هدف البحث الى التعرف على القياس المحاسبي عن التنمية المستدامة، وبيان العلاقة بين القياس المحاسبي عن التنمية المستدامة وتقارير الابلاغ المالي، وكذلك بيان أثر القياس المحاسبي عن الاستدامة على تقارير الإبلاغ المالي في الشركة العامة للمنتوجات الغازية، وقد تمحورت مشكلة البحث في بيان أثر عناصر المحاسبة عن التنمية المستدامة، البيئية، والاجتماعية، والاقتصادية، على تقارير الإبلاغ المالي في الشركة العامة للمنتوجات الغازية، وقد سعى البحث لفرضي مفادها، لا يوجد أثر ذو دلالة معنوية لعناصر المحاسبة عن الاستدامة على تقارير الإبلاغ المالي في الشركة العامة للمنتوجات الغازية، ولايوجد أثر ذو دلالة معنوية لتحديات تطبيق لعناصر المحاسبة عن الاستدامة في الشركة العامة للمنتوجات الغازية، وقد توصل البحث لمجموعة من النتائج كان اهمها: أن هناك اعتقاد لدى الشركة بأن الابلاغ عن المسؤولية الاجتماعية والبيئية قد يلحق الضرر بها ويعرضهم للملاحقة القانونية، وأيضا لا توجد تخصيصات مالية من وزارة النفط كافية لدعم المحاسبة عن الاستدامة والمتمثلة بـ (البيئية، الاجتماعية، الاقتصادية).
The current research aims to identify the degree to which a sample of managers in public organizations appreciated the level of application of the service leadership style from their point of view, and its relationship to the customer satisfaction index in light of the (Covid-19) pandemic, to achieve this, the researcher followed the experimental approach by applying a questionnaire that included two axes, The first: to measure the level of service leadership according to the scale (D. Van Dierendonck and I. Nuijten, 2011), which includes (8) dimensions (empowerment, stand back, accountability, courage, forgiveness, Authenticity, humility, stewardship). The second axis: to measure the level of customer satisfaction according to (Askim, 2004
... Show MoreThe research aimed to shed light on the impact of international Accounting Standard No (21) on tax obstacles represented by (tax evasion, double taxation) The financial statements of a group of banks operating in the private sector were relied upon to know the impact of the standard on tax obstacles, as well as knowing the amount of amounts, The researcher relied on the method of financial analysis of that data, which was obtained from the website of the Securities Commission, and conducted personal interviews with a number of university professors, chartered accountants, financial experts, banks, and the General Authority for Taxes to benefit from their
... Show Moreيهدف البحث الحالي الى التعرف إلى درجة تقدير عينة من المديرين في المنظمات العامة لمستوى تطبيق ولتحقيق ، (Covid- نمط القيادة الخدمية من وجهة نظرهم ، وعلاقتها بمؤشر رضا الزبائن في ظل جائحة ( 19 ذلك اتبعت الباحثة المنهج التجريبي بتطبيق استبانة ضمت محورين، الأول: لقياس مستوى القيادة االخدمية وفقا الذي يشمل ( 8) أبعاد هي ( التمكين , الدعم , ( D. Van Dierendonck and I. Nuijten , لمقياس ( 2011 المساءلة, الشجاعة, التسامح , الموثوقية , التواضع , الر
... Show MoreOrganizational learning is one of the most important means of human resource development in organizations, but most of the organizations, especially public ones do not realize the importance of organizational learning enough, and estimated his role accurately in building intellectual capital, the resource competitive importantly for organizations of the third millennium and who suffers is other end of lack of understanding of its meaning and how to prove its presence and measured in public organizations, so there is the need for this research, which aims to investigate the effect of organizational learning its processes (knowledge acquisition, Information transfer, Interpreting the information, Organizational me
... Show MoreThe present study included the microscopic and molecular identification of Entamoeba histolytica by using specific primers to detect four virulence factors possessed by Entamoeba histolytica. Virulence factors included Active Cysteine proteinase, Galactose/N-acetyl-D-galactose-lectin, Amoeba pore C and Phospholipase. Titanium dioxide nanoparticles (TiO2NPs) were synthesized from Pseudomonas aeruginosa which producing Pyocyanin pigment as a reducing agent to form it. After that we studied the ability ofTiO2NPs to inhibit virulence factors production and curing the genes responsible for encoding them by using four different dose 2 ,3, 4, 6 mg/Kg and administered by intraperitoneal injection
... Show MoreIn this work, functionally graded materials were synthesized by centrifugal technique at different
volume fractions 0.5, 1, 1.5, and 2% Vf with a rotation speed of 1200 rpm and a constant rotation time, T
= 6 min . The mechanical properties were characterized to study the graded and non-graded nanocomposites
and the pure epoxy material. The mechanical tests showed that graded and non-graded added alumina
(Al2O3) nanoparticles enhanced the effect more than pure epoxy. The maximum difference in impact strength
occurred at (FGM), which was loaded from the rich side of the nano-alumina where the maximum value was
at 1% Vf by 133.33% of the sample epoxy side. The flexural strength and Young modulus of the fu
The study aimed to evaluate the distance learning experience in light of the spread of the Corona pandemic - Covid19 - from the teachers' point of view in Islamic Science Institutes in the Sultanate of Oman, which was applied during the second semester of the 2019/2020 academic year. The study sample consisted of (77) teachers from The Islamic Science Institutes of The Sultan Qaboos Higher Center for Culture and Science. The researchers prepared a questionnaire to evaluate the reality of the experience. The study results revealed, the followings: The Department of Educational Affairs and Training at The Sultan Qaboos Higher Center for Culture and Science was able to a moderate degree in the rapid transition to a distance learning s
... Show MoreThe current study uses the flame fragment deposition (FFD) method to synthesize carbon nanotubes (CNTs) from Iraqi liquefied petroleum gas (LPG), which is used as a carbon source. To carry out the synthesis steps, a homemade reactor was used. To eliminate amorphous impurities, the CNTs were sonicated in a 30 percent hydrogen peroxide (H2O2) solution at ambient temperature. To remove the polycyclic aromatic hydrocarbons (PAHs) generated during LPG combustion, sonication in an acetone bath is used. The produced products were investigated and compared with standard Multi-walled carbon nanotube MWCNTs (95%), Sigma, Aldrich, using X-ray diffraction (XRD), thermo gravimetric analysis (TGA), Raman spectroscopy, scanning el
... Show MoreWater pollution has created a critical threat to the environment. A lot of research has been done recently to use surface-enhanced Raman spectroscopy (SERS) to detect multiple pollutants in water. This study aims to use Ag colloid nanoflowers as liquid SERS enhancer. Tri sodium phosphate (Na3PO4) was investigated as a pollutant using liquid SERS based on colloidal Ag nanoflowers. The chemical method was used to synthesize nanoflowers from silver ions. Atomic Force Microscope (AFM), Scanning Electron Microscope (SEM), and X-ray diffractometer (XRD) were employed to characterize the silver nanoflowers. This nanoflowers SERS action in detecting Na3PO4 was reported and analyzed
... Show MoreObesity is a risk factor for a number of chronic conditions. Obesity is clinically defined using the body mass index (BMI) as weight in kg divided by (height)2 in m2 correlated with obesity. Currently, genetic markers of obesity are being studied. This study focused on the association between the angiotensin II receptor AGTR1 gene (A1166C) and fat mass and obesity-associated protein also known as alpha-ketoglutarate-dependent dioxygenase (FTO) (rs9939609) in obese children and adolescents patients in Rostov region, Russia. Five-hundreds of Russian nationality child and adolescent were recruited for the obesity-control studies. The relationship between the A1166C polymorphism of the AGTR1 gene in
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