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 Telecom) sample of the year 2017, where the ratio was about (74%) and indicates the good proportion in the application of the standard. In addition, the opinions of a group of individuals in the companies (the sample of the research) were identified through the distribution of the questionnaire. The purpose of the questionnaire is to enhance the results of the research. It also shows that the topics of sustainability in the sectors of communication, transport and industry Financial statements to enhance confidence in the financial statements
The research aims to; identify the management of conflict as perceived by secondary school managers toward the directors of directorates of education in wassat province, identify functional performance as perceived by secondary school managers toward the directors of directorates of education in wassat province. Besides, explore the relationship between Conflict management and functional performance among the directors of directorates of education in wassat province. A descriptive approach deemed more appropriate with study design. As a tool to collect the data of current research, the author used a questionnaire. Spss tools were used for data analysis
لقد لاقت مواضيع استعمال التحليل الاحصاء المالي رواجاً كبيراً في الآونة الأخيرة سواء على مستوى الافراد والشركات العامة والخاصة مروراً بأسواق الاسهم والاوراق المالية (البورصات) وصولاً الى اقتصاديات الدول والبلدان. وذلك بعد وصول الباحثين والدارسين للظواهر الاقتصادية والمالية بكل أنماطها الى إدراك أهمية التحليل الكميّ عموماً والتحليل الاحصائي على وجه الخصوص، مما دفعنا لتأليف الطبعة الأولى من هذا الكتاب بالع
... Show Moreأن صفة التغير المتسارع في نمط الحياة ولّد مبدأ اللايقين عند إتخاذ القرارات المالية لأي ظاهرة عموماً أو نشاط إقتصادي على وجه الخصوص. وهذا يتطلب الأستعانة بالأدوات الأحصائية كمنهج علمي يساعد في وصفها وتحليلها كمياً ومن ثم التنبؤ بها مستقبلاً كمحاولة لسبر غور اللايقين الذي يكتنف المستقبل كمجهول يتوجس منه الجميع. وقد أصبح متخذ القرار الأستثماري أو صاحب رأس المال وغيرهما من المضاربين والمتعاملين في الاسواق الما
... Show MoreThe wastewater arising from pulp and paper mills is highly polluted and has to be treated before discharged into rivers. Coagulation-flocculation process using natural polymers has grown rapidly in wastewater treatment. In this work, the performance of alum and Polyaluminum Chloride (PACl) when used alone and when coupled with Fenugreek mucilage on the treatment of pulp and paper mill wastewater were studied. The experiments were carried out in jar tests with alum, PACl and Fenugreek mucilage dosages range of 50-2000 mg/L, rapid mixing at 200 rpm for 2 min, followed by slow mixing at 40 rpm for 15 min and settling time of 30 min. The effectiveness of Fenugreek mucilage was measured by the reduction of turbidity and Chemical Oxygen Demand
... Show Moreobjective the research to diagnosis and interpretation of the nature of the correlation between the basic elements of knowledge management (tecgnology , structure , culture , process , human resource ) and the strategic performance of the Iraqi private banks, the research community and the level dimensions, and tested this research in the private banking sector represented by (7), especially in Baghdad city, Iraqi banks, and applied on sample consisting of 100 distributors in several administrative levels Director (Director, Director of the department, branch manager), and use questionnaire Head to collect data and information tool, and some private banks annual reports, has sought research to test a number of h
... Show Morethe bank sect for any country is very important because its represent a major nerve to feed a verity economic and finance activities .development any state measure by development banking sets and its represent important factor to investors attract . and because important of this subject ,teen accounting rule is a specialized for it .its related by Disclosures in the Financial Statements Of Banks and The Similar Institutions, its accredit by auditing and accounting standard consul in republic of Iraq.in date 10/28/1998. &
... Show MoreThe migration from IPv4 to IPv6 can not be achieved in a brief period, thus both protocols co-exist at certain years. IETF Next Generation Transition Working Group (NGtrans) developed IPv4/IPv6 transition mechanisms. Since Iraq infrastructure, including universities, companies and institutions still use IPv4 protocol only. This research article tries to highlight, discuss a required transition roadmap and extend the local knowledge and practice on IPv6. Also, it introduces a prototype model using Packet tracer (network simulator) deployed for the design and implementation of IPv6 migration. Finally, it compares and evaluates the performance of IPv6, IPv4 and dual stack using OPNET based on QoS metrics such as throughput, delay and point to
... Show Moreفي هذا البحث تمت دراسة احد نماذج العمليات العشوائيه التصادفية وهو احد نماذج le'vyمعتمدين على مايسمى بالحركه البراونيه ذي الأحداثيات الجزئية Brownia subordinate. اذ تم الاعتماد على ما يسمى بأنموذج معكوس كاوس الطبيعي Normal Inverse Gassian (NIG اذ يهدف هذا البحث الى تقدير معالم ذلك الأنموذج بأستعمال طريقتي العزوم والأمكان الأعظم , ومن ثم توظيف تلك المقدرات للمعالم في دراسة عوائد الأسهم وتقييم اصول التسعير للمصرف المتحد ومصر
... Show Moreبسم الله الرحمن الرحيم
القراءات القرآنية المتواترة والشاذة أثرت أثرا واضحا في الأحكام الفرعية الشرعية في العبادات والمعاملات وغير ذلك من أحكام الفقه المعروفة بالفروع ، لذى كانت محل عناية واهتمام الفقهاء والمفسرين من كافة المذاهب والفرق الإسلامية ، وذلك لما لها من صلة قوية بالإعجاز اللغوي في القران الكريم ، فضلا عن توجيه الآيات القرآنية ، والكشف عن أحكامها ، وقد تناولنا في هذا الب
... Show MoreThe current research dealt with the issue of organizational skillfulness as an entry point to reach strategic agility. The study has been tested in Iraq's mobile operators - Asia Cell, Zain Iraq and Cork Telecom. The study was applied to a sample of (93) managers distributed at various levels of management (board members, general managers, commissioners, department managers, people managers, unit managers, office managers). The survey used the questionnaire as a key tool for collecting data and information as well as personal interviews. It has sought to test a number of hypotheses related to correlation and influence relationships between the variables of the study, in order to answer the questions related to the problem of stud
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