The study aims to explore the relationship between IFRS S1, S2, and Strategic Managerial Accounting (SMA) practices by building an applied model in an environment where these standards have not yet been implemented. The study focuses on the manufacturing sector in Iraq, as it is the sector most affected by environmental issues. The content analysis methodology was used to extract quantitative indicators from companies’ reports related to sustainability standards. The results showed that the adoption of the Sustainability disclosure Standards (SDS) requires incorporating this information into consolidated and financial disclosure reports. The results of implementing Material Flow Cost Accounting (MFCA) showed that this tool helps reclassif

Infertilityis oneuof the most problemsathatufacingaadvancedunations. In the general, about halfof allacasesaof the infertility are causedby factors thaturelated toathe male partner. Propos educausesvofumalev infertility include evgeneticuand environmental factors. Blood samples from 64 infertileumen allawere living in urban its al-Fallujah city (30 azospermeiauand 34 oligospermeia) and 32 fertile men (asuthe control group) were collected. Heavy metal concentrations inusera of infertile and fertile groupswereumeasured by using Atomic Absorption Spectrophotometer. Y- chromosomemicrodeletions were detected by using PCR techniques. Significantdifferences (P?0.05)uin the concentration ofucopper (0.0267±0.0147 and 0.0278±0.0273, for infertileua

Infertilityis oneuof the most problemsathatufacingaadvancedunations. In the general, about halfof allacasesaof the infertility are causedby factors thaturelated toathe male partner. Propos educausesvofumalev infertility include evgeneticuand environmental factors. Blood samples from 64 infertileumen allawere living in urban its al-Fallujah city (30 azospermeiauand 34 oligospermeia) and 32 fertile men (asuthe control group) were collected. Heavy metal concentrations inusera of infertile and fertile groupswereumeasured by using Atomic Absorption Spectrophotometer. Y- chromosomemicrodeletions were detected by using PCR techniques. Significantdifferences (P?0.05)uin the concentration ofucopper (0.0267±0.0147 and 0.0278±0.0273, for inf

Greywater is a possible water source that can be improved for meeting the quality required for irrigation. Treatment of greywater can range from uncomplicated coarse filtration to advanced biological treatment. This article presents a simple design of a small scale greywater treatment plant, which is a series of physical and natural processes including screening, aeration, sedimentation, and filtration using granular activated carbon filter and differentiates its performance with sand filter. The performance of these units with the dual filter media of (activated carbon with sand) in treatment of greywater from Iraqi house in Baghdad city during 2019 and that collected from several points including washbasins, kitchen si

The challenges facing today's multi-customer and this is due to the multiplicity of products and speed in launching new products so search came to reveal the  reveal the of the new product classification standards through a relationship (good products, low interest products, useful products and products desired) and the customer emotionally blackmail through deportation (fear, obligation and guilt). dentified the problem of the research in several questions focused on the nature of the relationship between the variables of research, and for that outline supposedly to search it expresses the head of one hypothesis and branched out of which four hypotheses subset, but in order to ensure the validity of the ass

This study seeks to address the impact of marketing knowledge dimensions (product, price, promotion, distribution) on the organizational performance in relation to a number of variables which are (efficiency, effectiveness, market share, customer satisfaction), and seeks to reveal the role of marketing knowledge in organizational performance.

In order to achieve the objective of the study the researcher has adopted a hypothetical model that reflects the logical relationships between the variables of the study. In order to reveal the nature of these relationships, several hypotheses have been presented as tentative solutions and this study seeks to verify the validity of these hypotheses.

research objectives to:
1. identify the social, economic and cultural factors affecting consumption.
2. detect the consumption culture among the population in the city of Erbil.
3. Identify the GATT consumer protection and rights.
The most important results:
1. that there is variation in the answers of respondents about keep up with modernity in the basic consumption (necessary), it swallowed the proportion of yes answers about keep up with modernity in food consumption (72%), and is an indication of growing consumer awareness of the individual in the side of nutrition. The clothing on the side of the proportion of yes answers amounted to (85%), in the health field note that the percentage of yes answers (83%), who are abr

The research aims to diagnose the shortcomings and weaknesses in applying the dimensions of the quality of work life and the extent of their impact on employees’ attitudes and behaviors, and thus their relationship to enhancing their core competencies. The scientific value of the research stems from highlighting the importance of the dimensions of the quality of professional life in improving the productive efficiency of workers in the public sector and raising the level of organizational performance. Because the quality of working life plays an important role in enhancing the core competencies of employees in the public sector, it can also be an incentive or a disincentive for any employee by adapting to the economic and social condit