The current research aims to shed light on the Global Reporting Initiative (GRI), which helps to report financial and non-financial information by economic units in general and listed on the Iraq Stock Exchange in particular. The research was based on a main premise that apply the criteria of the Global Reporting Initiative (GRI) would provide useful information to users to help them make appropriate decisions. To achieve the goal of the research, the descriptive analysis method was used, and quantitative analysis was used. At the level of the descriptive analysis method, a desk survey was conducted. As for the quantitative analysis, it relied on applied data through a questionnaire form (Questioners) as a research tool, and the Statistical Package for Social Sciences (spss) was used to analyze the research data and to reach the results. The research got a set of conclusions, the most important of which is that the accounting profession seeks to provide all information that is useful to users in the process of making appropriate decisions. Therefore the application of the Global Reporting Initiative would improve the quality of the information supplied to users as well as economic help units to Think about its strategy, manage risks, and provide a comprehensive picture of the performance of economic units Yeh. Based on the conclusions, a set of recommendations were presented, the most important of which was the need to prepare requirements and qualifications that help implement the Global Reporting Initiative by units to ensure the provision of information that is useful to users in the decision-making process. He urged economic units to submit reports through the application of the Global Reporting Initiative to improve the quality of information provided to users on the one hand and the possibility of improving the unit's performance on the other hand
Copper oxide (CuO) nanoparticles were synthesized through the thermal decomposition of a copper(II) Schiff-base complex. The complex was formed by reacting cupric acetate with a Schiff base in a 2:1 metal-to-ligand ratio. The Schiff base itself was synthesized via the condensation of benzidine and 2-hydroxybenzaldehyde in the presence of glacial acetic acid. This newly synthesized symmetric Schiff base served as the ligand for the Cu(II) metal ion complex. The ligand and its complex were characterized using several spectroscopic methods, including FTIR, UV-vis, 1H-NMR, 13C-NMR, CHNS, and AAS, along with TGA, molar conductivity and magnetic susceptibility measurements. The CuO nanoparticles were produced by thermally decomposing the
... Show MorePrecise and interpretable classification of autism-related behaviors is important for initial diagnosis, personalized intervention, and support arrangements. This study proposes an interpretable machine learning (ML) model using Light Gradient Boosting Machine (LightGBM) and Categorical Boosting (CatBoost) to classify behavioral patterns into four categories (normal, mild, moderate, and severe) associated with Autism Spectrum Disorder (ASD) based on a custom 377-instance survey dataset from Iraqi parents and teachers of children aged 6-12. The model observes 16 key features across communication and social interaction, repetitive behaviors, language, and adaptive skills, preprocessed via interquartile range (IQR) outlier removal, me
... Show MoreIn recent years, polymeric nanomaterials have attracted much attention to the fields of optoelectronics and energy storage due to their unique properties. In this study, to improve limitations, such as moderate conductivity and limited stability of polyaniline (PANi), PANi /WO3 nanocomposites with different amounts of tungsten trioxide nanoparticles (2,5, 5 and 10 wt%) were synthesized and investigated. The samples were prepared using the rotation coating method and evaluated in structural tests (XRD, FTIR, FESEM), optical (UV-Visible, PL) and photosensitivity. The results showed that the presence of WO3 caused a gradual decrease in the energy band gap from 3.04 eV in pure PANi to 2.37 eV in the 10 wt% sample, which led to facilitating elec
... Show MoreAbstract: Many treatment modalities have been introduced for correction of deficient alveolar ridge width. Bone expansion through the ridge split procedure is one of them. This technique was initiated in order to overcome many problems that usually associated with grafting procedures. The present study evaluated the effectiveness of piezoelectric device in performing ridge split using single-stage approach and assessed the outcomes during a period of about 4 months after surgery. A total of 23 patients aged in range between 18 and 60 years underwent ridge split procedure with immediate insertion of dental implants. A panoramic radiograph was obtained before surgery. The gained bone was measured and surgical complications were recorded. Impl
... Show MoreThis work is concerned with the synthesis of two types of composites thin films (Sb2O3:WO3 and (Sb2O3:In2O3) with different concentrations (0.0,0.05,0.1, and 0.15). The prepared thin films are characterized with the use of the X-ray diffraction atomic force microscope AFM and UV-Vis–infrared spectrophotometer. The structural examination shows that both composite's thin films were polycrystalline with nano size with cubic phase as majority and orthorhombic phase as minority phase. The crystal size decreases from 34.6 to 24.7 and 21.7 nm for (Sb2O3:WO3) and (Sb2O3:In2O3) thin films, respectively. The average roughness shows non-regular growth by increasing the concentration of both oxides. The optical energy band gap shows a red shi
... Show MoreCompounds from tin oxide doped with gallium oxide and cerium oxide were synthesized. Thin films from (SnO2:Ga2O3,CeO2) with different doping ratios were prepared on glass and single crystal silicon as substrates with the use of the pulsed laser deposition technique. The results of FTIR spectrums analysis was presented. Varies heterojunctions were fabricated from (SnO2:Ga2O3,CeO2 /Cu2S/c-pSi) heterojunctions solar cell which are formed from two layers: the first was Cu2S and the second was layer from tin oxide doped with two oxides named gallium oxide and cerium oxide with different doping ratios (0, 0.03, 0.05, and 0.07). The heterojuntion (SnO2:5%Ga2O3 /Cu2S/c-pSi photovoltaic structure exhibits open circuit voltage (Voc
... Show MoreThe thin films of SnO2,SnO2:TiO2 , SnO2:MoO3 , SnO2:WO3 , SnO2:Cr2O3 , and SnO2: Fe2O3 were prepared by pulsed laser deposition technique using (Nd:YAG) laser of λ=1064 nm average frequency (6) Hz and pulse duration (10 ns) under vacuum of 10 -2 mbar)deposited on glass, n-Si single crystals substrate room temperature with thickness of (100±10) nm. The structures of pure SnO2 and ,SnO2:TiO2 , SnO2:MoO3 , SnO2:WO3 , SnO2:Cr2O3 , SnO2:Co3O4 compounds were studied by X–ray diffraction .the results showed that there was red shift accompanied addition of MoO3 and TiO2 while a blue shift accompanied the addition of WoO3 , Cr2O3 , Fe2O3 to tin oxide . The gas sensing measurements of NO2 gas showed that S
... Show MoreIn this study, several models of the rocket fins were made of hyper composite materials (with two or more reinforced materials) with different volume fractions of components used to produce isotropic composite plate structures. The reinforcement of polyester resin material was done in two ways, with fibre reinforcement and powder reinforcement. The types of fibresthat used were chopped glass fibre and chopped carbon fibre, and the type of powder used was carbon powder. A concentrated load was applied to the models in the form of a cantilever plate. The effect of adding carbon powder on the stiffness to weight ratio and the effect of temperature on this stiffness to weight ratio were studied and discussed. It was observed that hybridization
... Show MoreThe present research investigates hydrodesulfurization (HDS) and hydrodearomatization (HAD) of raw kerosene with 0.364 wt. % sulfur and 16.498 wt. % aromatics supplied from Al-Dura Refinery. Hydrotreating reactions were carried out in one stage reactor over high metal Ni W/γ-Al2O3 prepared catalyst at different temperatures 275-350oC, pressures 32-62 bar, LHSV 1-4 hr-1, and H2/HC ratios 200-500. The prepared catalyst was pre-sulfided remarkably at low temperature and high pressure to avoid risky of sintering associated with gaining the active sulfide phase at high temperatures. Results showed an obvious differences between HDS and HAD rates due to difficulty of polyaromatics saturation compared with desulfurization. Sulfur and
... Show MoreThis work studied the facilitation of the transportation of Sharqi Baghdad heavy crude oil characterized with high viscosity 51.6 cSt at 40 °C, low API 18.8, and high asphaltenes content 7.1 wt.%, by reducing its viscosity from break down asphaltene agglomerates using different types of hydrocarbon and oxygenated polar solvents such as toluene, methanol, mix xylenes, and reformate. The best results are obtained by using methanol because it owns a high efficiency to reduce viscosity of crude oil to 21.1 cSt at 40 °C. Toluene, xylenes and reformate decreased viscosity to 25.3, 27.5 and 28,4 cSt at 40 °C, respectively. Asphaltenes content decreased to 4.2 wt. % by using toluene at 110 °C. And best improvement in API of the heavy cr
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