Preferred Language
Articles
/
jpgiafs-909
The role of the auditor in measuring social and environmental performance indicators in light of the implementation of the GRI standards: (Applied research at the Iraqi General Cement Company)
...Show More Authors

This study measures the indicators of social and environmental performance of the contents of the administration's prepared reports on its social and environmental performance by comparing the actual performance with the indicators set within the standards of the Global Reports Initiative (GRI), In preparing this research, the researchers relied on studying the criteria of the Global Reporting Initiative, which aims to achieve a high level of performance disclosure under sustainability, In light of contemporary global trends towards achieving sustainable development and its disclosure and the orientations of economic institutions and units in different countries towards emphasizing the extent of commitment during practicing its activities to achieve sustainability in its dimensions (institutional, economic, environmental and social), In addition to the emergence of studies that emphasized the need for expansion in the areas of disclosure and performance measurement in the light of sustainability towards achieving transparency and developing accountability, the auditing profession is no longer limited to the financial function mainly to verify its integrity and credibility, but it has become obligatory for its practitioners to take into account contemporary developments in the fields Profession to include work on providing other services, which are non-financial services, including performance measurement services and confirmation services for management reports prepared in accordance with sustainability under the application of the standards (GRI), In light of this, the social and environmental performance of the Cement Company was measured to verify its safety and adequacy in accordance with the standards of the Global Reports Initiative (GRI(.

The researchers reached a set of conclusions, the most important of which are: (1) The absence of accredited measurement indicators for auditors used for the purpose of verifying the consideration of sustainability when performing business and operational activities. (2) The overall assessment rate for the environmental part was (6%), while the evaluation rate was the total for the social part (4%), which indicates a very low evaluation rate for the disclosure of information related to those parts. (3)The total percentage when performing the level of performance and disclosure according to the environmental and social parts reached (5%) for the three years subject to examination, which indicates a lack of transparency in the disclosure compared to the activity of the economic unit subject to the examination, which is considered an environmental pollutant and thus its reflection on the ability to achieve sustainable development.

View Publication Preview PDF
Quick Preview PDF
Publication Date
Sun Oct 16 2022
Journal Name
Arab Journal For Plant Protection
Effects of Pseudomonas fluorescens, Bacillus thuringiensis tenebrionis Isolates and Biologically Synthesized Silver Nanoparticles on Cellulase Enzyme Activity in Workers' Digestive System of the Termite Microcerotermes diversus Silv
...Show More Authors

Kamel, S.H., R.F. Al-Jassani and H.A. Al-Shammari. 2022. Effects of Pseudomonas fluorescens, Bacillus thuringiensis tenebrionis Isolates and Biologically Synthesized Silver Nanoparticles on Cellulase Enzyme Activity in Workers' Digestive System of the Termite Microcerotermes diversus Silv. Arab Journal of Plant Protection, 40(4): 315-324. https://doi.org/10.22268/AJPP-40.4.315324 The purpose of this study was to investigate the effect of different bacterial isolates of P. fluorescens and B. t. tenebrionis and silver nanoparticles on the activity of the cellulase enzyme in termites' middle digestive system and its role in glucose release by treating cellulose media with bacterial strains and nanoparticles. Ultraviolet spectroscopy re

... Show More
View Publication
Scopus (1)
Scopus
Publication Date
Tue Jan 01 2019
Journal Name
Journal Of Global Pharma Technology
A morphological study and a new species registration of genus Xerophloea Germa, 1839 sp.nov. From sub-family Ledrinae Fairmai, 1855 of the leafhopper (Hemiptera: Cicadellidae) in Iraq
...Show More Authors

Scopus
Publication Date
Sun Apr 14 2024
Journal Name
Plant Archives (09725210)
Effect of addition of organic and chemical fertilization and spraying of alpha tocopherol on the growth and yield of tomato (Solanum lycopersicum mill.).
...Show More Authors

Publication Date
Wed Sep 17 2025
Journal Name
Journal Of Baghdad College Of Dentistry
Evaluation of Andrews' six keys of normal occlusion in a sample of Iraqi adults in Baghdad city
...Show More Authors

Background: The Andrews’ six keys of normal occlusion contribute individually and collectively to the total scheme of occlusion and, therefore, are viewed as essential to successful orthodontic treatment. The present research aims to evaluate the presence of the parameters of the Andrews’ Six Keys of normal occlusion in a sample of 100 Iraqi adults with complete permanent dentition and clinically acceptable normal occlusion (Angle’s Class I) in Baghdad city. Their age range 18-25 years (60 males and 40 females). Materials and methods: Each patient was subjected to clinical examination and then study cast models were made, with their occlusal records. The measuring tools that have been used involved: Three-dimensional goniometer to me

... Show More
View Publication Preview PDF
Publication Date
Sun Nov 01 2015
Journal Name
Iosr J Dent Med Sci
Upsurge of cases of lichen planus in Iraqi population in Baghdad City with frequency of hepatitis viruses
...Show More Authors

KE Sharquie, AA Noaimi, AA Zeena, IOSR J Dent Med Sci, 2015 - Cited by 5

View Publication
Publication Date
Mon Oct 01 2018
Journal Name
Pharmaceutical Sciences And Research
Assessment of nurses documentation for nursing care at surgical wards in baghdad teaching hospitals
...Show More Authors

Scopus (15)
Scopus
Publication Date
Sat Jan 01 2011
Journal Name
Journal Of Water Resource And Protection
Seasonal Variations of Some Ecological Parameters in Tigris River Water at Baghdad Region, Iraq
...Show More Authors

View Publication
Crossref (30)
Crossref
Publication Date
Mon Feb 29 2016
Journal Name
Current Research In Nanotechnology
CuInSe2 (CIS) as A light Absorption Layer of Photovoltaic Solar-Cells
...Show More Authors

Arrested precipitation methode used to synthesize CuInSe2 (CIS) nanocrystals were added to a hot solvent with organic capping ligands to control nanocrystal formation and growth. CIS thin films deposited onto Soda-Lima Glass (SLG) substrate by spray-coat, then selenized in Ar-atmosphere to form CIS thin films. PVs were made with power conversion efficiencies of 0.631% as-deposited and 0.846% after selenization, for Mo coated, under AM 1.5 illuminations. (XRD) and (EDX) it is evident that CIS have chalcopyrite structure as the major phase with a preferred orientation along (112) direction and Cu:In:Se nanocrystals is nearly 1:1:2 atomic ratio.

View Publication Preview PDF
Publication Date
Tue Sep 11 2018
Journal Name
Iraqi Journal Of Physics
Responsivity of porous silicon for blue visible light with high sensitivity
...Show More Authors

In this work, porous silicon (PS) are fabricated using electrochemical etching (ECE) process for p-type crystalline silicon (c-Si) wafers of (100) orientation. The structural, morphological and electrical properties of PS synthesized at etching current density of (10, 20, 30) mA/cm2 at constant etching time 10 min are studied. From X-ray diffraction (XRD) measurement, the value of FWHM is in general decreases with increasing current density for p-type porous silicon (p-PS). Atomic force microscope (AFM) showed that for p-PS the average pore diameter decreases at 20 mA. Porous silicon which formed on silicon will be a junction so I-V characteristics have been studied in the dark to calculate ideality factor (n), and saturation current (Is

... Show More
View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Tue May 01 2018
Journal Name
Journal Of Physics: Conference Series
Design of Light Trapping Solar Cell System by Using Zemax Program
...Show More Authors

View Publication
Scopus (4)
Crossref (6)
Scopus Clarivate Crossref