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
|
Theoretical spectroscopic studies of beryllium oxide has been carried out, potential energy curves for ground states X1Σ+ and exited states A1Π , B1Σ+ by using two functions Morse and and Varshni compared with experimental results. The potentials of this molecule are agreement with experimental results. The Fortrat Parabola corrcponding to and branches were determind in the range 1<J<20 for the (0-0) band. It was found that for electronic transition A1Π- X1Σ+ the bands head lies in branche of Fortrat p |
(7)
(1)
(29)
(19)
In the current study, the definition of mapping of fuzzy neutrosophic generalized semi-continuous and fuzzy neutrosophic alpha has generalized mapping as continuous. The study confirmed some theorems regarding such a concept. In the following, it has been found relationships among fuzzy neutrosophic alpha generalized mapping as continuous, fuzzy neutrosophic mapping as continuous, fuzzy neutrosophic alpha mapping as continuous, fuzzy neutrosophic generalized semi mapping as continuous, fuzzy neutrosophic pre mapping as continuous and fuzzy neutrosophic γ mapping as continuous.
(3)
A bolted–welded hybrid demountable shear connector for use in deconstructable steel–concrete composite buildings and bridges was proposed. The hybrid connector consisted of a partially threaded stud, which was welded on the flange of a steel section, and a machined steel tube with compatible geometry, which was bolted on the stud. Four standard pushout tests according to Eurocode 4 were carried out to assess the shear performance of the hybrid connector. The experimental results show that the initial stiffness, shear resistance, and slip capacity of the proposed connector were higher than those of traditional welded studs. The hybrid connector was a ductile connector, according to Eurocode 4, with slip capacity higher than 6 mm. A nonli
... Show More
(26)
(21)
The negative impact of oral diseases on the function, economy, and general health of the population is well‐documented. In the last decades, evidence linking increased expression of depression and oral diseases/conditions has significantly increased. The aim of this study is to assess the association between oral disease/conditions and self‐reported symptoms of depression individuals.
A specially designed questionnaire was distributed via social media for 1 week. It consisted of two main sections; the first section was dedicated to collect demographic variables and self‐reported symptoms
(5)
(5)
(21)
(16)
Coumarin is a natural substance isolated from different plants. It belonges to a group of benzobyrones which consists of a benzene ring joined to a pyrone nucleus. In the present research, a new series of coumarin derivatives were formed. Compound (1) (7-hydroxy-4-methyl Coumarin) was converted into 4-methylquinolin-2(H) derivative (2) by reaction with acetamide, and then reaction of (2) with thiosemicarbazide in ethanol leads to the synthesize of hydrazincarbothioamide derivative (3).The reaction of (3) with ethylchloroacetate in presence of sodium acetate leads to closure ring to get [(1-(5-oxo-2-thioxoimidazolidin-1-ylimino) ethyl)]quinolin-2(1H)-one (4). Mannich bases were prepared through the reaction of (4) with primary
... Show More
(1)
Classical cryptography systems exhibit major vulnerabilities because of the rapid development of quan tum computing algorithms and devices. These vulnerabilities were mitigated utilizing quantum key distribution (QKD), which is based on a quantum no-cloning algorithm that assures the safe generation and transmission of the encryption keys. A quantum computing platform, named Qiskit, was utilized by many recent researchers to analyze the security of several QKD protocols, such as BB84 and B92. In this paper, we demonstrate the simulation and implementation of a modified multistage QKD protocol by Qiskit. The simulation and implementation studies were based on the “local_qasm” simulator and the “FakeVigo” backend, respectively. T
... Show More
(2)
(1)