This research aims to Presented model can be applicable – in the frame of current accounting implementations - to measure environmental effects and disclosure then in the financial statements of economic entities after determined the environmental performance scopes of environmental activities that is works by this entities , because of importance of accounting information which presentation by accounting systems which's effectiveness tool on hand of decision maker about site plans and goals and drawing policies aims protection environment sustainable the represented of naturalism wealth elements . The researcher could be able to application his suggested model which's proof the ability to environmental accounting measurement and discl

The study included the determination of pollen grains features for 8 genera and 13 taxa of Mimosoideae subfamily grown in Baghdad/ Iraq by using each of light and scanning electron microscope. The samples of taxa were collected from various sites in Baghdad province in central Iraq located on 32 45° 0-33 45 0 N and 44 0 0- 44° 45 0 E. the results from this study revealed different pollen types as monad in each of Leucaena, Prosopis, and Neltuma, tetrad in Mimosa and polyads in Acacia, Albizia, Calliandra, Pithecellobium and Vachellia. Each taxa of these genera characterized by special palynological features as shape, size, number of polyads grain and conplateuration as well as other parameters included other dimensions, and these

The field of climatic geography focuses on the study of the Earth's surrounding atmosphere, particularly the lower (surface) part close to the Earth's surface. This field examines the interactions within the atmosphere resulting from the solar radiation that reaches the Earth and the subsequent distribution of atmospheric pressure. Consequently, certain surface pressure systems, both high and low, emerge and vary in their temporal and spatial impacts on the climate of the Arabian Peninsula. Therefore, it is essential to conduct a comprehensive and detailed study to understand the causes, development, movement, geographical distribution, and monthly and seasonal recurrence of these pressure systems. For this purpose, a minor climatic

The present research studies numbers and its uses in the Islamic ornament. The study consists of four chapters; the first is dedicated to the problem of the research, the value of the study, and the aim of the study, and its limit. The problem of the study deals with the uses of numbers in Islamic ornament and how these numbers were used for aesthetic purposes. What are the analytical bases that enable us to read the geometrical compositions ornament numerically? The value of the research is the study forms an analytical and visual study of the numbers in the Islamic ornamentation. Additionally, this study is an aesthetic assessment to the philosophy of the number and its uses in Islamic architecture. The study is limited to the ornament

In this study, phytoplankton density, chlorophyll-a, and selected physico- chemical parameters were investigated in Erbil wastewater channel. The surveys were carried out monthly from May 2003 to April 2004. Samplings were established on three sites from headwaters to the mouth. The results showed that pH was in alkaline side of neutrality, with significant differences (P<0.05) between sites 1 and 3. TSS concentration decreased from site 1 toward site 2 (mean value, 80.15 to 25.79 mg.l-1). A clear gradual increase in mineral content (TDS) observed from site one of the channel towards the mouthpart. Soluble reactive phosphate has a concentration maximum mean value reached 48.4 µg.l-1 which is recorded in site 2. A high positive relat

The current research aims to validate the Effect of technical innovation on human resources management ambidexterity through job embeddedness. The current research was done in  Al-Etihad Food Industries Co. Ltd. And within the industrial environment, the research was designed according to the descriptive research. And to achieve the main goal of the research above, the researcher used the questionnaire as a key instrument to collect data through the views of a sample of managers, and employees at the senior, middle and executive management level. The research sample reached (107) individuals, the data were analysed using the statistical packages (SPSS v. 26) and ( SMART PLS v 3. 3. 8) the group of statistical

Research deals the crises of the global recession of the facets of different and calls for the need to think out of the ordinary theory and find the arguments of the theory to accommodate the evolution of life, globalization and technological change and the standard of living of individuals and the size of the disparity in income distribution is not on the national level, but also at the global level as well, without paying attention to the potential resistance for thought the usual classical, Where the greater the returns of factors of production, the consumption will increase, and that the marginal propensity to consume may rise and the rise at rates greater with slices of low-income (the mouths of the poor) wi

An experimental and theoretical investigation of three phase direct contact heat transfer by evaporation of refrigerant drops in an immiscible liquid has been carried out. Refrigerant Rl2 and R134a were used for the dispersed phase, while water and brine were the immiscible continuous phase. A numerical analysis is presented to predict the temperature distribution throughout the circular test column radially and axially is achieved. Experimental measurements of the temperature distribution have been compared with the numerical results and are discussed .A comparison between the experimental and theoretical results showed acceptable agreement and applicability of the derived equations. Comparison with other related work showed similar beh

Two field experiments were conducted at two different texture sites. The first site of the fields of AlMed-hateya Agriculture Division / Babil Governorate. The second site of the fields of Al-Nouriah Research Station / Ministry of Agriculture, the factors of the study in the two sites included several factors. The first factor includes two irrigation systems: sprinkler irrigation and surface irrigation. The second factor is the method of cultivation which includes the method of cultivation with basin and furrowing. The third factor is the type of the cultivated crop which includes a local variety (Fajr 3) and a hybrid variety (Drakma). The actual water consumption for the sprinkler irrigation system reached (587.13 and 637.62) mm season-1 f