative, educational and services aspects of those faculties.

The research aims to identify the future teachers' attitudes toward cloud computing in the Kingdom of Saudi Arabia from their point of view. The research adopted the descriptive approach, and a questionnaire was applied to a random sample of (370) male and female teachers in governmental and private general education schools in the Al-Jouf region, Saudi Arabia. The results of the research concluded that the reality of future teachers' attitudes towards cloud computing in the Kingdom of Saudi Arabia from their point of view is very high and that most areas of using computing are in the field of assessment, then teaching, and activities. The challenges of future teachers' attitudes toward cloud computing are recorded at a high level, parti

This study involves the investigation of the effect of nitrogen laser with 337.1 nm wavelength on the sensitivity of Staphylococcus aureus bacteria by using local therapeutic due to burns. Thirty six isolate of Staphylococcus aureus bacteria were isolated from 25 patients suffering from sever burns, each isolate of bacteria was irradiated with nitrogen laser at (5, 10, 15 and 30) pulses/second repetition rates for 1, 5, 10, 20 and 30 minutes for each repetition rate. The effects of nitrogen laser on the local therapeutics sensitivity of bacteria were obtained using Kirby Baur method. Changes in the sensitivity of bacteria to local therapeutics (Tetracyclin, Chloramphenicol, Flumizin and Fucidin) occur at high repetition rate(30 pulses/seco

Background: For various reasons, inguinal hernia repair under local anaesthesia is not well accepted to both patients and surgeons. The patients fear from pain and surgeons need full relaxation and co-operation to do successful hernia repairMethods: purpose of this study is to evaluate the effectiveness of local anaesthesia in inguinal hernia repair.prospective study was made from January 2011-0ctober 2013 , on a total of 50 patients with inguinal hernia operated on under local anaesthesia. Patients were selected primarily on the basis of their willingness to accept the procedure after the technique was described to them.Results: In this study 50 patient and 58 herniorrhaphies done for them during a period of about 34months were evaluate

Applications of remote sensing are important in improving potato production through the broader adoption of precision agriculture. This technology could be useful in decreasing the potential contamination of soil and water due to the over-fertilization of agriculture crops. The objective of this study was to assess the utility of active sensors (Crop Circle™, Holland Scientific, Inc., Lincoln, NE, USA and GreenSeeker™, Trimble Navigation Limited, Sunnyvale, CA, USA) and passive sensors (multispectral imaging with Unmanned Arial Vehicles (UAVs)) to predict total potato yield and phosphorus (P) uptake. The experimental design was a randomized complete block with four replications and six P treatments, ranging from 0 to 280 kg P ha−1, as

In this research two algorithms are applied, the first is Fuzzy C Means (FCM) algorithm and the second is hard K means (HKM) algorithm to know which of them is better than the others these two algorithms are applied on a set of data collected  from the Ministry of Planning on the water turbidity of five areas in Baghdad to know which of these areas are less turbid in clear water to see which months during the year are less turbid in clear water in the specified area.

Recent research has shown that a Deoxyribonucleic Acid (DNA) has ability to be used to discover diseases in human body as its function can be used for an intrusion-detection system (IDS) to detect attacks against computer system and networks traffics. Three main factor influenced the accuracy of IDS based on DNA sequence, which is DNA encoding method, STR keys and classification method to classify the correctness of proposed method. The pioneer idea on attempt a DNA sequence for intrusion detection system is using a normal signature sequence with alignment threshold value, later used DNA encoding based cryptography, however the detection rate result is very low. Since the network traffic consists of 41 attributes, therefore we proposed the

This study offers a new Mixed Meta Heuristics algorithm (HGSABAT) for estimating the parameter values of each of the six categories of Non-Linear regression models examined (Misrald, Meyer4, Meyer7, Militky4, Militky2, and MGH09) by combining the Gravitational Search Algorithm and Bat Algorithm. Some models have different numbers of parameters. For example, the Misrald and Militky2 models of the Non-Linear Regression model have two parameters (Bl, B2). In contrast, the MGH09 and Militky4 models have four parameters (MGHl, MGH2, MGH3, and MGH4), in which location as the Meyer4 and Meyer7 models have three attributes (Meyerl, MGH2, and MGH3). To examine the effectiveness of the suggested Hybrid Meta Heuristics algorithm (HGSABAT), a simulatio