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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)
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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.

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Publication Date
Thu Mar 30 2023
Journal Name
Iraqi Journal Of Science
Human Bone Marrow Mesenchymal Stem Cells Isolation, Expansion and Identification
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The present study aimed to isolate and diagnose mesenchymal stem cells derived from human bone that is the source generating cells that are the best types of treatment for tissue diseases.
Cells were isolated from the back bone of the human pelvis, separated using density gradual sedimentation method and then the cells were grown on the culture media RPMI-1640 \ 20% FBS.
To detect the purity of cells that have been isolated and have been transplanted immune use the method using CD44 (mesenchymal stem cells marker) CD43, a specific marker for hematopoietic cells Nestin, (the neurons private marker).
The present study has shown that mesenchymal cells that have been isolated and expanded in this experiment has reached up 99.7% for

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Publication Date
Wed May 10 2023
Journal Name
Journal Of Engineering
3-D OBJECT RECOGNITION USING MULTI-WAVELET AND NEURAL NETWORK
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This search has introduced the techniques of multi-wavelet transform and neural network for recognition 3-D object from 2-D image using patches. The proposed techniques were tested on database of different patches features and the high energy subband of discrete multi-wavelet transform DMWT (gp) of the patches. The test set has two groups, group (1) which contains images, their (gp) patches and patches features of the same images as a part of that in the data set beside other images, (gp) patches and features, and group (2) which contains the (gp) patches and patches features the same as a part of that in the database but after modification such as rotation, scaling and translation. Recognition by back propagation (BP) neural network as

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Crossref
Publication Date
Sun Dec 31 2023
Journal Name
College Of Islamic Sciences
Sufi Tendency Between Abdul Wahab Al-Bayati and Sohrab Sepehri
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Comparative studies are, in a sense, a study of cultural identity in a broader and deeper way, as self-knowledge is in part an awareness of the other. Therefore, every study that falls within the scope of comparative literature is a study of the authentic human identity that is open to the other without distorting the individual self or cancellation of social, environmental or national affiliation.

 

      Modern comparative studies seek to go beyond the unilateral perspective of knowledge, which often leads its holders to condescend to all that may be the characteristics of the other. They strengthen the human ties between societies that differ in their culture, literature, and language, esp

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Publication Date
Fri Dec 30 2022
Journal Name
Iraqi Journal Of Science
Fully Prime Semimodule, Fully Essential Semimodule and Semi-Complement Subsemimodules
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      The concept of semi-essential semimodule has been studied by many researchers.

     In this paper, we will develop these results by setting appropriate conditions, and defining new properties, relating to our concept, for example (fully prime semimodule, fully essential semimodule and semi-complement subsemimodule) such that: if for each subsemimodule of -semimodule  is prime, then  is fully prime. If every semi-essential subsemimodule of -semimodule  is essential then  is fully essential. Finally, a prime subsemimodule  of  is called semi-relative intersection complement (briefly, semi-complement) of subsemimodule  in , if , and whenever  with  is a prime subsemimodule in , , then .  Furthermore, some res

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Publication Date
Sat Apr 15 2023
Journal Name
Iraqi Journal Of Science
Hand Written Signature Verification based on Geometric and Grid Features
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The fact that the signature is widely used as a means of personal verification
emphasizes the need for an automatic verification system. Verification can be
performed either Offline or Online based on the application. Offline systems work on
the scanned image of a signature. In this paper an Offline Verification of handwritten
signatures which use set of simple shape based geometric features. The features used
are Mean, Occupancy Ratio, Normalized Area, Center of Gravity, Pixel density,
Standard Deviation and the Density Ratio. Before extracting the features,
preprocessing of a scanned image is necessary to isolate the signature part and to
remove any spurious noise present. Features Extracted for whole signature

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Publication Date
Tue Apr 20 2021
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Weak Pseudo – 2 – Absorbing Submodules And Related Concepts
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      Let  R  be a commutative ring  with identity  and  E  be a unitary left  R – module .We introduce  and study the concept Weak Pseudo – 2 – Absorbing submodules as  generalization of weakle – 2 – Absorbing submodules , where a proper submodule  A of  an  R – module  E is  called  Weak Pseudo – 2 – Absorbing  if   0 ≠ rsx   A   for  r, s  R , x  E , implies that  rx   A + soc ( E ) or  sx  A + soc (E)  or   rs  [ A + soc ( E ) E ]. Many basic  properties, char

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Crossref
Publication Date
Wed Jan 20 2021
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
αg_Ị-open sets and αg_Ị-functions
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     The objective of this paper is to show modern class of open sets which is an -open. Some functions via this concept were studied and the relationships such as continuous function strongly -continuous function -irresolute function -continuous function.

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Crossref
Publication Date
Thu Feb 01 2024
Journal Name
Baghdad Science Journal
Investigate Spectroscopic Experimental and Theoretical Model for Hemoglobin Nanoscale Solution
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In the current study, haemoglobin analytes dissolved in a special buffer (KH2PO4(1M), K2HPO4(1M)) with pH of 7.4 were used to record absorption spectra measurements with a range of concentrations from (10-8 to 10-9) M and an absorption peak of 440nm using Broadband Cavity Enhanced Absorption Spectroscopy (BBCEAS) which is considered a simple, low cost, and robust setup. The principle work of this technique depends on the multiple reflections between the light source, which is represented by the Light Emitting Diode 3 W, and the detector, which is represented by the Avantes spectrophotomer. The optical cavity includes two high reflectivity  ≥99%  dielectric mirrors (dia

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Scopus Crossref
Publication Date
Sun Jan 02 2011
Journal Name
Journal Of Educational And Psychological Researches
Mental Health and Its Relationship with Shyness for University Students
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This study aimed to show the relationship between mental health and shyness for university students in Baghdad and Al – Mustansiria university which its subject was (200) students  ,          ( 100) males and  ( 100) females , Mental Health scale which is constructed by (Al – Janabi 1991) and developed by (Hassan 2006) was used for this aim  ,The scale of shyness was built according to a questioner to the students and according to previous publications and studies .

Multiple regulation analysis step - wise was used for data analysis in order to identify the possibility to find single or couple indications for the independent variable (mental

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Publication Date
Sat Oct 20 2018
Journal Name
Journal Of Economics And Administrative Sciences
Value added tax and its technical organization Lebanon Case Study
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Abstract

      Value Added Tax (VAT) is one of the most important types of indirect taxes because of its advantages in achieving financial, economic and financial objectives. The introduction of VAT is part of the reform of the structure of the Lebanese public tax system aimed at reducing the fiscal deficit and resulting inflation, which still lacks a general consumption tax. There is also an urgent need to increase treasury revenues , Because of its broad tax base, as it imposes on the consumption of locally produced and imported goods, in addition to the role played by this tax in support of the local product              &nbs

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