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

L'œuvre de fiction la plus ancienne qui nous soit restée, est aussi bien la première jamais écrite. L'épopée de Gilgamesh a été composée à l'aube de la civilisation mésopotamienne. Gilgamesh était le cinquième souverain après le déluge.

                      Sous son règne, trois millénaires environ avant Jésus-Christ, les Urukiens s’emparèrent des cités voisines, et formèrent ainsi ce que nous appellerions une petite nation. Pendant plus de deux mille ans, les civilisations du Proche-Orient ont fait de Gilgamesh leur héros épique. Il existe des

In this study; the genus of Sinoxylon Duftschmid, 1825 (Coleoptera, Bostrichidae) was revised. There were 3 species registered in our investigations: S. anale Lesne, 1897; S. ceratoniae (Linnaeus, 1758) and S. muricatum (Olivier, 1790), the last species was redescribed as being found for the first time for the Iraqi faunal insects. Key to the species were constructed and supported by figures of the main diagnostic characters and some morphological features.

In many oil-recovery systems, relative permeabilities (kr) are essential flow factors that affect fluid dispersion and output from petroleum resources. Traditionally, taking rock samples from the reservoir and performing suitable laboratory studies is required to get these crucial reservoir properties. Despite the fact that kr is a function of fluid saturation, it is now well established that pore shape and distribution, absolute permeability, wettability, interfacial tension (IFT), and saturation history all influence kr values. These rock/fluid characteristics vary greatly from one reservoir region to the next, and it would be impossible to make kr measurements in all of them. The unsteady-state approach was used to calculate the relat

The present study is considered the first on this sector of the Tigris River after 2003. It is designed for two aims, the first is to demonstrate the seasonal variations in physicochemical parameters of Tharthar-Tigris Canal and Tigris River; the second is to explain the possible effects of canal on some environmental properties in the Tigris River. Water samples were being collected monthly. Six sampling sites were selected, two on Tharthar Canal and four along the Tigris River, one before the confluence as a control site and the others downstream the confluence with the canal. For a period from January to December 2020, nineteen physicochemical parameters were investigated including air and water temperature, turbidity, electrical cond

El sumario

 “la lluvia amarilla” en una novela española que es una obra biográfica de un Aldeano hombre muerte, Andrés, quien niega abandonar su pueblo, Ainielle, y después la muerte de su esposa, la vida estaba difícil y las memorias comenzaron a perseguirlo, sus Los familiares de los fallecidos comenzaron a venir en su imaginación y sentarse delante de la chimenea y le llame a ir con ellos.

Nuestra novela del autor Julio Llamazares es llena de figuras retoricas y para dar un profundo visión de las metáforas principales que son (la lluvia, el color amarillo y la soga) realizamos un estudio analítico con el Corán sagrado y hemos visto los riesgos de las diferencias y similitudes en los

In this study, the stable isotop 18O and 2H has been used to investigate the interaction of surface water (SW), and groundwater (GW) in Al-Taji district/ Northern Baghdad for two seasons (March and August 2022). 16 Samples were collected from water resources in the Al-Taji district (Tigris channel, Tigris River, and groundwater), in each season water samples from 8 Tigris channel, 5 drilled wells, and 3 Tigris River were taken for the analysis of the isotopes 18O and 2H. The average analysis results of 18O and 2H in the Tigris channel, Tigris River, and groundwater were found to be -3.435‰ and -18.6094‰, -2.07167‰ and -17.81‰, -4.125‰ and -34.707‰ respectively. The results, generally, show a comparable range of isotope c

ackground An autoimmune and inflammatory illness called rheumatoid arthritis (RA) occurs when your immune system mistakenly attacks normal cells in your body. Interleukin-35 is a brand-new cytokine that belongs to the immunosuppressive and anti-inflammatory IL-12 family. β -herpesvirus that produces inflammation and stays dormant in its host for life is the human cytomegalovirus. Human herpesvirus (HCMV) has been at the core of several RA-related theories. Objective The current study looked at the association between RA and serum IL-35 levels as well as the association between RA and CMV. Patients and methods Blood samples were taken in the Baghdad Teaching Hospital and Typical Rheumatology Unit from January 2022 to Mars 2022 for the curre

The international reporting auditor witness rapidly developed over the past years, where profession began give attention to the development of auditor reporting and improve its informational report through the issuance and amendment of some relevant international auditing standards. The reality of the situation refers to the failure to inform the auditor in Iraq in  many areas, including: Clearly defined management responsibility for the preparation of financial and auditor's responsibility to express an opinion on these statements and Amendment of opinion when the financial statements as a whole is free from material misstatement based on the evidence is sufficient and appropriate audit, or not to build the auditor's ability to obt