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
في السنوات الأخيرة، أدى التقدم التكنولوجي في إنترنت الأشياء (IoT) وأجهزة الاستشعار الذكية إلى فتح اتجاهات جديدة وإعطاء حلول عملية في مختلف قطاعات الحياة. يتم التعرف على إنترنت الأشياء كتنولوجيا حديثة تربط بين مختلف انواع الشبكات. تم تحسين أنواع مختلفة من قطاعات الرعاية الصحية في المجال الطبي بناءً على هذه التكنولوجيا. أحد هذه القطاعات الهامة هو نظام مراقبة الصحة (HMS). تعتبر مراقبة المريض عن بعد لاسلكيًا وبت
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This study aims to fabricate and assess the β-tricalcium phosphate (β-TCP) bioactive ceramic coat layer on bioinert ceramic zirconia implants through the direct laser melting technique by applying a long-pulsed Nd:YAG laser of 1064 nm. Surface morphologies, adherence, and structural change in the coatings were evaluated by optical microscopy, field emission scanning electron microscope, hardness, and x-ray diffractometer. The elastic modulus (EM) of the coating was also determined using the nanoindentation test. The quality of the coating was improved when the laser power was 90 W with a decrease in the scan speed to 4 mm s−1. The chemical composition of the coat was maintained after laser processing; also, the Energy Dispersive
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The aim of research is to show the effect of Ferric Oxide (Fe2O3) on the electricity production and wastewater treatment, since 2.5% of Ferric Oxide (Fe2O3) (heated and non heated) nanoparticles has been used. Characterization of nanoparticles was done using X-ray Diffraction (XRD) and Scan Electron Microscopy (SEM). The influence of acidity was also studied on both wastewater treatmenton the Chemical Oxygen demand (COD) and Biological Oxygen Demand (BOD) and voltage output was studied. From the results, it was infused that the dosage of 0.025 g/l and an initial pH 7 were founded to be optimum for the effective degradation of effluents. The results concluded that the treatment of anaerobic sludge wastewater using Ferric Oxide (Fe2O3) in
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Background:Â Various fluids in the oral environment can affect the surface roughness of resin composites. This in vitro study was conducted to determine the influence of the mouth rinses on surface roughness of two methacrylate-based resin (nanofilled and packable composite) and siloraine-based resin composites.
Materials and methods: Disc-shaped specimens (12 mm in diameter and 2mm in height) were prepared from three types of composi
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Laue back reflection patterns for quartz crystal are indexed by using Orient Express- program to simulate orientation of single crystals from assignment of principle zones. An oriented quartz single crystal was used as a substrate to deposit Zn metal by controlled thermal evaporation to achieve single crystal films of Zn that are subsequently evaluated by x-ray powder diffraction.
Recently, there has been an increasing advancement in the communications technology, and due to the increment in using the cellphone applications in the diverse aspects of life, it became possible to automate home appliances, which is the desired goal from residences worldwide, since that provides lots of comfort by knowing that their appliances are working in their highest effi ciency whenever it is required without their knowledge, and it also allows them to control the devices when they are away from home, including turning them on or off whenever required. The design and implementation of this system is carried out by using the Global System of Mobile communications (GSM) technique to control the home appliances – In this work, an ele
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Background: Color stability of glass ionomers (GIs) could be affected by many factors such as pH and consumption of liquid medications like antibiotics. Most common antibiotics used during childhood are amoxicillin suspension (AM.S) and azithromycin suspension (AZ.S) which have acidic and basic pH respectively. Aim: to evaluate and compare the effect of AM.S and AZ.S on color stability of nano resin-modified GI. Methods: Thirty disc of nano resin-modified glass ionomer (2mm height x 4mm diameter) were divided into three groups (n=10 for each) and independently exposed to AM.S, AZ.S, and artificial saliva (A.S.). Color stability was evaluated in triplicate by VITA Easyshade® before and after three immersion protocols, repeated over
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