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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
Mon Jun 05 2023
Journal Name
Journal Of Engineering
Adsorption of Chromium (Vi) from Aqueous Solutions using Low Cost Adsorbent: Equilibrium and Regeneration Studies
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The adsorption of Cr (VI) from aqueous solution by spent tea leaves (STL) was studied at different initial Cr (VI) concentrations, adsorbent dose, pH and contact time under batch isotherm experiments The adsorption experiments were carried out at 30°C and the effects of the four parameters on chromium uptake to establish a mathematical model description percentage removal of Cr (VI). The
analysis results showed that the experimental data were adequately fitted to second order polynomial model with correlation coefficients for this model was (R2 = 0.9891). The optimum operating parameters of initial Cr (VI) concentrations, adsorbent dose, pH and contact time were 50 mg/l, 0.7625 g, 3 and 100 min, respectively. At these conditions, th

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Publication Date
Mon Feb 01 2021
Journal Name
Iop Conference Series: Materials Science And Engineering
Pre-dissolved Inorganic Carbon (DIC) for cultivation Chlorella sorokiniana MH923013, Coelastrella MH923011 and Coelastrella MH923012
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Abstract<p>A step to net-zero of carbon dioxide losses in the microalgae cultivation process was targeted in the current study. This research was carried out by using pre-dissolved inorganic carbon (DIC) as a source of carbon with two doses of twenty-five and fifty millilitres. <italic>C. sorokiniana</italic> MH923013, <italic>Coelastrella</italic> MH923011 and <italic>Coelastrella</italic> MH923012 strains were used in the present investigation. The experimental data emphasized the direct influence of carbonic solution on microalgal growth according to the fast adaption of algal cells and higher productivity compared to control and dilution cultures. It was observe</p> ... Show More
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Publication Date
Tue Nov 03 2015
Journal Name
Journal Of Natural Sciences Research
Implementation of remote sensing for vegetation studying using vegetation indices and automatic feature space plot
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Publication Date
Mon Jun 01 2020
Journal Name
Iraqi Journal Of Physics
Optical and structural properties of synthesized ZnO nanorods through chemical bath deposition on various substrates
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Chemical bath deposition was used to synthesize ZnO nanorods (NRs) on glass and fluorine_doped tin oxide (FTO) substrates. X-ray diffraction was performed to examine the crystallinity of ZnO nanorod. Results showed that ZnO NRs had a wurtzite crystal structure. Field emission scanning electron microscopy images showed that glass sample had rod-like structure distribution with (50 nm) diameter and average length of approximately (700 nm), whereas the FTO-coated glass sample had 25 nm diameter and average length of approximately 950 nm. The direct optical transition band gaps of the glass and FTO_coated glass samples were( 4 and 4.43 eV), respectively. The structural and optical properties of the synthesized ZnO p

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Publication Date
Fri Oct 01 2010
Journal Name
Iraqi Journal Of Physics
Effect of Carbon Black and Water Absorption on Dielectric behavior of EP-modified SiO2 composites
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Epoxy (EP) – Silica (SiO2) composites are well known composites used in microelectronic industry . So it is important to study their dielectric behavior under different conditions such as
the presence carbon black (UV absorber) and immersion in the water for 30 days .
Dielectric properties were calculated over the frequency range 102 – 106 Hz for epoxy composites with different weight % of micrometer 1.5μm SiO2 particles (60%, 65% and 70wt%) modified with 0.5wt% silane coupling agent to improve adhesion between EP and SiO2 phases .

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Publication Date
Wed Sep 30 2009
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Methanol Effect on color stability and shelf life of phenolic Resin compound under acidic conditions
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The object of this work is to investigate the effect of the addition of methanol on the shelf life and color characteristics of novolak resin. Different percentages were added and two mechanisms were suggested for the addition. High ortho structure (1, 2-3) novolak resin was prepared and used in the above investigation. Experimental determination using FT-IR and UV-spectroscopy showed that on the addition of 30% of methanol and according to the second mechanism of addition novolak shelf life increased to 12 months without obvious decomposition and color change. It is suggested that methanol plays an important role in the inhabitation of the reactive sites on the resin that are responsible for the oxidation of the polymer when exposed to

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Publication Date
Wed Dec 31 2014
Journal Name
Al-khwarizmi Engineering Journal
Catalytic Cracking of Iraqi Vacuum Gasoil Using Large and Medium Pore Size of Zeolite Catalysts
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Abstract 

The catalytic cracking conversion of Iraqi vacuum gas oil was studied on large and medium pore size (HY, HX, ZSM-22 and ZSM-11) of zeolite catalysts. These catalysts were prepared locally and used in the present work. The catalytic conversion performed on a continuous fixed-bed laboratory reaction unit. Experiments were performed in the temperature range of 673 to 823K, pressure range of 3 to 15bar, and LHSV range of 0.5-3h-1. The results show that the catalytic conversion of vacuum gas oil increases with increase in reaction temperature and decreases with increase in LHSV. The catalytic activity for the proposed catalysts arranged in the following order:

HY>H

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Publication Date
Sun Jun 30 2013
Journal Name
Al-kindy College Medical Journal
Evaluation of Etiological Causes of Hypothyroidism among Patients Visiting Specialized Center for Diabetes and Endocrinology
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Background: Many structural or functional abnormalities can impair the production of thyroid hormones and cause hypothyroidism.Objectives: to identify the main etiological causes of hypothyroidism among patients visiting Specialized Center for Diabetes and Endocrinology.Methods: This study was conducted in the Specialized Center for Diabetes and Endocrinology on 217 patients with proved hypothyroidism, from 2006 to 2008. Every patient was tested with thyroid function tests, Ultrasound examination, thyroid autoantibodies, fine needle aspiration, radiology of skull, isotopes scan, also checking adrenal and gonadal function. Results: Out of these 217 patients 120 patients have thyroiditis 33 patients had been undergone thyroidectomy. 39 pat

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Publication Date
Tue Jun 30 2015
Journal Name
Al-kindy College Medical Journal
Major inflammatory patterns of chronic sinonasal diseases and their accompanied anatomical variations; CT scan review
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Background: Because of wide use of Functional Endoscopic Sinus Surgery (FESS) technique in the recent years and basic role of coronal computed tomography (CT) scan in demonstrating the normal drainage route of para-nasal sinuses, identifying the major patterns of inflammatory sinonasal disease and accompanied anatomical variations is essential for appropriate preoperative surgical planning. In review of publisthed literature, there is no data on CT patterns of chronic inflammatory sinonasal disease and their accompained anatomical variations of nose and PNS in our local population.Objectives: was to determine the frequency of CT patterns and variations in patients with sinonasal symptoms.Methods: This was a cross sectional descriptive st

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Publication Date
Wed May 10 2023
Journal Name
Biomass Conversion And Biorefinery
Lactic acid-based deep eutectic solvents and activated carbon for soap removal from crude biodiesel
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