The development of a future mechanism for sustainable development in Iraq to meet the current and future challenges requires an analysis of the indicators of sustainable development. This research aims at presenting and analyzing the social care aspect and highlighting the important role of taxes with a focus on social sustainable development to determine the extent and direction of changes. Level of progress, the researcher concludes the weakness of the financial allocations to the Ministry of Labor and Social Affairs and in line with the large number of people who apply the conditions and controls, and recommends the researcher the necessity of participation of all segments of society between the public and private sector In terms of o

Social responsibility has achieved tremendous attention by academicians and practitioners to focus on social responsibility accounting. However, many studies around the globe have been conduct to measure the outcomes of social responsibility accounting. This paper presents the impact of applying the supply chain strategy (SCS) on the agribusiness field to optimize productivity and decreasing cost which will have a direct impact on the net income of the organization. The inconclusive results of earlier studies stimulated this research to social responsibility accounting-financial performance. The equivocal results of this phenomenon urge this study to investigate the role of other factors in the relationship of social responsibility accounti

Coronavirus disease (COVID-19) is an acute disease that affects the respiratory system which initially appeared in Wuhan, China. In Feb 2019 the sickness began to spread swiftly throughout the entire planet, causing significant health, social, and economic problems. Time series is an important statistical method used to study and analyze a particular phenomenon, identify its pattern and factors, and use it to predict future values. The main focus of the research is to shed light on the study of SARIMA, NARNN, and hybrid models, expecting that the series comprises both linear and non-linear compounds, and that the ARIMA model can deal with the linear component and the NARNN model can deal with the non-linear component. The models

Myriophyllum spicatum distribution in Al-Burgga marsh, Hor Al-Hammar was described in relation to some of the physical-chemical properties for its habitat (water depth, light penetration, water temperature, water salinity, pH, dissolved oxygen, Ca+2, Mg+2, reactive NO2=, reactive NO3-1, and reactive PO4-3) during 2011, seasonally. CANOCO ordination program (CCA) was used to analyse the data. Its vegetation cover percentage was with its peak at summer, its value was 90 %, while the lowest value was 20 % in winter. Statistically, Positive relationships for WT, sal., Ca+2, Mg+2, reactive NO2=, reactive NO3-1, and reactive PO4-3 with the vegetation cover percentage were observed. While, negative relationships for WD, pH, and DO with the ve

This study was conducted in 2018, at Technical College of Applied Sciences, Sulaimani Polytechnic University, and Kurdistan Region-Iraq. The aim of the study was to determinate nutritional compositions and some elemental contents in marketable white button mushroom (Agaricus bisporus) that is collected in local markets of Kurdistan Region-Iraq. Five different samples (A: Penjwen product fresh, B: Sulaimani product fresh, C: American caned, D: Valencia Netherlandcaned and E: Erbil product fresh) were collected to be observed. The elements were analyzed by Atomic Absorption Spectrometry methods, and their chemical compassions were determined, too. The collected data were analyzed by One Way ANOVA. The highest fat, protein, fiber and dry matte

The current study aimed to determine the morphometric and meristic characteristics of the North African catfish Clarias gariepinus (Burchell, 1822). Six specimens of C. gariepinus were collected from the Tigris River, in central Iraq. This study is considered the confirmation first record of this species in Iraq, and the second documentation of this exotic fish. The present species is characterized by a very long dorsal fin, a rounded caudal fin and four pairs of barbels.

The Atmospheric Infrared Sounder (AIRS) on EOS/Aqua satellite provides diverse measurements of Methane (CH₄) distribution at different pressure levels in the Earth's atmosphere. The focus of this research is to analyze the vertical variations of (CH₄) volume mixing ratio (VMR) time-series data at four Standard pressure levels SPL (925, 850, 600, and 300 hPa) in the troposphere above six cities in Iraq from January 2003 to September 2016. The analysis results of monthly average CH₄VMR time-series data show a significant increase between 2003 and 2016, especially from 2009 to 2016; the minimum values of CH₄ were in 2003 while the maximum values were in 2016. The vertical distribution of CH_4<