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Measuring the extent to which listed companies comply with sustainability accounting standards by improving performance and financial reporting to enhance confidence in financial statements: بحث تطبيقي مقارن في عينة من الشركات العراقية والعربية
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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 Telecom) sample of the year 2017, where the ratio was about (74%) and indicates the good proportion in the application of the standard. In addition, the opinions of a group of individuals in the companies (the sample of the research) were identified through the distribution of the questionnaire. The purpose of the questionnaire is to enhance the results of the research. It also shows that the topics of sustainability in the sectors of communication, transport and industry Financial statements to enhance confidence in the financial statements

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Publication Date
Tue Nov 18 2025
Journal Name
Journal Of Baghdad College Of Dentistry
Early detection of periodontitis among young adult cigarette smokers and non-smokers using cone beam computed tomography
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Background: Periodontitis is an inflammatory disease that affects the supporting tissues of the teeth; Smoking is an important risk factor for periodontitis induces alveolar bone loss and cause an imbalance between bone resorption and bone deposition. The purpose of this study is to detect and compare the presence of incipient periodontitis among young smokers and non-smokers by measuring the distance between cement-enamel junction and alveolar crest (CEJ-Ac) using Cone Beam Computed Tomography (CBCT). Material and methods: The total sample composed of fifty two participants, thirty one smokers and twenty one non-smokers (age range 14-22 years). Periodontal parameters: plaque index (PLI), gingival index (GI) were recorded for all teeth exc

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Publication Date
Sun Dec 07 2008
Journal Name
Baghdad Science Journal
Developing of Bacterial Mutagenic Assay System for Detection of Environmental and Food MutagensV – Using Anticancer Drug Cyclophosphamide
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G-system composed of three isolates G3 ( Bacillus),G12 ( Arthrobacter )and G27 ( Brevibacterium) was used to detect the mutagenicity of the anticancer drug, cyclophosphamide (CP) under conditions similar to that used for standard mutagen, Nitrosoguanidine (NTG). The CP effected the survival fraction of isolates after treatment for 15 mins using gradual increasing concentrations, but at less extent comparing to NTG. The mutagenic effect of CP was at higher level than that of NTG when using streptomycin as a genetic marker, but the situation was reversed when using rifampicin resistant as a report marker. The latter effect appeared upon recording the mutagen efficiency (ie., number of induced mutants/microgram of mutagen). Measuring the R

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Publication Date
Fri Sep 30 2016
Journal Name
Iraqi Journal Of Science
Anti-Mullerian Hormone and Follicle Stimulating Hormone as Markers of Ovarian Agingin a Sample of Iraqi Women
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One-hundred and twenty Iraqi women (60 single women and 60 married women) with age ranges from (17-49) years have been involved in this study to estimate the levels of anti-mullerian hormone (AMH) and follicle stimulating hormone (FSH) as markers of ovarian aging. The descriptive data [age, body mass index (BMI), age at menarche, duration of menarche] have been recorded. Blood samples were collected from the studied women to determine the levels of AMH and FSH. The results revealed non-significant (p>0.05) differences in levels of AMH and FSH between single women and married women. A significant negative correlation was observed between AMH levels and age in single women (r=-0.519, p<0.05) and married women (r=-0.433, p<0.05). A no

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Publication Date
Wed Oct 23 2013
Journal Name
Journal Of Microbiology And Biotechnology Research
Optimization of flocculation conditions of exopolysaccharide biofloculant from Azotobacter chrococcum and its potential for river water treatment
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Bacteria strain H8, which produces high amount of exopolysaccharide (EPS), was isolated from soil, and identified as strain of Azotobacter chrococcum by its biochemical /physiological characteristics, EPS was extracted, partially purified and used as bioflocculant. The biochemical analysis of the partially purified EPS revealed that it was an alginate. analysis of EPS by Fourier transform infrared spectrometry (FTIR) show that the -OH groups present in bioflocculant are clearly seen at 3433.06 cm-1, the peaks attributed to the -CH3 groups present at 2916.17 cm-1 , and some distinct peaks such as carboxyl group showed strong absorption bands at 1604.66 cm-1, 1411.80 cm-1 and 1303.79 cm-1 indicate the chemical structure of alginate. The effe

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Publication Date
Tue Jun 15 2021
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Genetic Structure, Transmission, Clinical Characteristics, Diagnosis, Treatment and Prevention of Coronavirus Disease 2019 (COVID-19): A Review
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The novel severe acute respiratory syndrome coronavirus 2 (SARS-CoV-2) caused a pandemic of coronavirus disease 2019 (COVID-19) which represents a global public health crisis. Based on recent published studies, this review discusses current evidence related to the transmission, clinical characteristics, diagnosis, management and prevention of COVID-19. It is hoped that this review article will provide a benefit for the public to well understand and deal with this new virus, and give a reference for future researches.

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Publication Date
Tue Aug 22 2023
Journal Name
Karbala International Journal Of Modern Science
Biogenesis Synthesis of ZnO NPs: Its adsorption and photocatalytic activity for removal of acid black 210 dye
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Abstract This study investigated the treatment of textile wastewater contaminated with Acid Black 210 dye (AB210) using zinc oxide nanoparticles (ZnO NPs) through adsorption and photocatalytic techniques. ZnO NPs were synthesized using a green synthesis process involving eucalyptus leaves as reducing and capping agents. The synthesized ZnO NPs were characterized using UV-Vis spectroscopy, SEM, EDAX, XRD, BET, Zeta potential, and FTIR techniques. The BET analysis revealed a specific surface area and total pore volume of 26.318 m2/g. SEM images confirmed the crystalline and spherical nature of the particles, with a particle size of 73.4 nm. A photoreactor was designed to facilitate the photo-degradation process. The study investigated the inf

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Publication Date
Tue Jan 01 2019
Journal Name
Ieee Access
Intelligent EMG Pattern Recognition Control Method for Upper-Limb Multifunctional Prostheses: Advances, Current Challenges, and Future Prospects
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Publication Date
Fri Jan 24 2020
Journal Name
Petroleum And Coal
Evaluation of Geomechanical Properties for Tight Reservoir Using Uniaxial Compressive Test, Ultrasonic Test, and Well Logs Data
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Tight reservoirs have attracted the interest of the oil industry in recent years according to its significant impact on the global oil product. Several challenges are present when producing from these reservoirs due to its low to extra low permeability and very narrow pore throat radius. Development strategy selection for these reservoirs such as horizontal well placement, hydraulic fracture design, well completion, and smart production program, wellbore stability all need accurate characterizations of geomechanical parameters for these reservoirs. Geomechanical properties, including uniaxial compressive strength (UCS), static Young’s modulus (Es), and Poisson’s ratio (υs), were measured experimentally using both static and dynamic met

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Publication Date
Wed Jan 01 2020
Journal Name
Biochemical & Cellular Archives
ECO-FRIENDLY SYNTHESIS OF MAGNESIUM OXIDE NANOPARTICLES USING FICUS BENGHALENSIS LEAF EXTRACT AND ITS ANTI-LEISHMANIASIS ACTIVITY
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Publication Date
Mon May 01 2023
Journal Name
Complementary Therapies In Medicine
Effects of almond intake on oxidative stress parameters: A systematic review and meta-analysis of clinical trials
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