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القياس المحاسبي عن التنمية المستدامة واثره على تقارير الابلاغ المالي نموذج مقترح (دراسة في الشركة العامة للمنتوجات الغازية)
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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).

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Publication Date
Fri Feb 08 2019
Journal Name
Iraqi Journal Of Laser
Effects of 650 nm Diode Laser and 532 nm Frequency-Doubled Q-Switched Nd:YAG Laser on The Growth of Candida albicans, With and Without Photosensitizers
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This work describes an experimental setup to evaluate the photodynamictoxicity of 650 nm diode laser and 532 nm Frequency-doubled Q-Switched Nd:YAG laser on the growth of Candida albicans as well as the potential fungicidal effect when combining the laser irradiation with specific photosensitizers namely methylene blue, toluidine blue, acridine orange and safranin O. In this study the findings showed that the number of colony-forming units per millilitre (CFU/ml) of C. albicans decreased with increasing exposure time. In particular in the case of the frequency doubled Nd:YAG laser combined with safranin O, the best lethal effect occurred at 11 minutes exposure time with 2.26 J/cm² energy density (89.18% reduction) in comparison with the

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Publication Date
Wed Jun 28 2023
Journal Name
Al–bahith Al–a'alami
Journalistic Treatment of Violations of Iraqi Women’s Rights: An Analytical Study of Al-Sabah Newspaper from 1st July 2021 to 31st December 2021
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This research examines how Al-Sabah newspaper addressed violations of women’s rights in Iraq. Using content analysis, a sample of 157 articles published from July 1, 2021, to December 31, 2021, was analyzed. The study reveals diverse journalistic treatments, with interpretive approaches employed in addressing violations of Iraqi women’s rights. Social violations of women’s rights were the primary focus, and various forms of newspaper articles, including opinion pieces, were commonly used.

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Publication Date
Sat Oct 28 2023
Journal Name
Baghdad Science Journal
Synthesis, Characterization and Theoretical Investigation of Innovative Charge-transfer Complexes Derived from the N-phenyl 3, 4-selenadiazo Benzophenone Imine
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In the current study, a direct method was used to create a new series of charge-transfer complexes of chemicals. In a good yield, new charge-transfer complexes were produced when different quinones reacted with acetonitrile as solvent in a 1:1 mole ratio with N-phenyl-3,4-selenadiazo benzophenone imine. By using analysis techniques like UV, IR, and 1H, 13C-NMR, every substance was recognized. The analysis's results matched the chemical structures proposed for the synthesized substances. Functional theory of density (DFT)
has been used to analyze the molecular structure of the produced Charge-Transfer Complexes, and the energy gap, HOMO surfaces, and LUMO surfaces have all been created throughout the geometry optimization process ut

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Publication Date
Mon Jan 23 2023
Journal Name
Arab Science Heritage Journal
التعريف بحاشية الازنيقي لوحي زاده ، أبي عبد الله محمد بن أحمد (المتوفى : 1018هـ) (سورة الانبياء من الآية 1) دراسة وتحقيق
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This research contains the investigation of an important book, and I investigated it in my master's thesis, which is a footnote to the sayings of the commentators of the verse Get close to people for which I dealt with the aspects and objections that go to interpretation

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Publication Date
Tue Oct 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
Achieving Educational Service Quality by applying international standard (ISO21001:2018) case study / university of technology – electromechanical engineering department – energy branch
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The research examines the mechanism of application of )ISO 21001: 2018( in the Energy Branch- Electromechanical Engineering at the University of Technology to achieve the quality of the educational service to prepare the branch to obtain the certificate of conformity with the requirements of) ISO 21001: 2018(, the necessary data were collected Depending on the (CHEKLIST) of (ISO 21001: 2018), field interviews and records of the concerned department, The researchers reached a number of results, the most prominent of which was the adoption of high quality leadership leaders and their willingness to implement the standard requirements, The university has a basic structure that qualifies it to implement the international standard, as

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Publication Date
Thu Dec 31 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Electronic payment methods used for salary resettlement and its impact on improving the mental image of customers: an applied study of the opinions of a sample of (private) commercial banks 'customers contracting with the Ministry of Higher Education and Scientific Research to localize employees' salaries
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The research seeks to identify the contemporary events that face the use of electronic payment methods to localize the salaries of state employees and its impact in enhancing the mental image of customers, and to achieve this purpose from the fact that a questionnaire was designed and distributed to an optional sample of (31) individual customers (employees) dealing With the researched private banks, it has been analyzed and reached a number of conclusions and recommendations, the most prominent of which is the lack of modernity of electronic payment methods by customers, which is reflected in the mental image of customers and the achievement of their satisfaction, in the Emiratization project for salaries needs an advanced leade

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Publication Date
Sun Dec 01 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
دراسة تحليلية لظاهرة الفساد الاداري والمالي في بعض المؤسسات الصحية لمحافظة القادسية: An analytical study of the phenomenon of administrative and financial corruption in some health institutions in Al-Qadisiyah Governorate
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Certainly there is a negative impact on development due to corruption in its corruption forms It is administrative and financial as well as direct impact on all sectors Including the health sector, which has seen in Iraq a marked setback in performance and services , The research aims at the possibility of demonstrating the negative effects of financial and administrative corruption on health institutions and Inability to meet health needs The extent to which Regulatory institutions and institutions manage to reduce financial and administrative corruption and ways of dealing with it The phenomenon of financial and administrative corruption is the most serious phenomenon because of its impact on economic growth, which in turn impedes the

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Publication Date
Wed Mar 18 2020
Journal Name
Baghdad Science Journal
Synthesis of Six and Seven-membered Heterocyclic Molecules Containing an Adamantyl Fragment and an X-ray Crystal Structure of (E)-N-(adamantan-1-yl)-1-(3-nitrophenyl)methanimine
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       Our work included a synthesis of three new imine derivatives—1,3-thiazinan-4-one, 1,3-oxazinan-6-one and 1,3-oxazepin-4,7-dione—which contained an adamantyl fragment. These were produced via the condensation of the Schiff`s base (E)-N-(adamantan-1-yl)-1-(3-aryl)methanimine with 3-mercaptopropanoic acid; 3-chloropropanoic acid; and maleic, citraconic anhydride, respectively. These new imines were prepared via the condensation of adamantan-1-ylamine and 3-nitro-, 3-bromobenzaldehyde in n-BuOH. We obtained a good yield of products. FTIR, 1H NMR spectroscopy and C.H.N.S analysis were used to diagnostic the products. The molecular structure of (E)-N-(adamantan-1-yl

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Publication Date
Mon Jun 28 2021
Journal Name
Journal Of The College Of Education For Women
The Effect of Using the Fear of Failure Motivation Teaching Technique on the Achievement of Students from the Department of the Holy Quran and Its Sciences at Khawlan Faculty of Education in Sana'a University: عبدالغني علي المقبلي
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Nowadays, university education stands in front of both students who feel they are weak and teachers who are addicted to using traditional and dependent teaching. This has led to have negative repercussions on the learner from different aspects, including the mental aspect and the academic achievement process. Therefore, the present research is concerned with finding a new teaching method that adopts the motivation by the fear of failure technique. Thus, the study aims to examine the effect of adopting this method on students’ academic achievement. To achieve this aim, an experimental method was used, and an achievement test was built for the curriculum material of level two students. The pretest test was applied on 17 male and female s

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Publication Date
Fri Jul 25 2014
Journal Name
Modern Sport
Analyze study for some biomechanics variables to jump shoot skill from different spots with and without defense to basketball youth players in 3x3
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The research to knows some biomechanics variables in different spots with and without players in basketball youth players and analysis by using destructive method in surfing study and the research were applied for jump shoot from one of basketball players in ( middle , left , right ) in side zone and out of zone also from three point shoot with and without defense and we depend on successful shoot on analyze .The results and conclusions that center of weight of the player on standby on high and knee angel and hips were more wide also the two angle of wrist , elbow on start of shooting be more wide with defender more than without defender .the maximum high center of weight and shooting angle and ball entrance being less degree with defender

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