The objective of this research is to know the extent to which Iraqi and Arab companies apply the criteria of accounting for sustainability and disclosure, as well as to analyze the content of the annual financial reports of the companies listed in the financial market to determine their compliance with the Sustainability Accounting Standards Board )SASB(. Annual Report The commitment of telecommunications companies to implement sustainability issues related to the standard of telecommunications services reached a general average of (54%) for the sample of the research sample. This means that there is a degree of admissibility in applying the standard. As well as the highest level of reporting to the criterion of the (Jordan Telec

The research seeks to achieve its goal of demonstrating the impact of applying banking governance variables on the financial performance of Islamic banks, and the independent research variables are represented by (X) by (the number of independent members in the board (X1), the number of directors in the board (X2), the number of committees emanating from the board ( X3), the percentage of shares owned by major shareholders in the board (X4), the number of members of the Sharia supervisory board (X5)), and the dependent variable (Y) is represented by (rate of return on assets (Y1), rate of return on equity (Y2)).

The research sample included (4) Islamic banks, namely (Iraqi Islamic Bank, National Islamic Bank, Jihan Islamic Bank,

In the present work, different remote sensing techniques have been used to analyze remote sensing data spectrally using ENVI software. The majority of algorithms used in the Spectral Processing can be organized as target detection, change detection and classification. In this paper several methods of target detection have been studied such as matched filter and constrained energy minimization.
The water body mapping have been obtained and the results showed changes on the study area through the period 1995-2000. Also the results that obtained from applying constrained energy minimization were more accurate than other method comparing with the real situation.

This research depends on the relationship between the reflected spectrum, the nature of each target, area and the percentage of its presence with other targets in the unity of the target area. The changes occur in Land cover have been detected for different years using satellite images based on the Modified Spectral Angle Mapper (MSAM) processing, where Landsat satellite images are utilized using two software programming (MATLAB 7.11 and ERDAS imagine 2014). The proposed supervised classification method (MSAM) using a MATLAB program with supervised classification method (Maximum likelihood Classifier) by ERDAS imagine have been used to get farthest precise results and detect environmental changes for periods. Despite using two classificatio

     Insect pest management has been dominated by the use of synthetic pesticides since early 1950s. However, lately this control method is not widely accepted due to an increase in environmental awareness, food safety concerns and the increasing number of insecticide-resistant species. In Iraq, the chemical insect pest control is still a dominant control method regardless of the increased pressure to replace it gradually with environment friendly alternatives such as predators, parasitoids, nematodes and entomopathogenic fungi. In Iraq, there is an increasing volume of research that has used different genus and species of entomopathogenic fungi for controlling several agricultural pests. However, these efforts are not yet reflected

Abstract

The aim of this research is to formulate a proposed strategy for developing graduate studies at King Khalid University to support the achievement of the Kingdom's vision (2030). The research used the descriptive survey approach. The research community consisted of all graduate students at King Khalid University. The research was conducted on a random sample included (623) Male and female students, this research relied on the questionnaire as the main tool for collecting its data. The results revealed that the research sample believes that all the proposals included in this research are very important for the development of postgraduate studies at King Khalid University to support the achievement of the K

The study aimed at recognizing the availability of the cultural intelligence dimensions in social studies book at the high school in the kingdom of Saudi Arabia (curricula system- joint program). The study used the descriptive approach and content analysis method. As tools of the study, the study adopted a list of cultural list of indicators and dimensions that suits the secondary stage social curricula. It further adopted a content analysis form designed to analyze the social studies book in the secondary school in the kingdom of Saudi Arabia. The study has reached several results, the most significant results were: There is a difference in including the cultural intelligence dimensions in social studies book at high school in the kingd

El estudio se clasifica dentro los estudios teóricos sobre literatura que se ocupa del estudio de los métodos de la crítica literaria: El Estructralismo literario francés y el Formalismo ruso del siglo XX que se utilizan en la interpretación literaría. Las dos corrientes literarias estudian la literatura como ciencia que busca aplicar un método científico al estudio de la literatura. Dicho estudio trata de exponer las teorías críticas que surgen en el debate de la interpretación de los textos literarios como el de Susan Sontag, Ricoeur Paul y Mijail Bajitin, etc. Además se incluye algunos ejemplos implican el análisis estructuralista y formalista como Kafka y la tragedia Judía. y Sur Racine.

ABSTRACT:

Hedging is a linguistic avoidance of full commitment or precision. It is the use of a vague language. The main objectives of this study are to