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).
Due to the energy crisis and the stringent environmental regulations, diesel engines are offering good hope for automotive vehicles. However, a lot of work is needed to reduce the diesel exhaust emissions and give the way for full utilization of the diesel fuel’s excellent characteristics.
A kind of cetane number improver has been proposed and tested to be used with diesel fuel as ameans of reducing exhaust emissions. The addition of (2-ethylhexyl nitrate) was designed to raise fuel cetane number to three stages, 50, 52 and 55 compared to the used conventional diesel fuel whose CN was 48.5. The addition of CN improver results in the decre
... Show MoreIn this paper, a theoretical study to the effect of journal misalignment on the static characteristics of oil filled porous journal bearing when lubricated with couple stress fluid has been carried out.
The analytical model used through this work is for a bearing with isotropic permeability. Considering isotropic permeability the Reynolds' equation for the oil film is modified to include a so – called filter term and the effect of fluid coupled stress. The pressure equation for the porous medium is obtained from Darcy's law and continuity equation. The equation which was used to evaluate the oil film thickness was modified to include the effect of possible misalignment in longitudinal and transverse directions. The governing eq
... Show MoreCrocidolomia binotalis (Cb) (Zeller) is one of the main pests of cabbage which is difficult for farmers to control in the Ijen Crater in Indonesia. The demand for cabbage in Indonesia is increasing every year, so intensification efforts are continuously being made. Farmers intensively use synthetic pesticides as the primary control of Cb. The purpose of this study is to examine several control agents that can be used as an alternative to synthetic pesticides. Then, it provides recommendations to Ijen Crater farmers to adapt in reducing the use of synthetic pesticides. The biopesticide used was based on the Nuclear Polyhedrosis Virus strains of Spodoptera litura (SlNPV) and Helicoverpa armigera (HaNPV), botanical pesticides, and
... Show MoreElectrical Discharge Machining (EDM) is a widespread Nontraditional Machining (NTM) processes for manufacturing of a complicated geometry or very hard metals parts that are difficult to machine by traditional machining operations. Electrical discharge machining is a material removal (MR) process characterized by using electrical discharge erosion. This paper discusses the optimal parameters of EDM on high-speed steel (HSS) AISI M2 as a workpiece using copper and brass as an electrode. The input parameters used for experimental work are current (10, 24 and 42 A), pulse on time (100, 150 and 200 µs), and pulse off time (4, 12 and 25 µs) that have effect on the material removal rate (MRR), electrode wear rate (EWR) and wear ratio (WR). A
... Show MoreIn information security, fingerprint verification is one of the most common recent approaches for verifying human identity through a distinctive pattern. The verification process works by comparing a pair of fingerprint templates and identifying the similarity/matching among them. Several research studies have utilized different techniques for the matching process such as fuzzy vault and image filtering approaches. Yet, these approaches are still suffering from the imprecise articulation of the biometrics’ interesting patterns. The emergence of deep learning architectures such as the Convolutional Neural Network (CNN) has been extensively used for image processing and object detection tasks and showed an outstanding performance compare
... Show MoreThe research aims to know the reverberation of the the electronica news bulletin of the ministry of higher education and scientific research in the newspapers of: (AL-Taakhi, AL-Zaman, ALAdala,AL-Sabah and Baghdad) for period from 2nd October 2011 to 1st November 2011 to explain its activity and advantage for the other newspapers and to show the importance which the newspapers showed for the study of the news subject in the bulletin, as well as,to show the proportional differences in which the newspapers interested in the subjects of the published news, and to reach to the results which lead us to good conclusions for the service of decision owner and open new horizons for the researchers to expanding in the s
... Show MoreThe current study aims to investigate the effect of strategic knowledge management practices on an excellent performance at the Institution of Industrial Development and Research- the Ministry of Iraqi Industry (IDRMII). The present research is designed according to the descriptive method. To achieve the mentioned research objective, the researchers used the questionnaire as the main data collection tool. The research sample was 150 managers who are working at the top and middle management levels. To analyses the data gathered and reaching the results, several statistical techniques were used within AMOS.V25, SPSS.V21Software, This study reached a set of results, the most important of which is the existence of a positive correlat
... Show MoreThe current, research, aims, to, verify, the relationship between talent development practices and organizational performance through a mediating role of creative organizational climate at the Institution of Industrial Development and Research- the Iraqi Industry Ministry. The descriptive and analytic approach was adopted as a research design. The research sample was represented by a number of managers and employees who work at the middle management level. The researchers used the questionnaire as the main method for collecting data to achieve the main research objective. It was distributed 162 questionnaires, of which 146 received; and then all of those were used on the final statistical analysis. The sample response-rate rate w
... Show MoreAbstract
The Purpose of This Research is The Main Factors In out Comes Phenomena From Primary School Which in Creased in Lost Period in Iraq And to Find Solutions to The This Problem.
In Order to Achieve Al The Aim The Research Choose a Systematic Random Sample of School Records For Students in Some Primary Schools in Karkh and Rusafa and Year of Study (2010-2015) and Size (40) Samples, included (16) Variable , Collected in Form Prepared by The Research As a Way to Analyze The Data.
Remember to Summarize The (6) Main components Pay a Student to Drop out of Primary Schools in The Province of Baghdad are Arranged As Follows:
... Show MoreNations are developed with education and knowledge that raise the status of society in its various segments, beyond that it leads to underdevelopment and deterioration in various sectors, whether economic, health, social, etc. If we considered the general name of The ministry of Education & Scientific Studies, then the second part seems to be not functioning, since scientific research has no material allocation and remains based on the material potential of the university professor. As for the first half of the topic, the reality of the situation reveals problems related to the Holy Trinity of Education which is (Professor - Student - the scientific method) where universities suffer at the present time from this problem, and
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