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 Telec

Optimum perforation location selection is an important study to improve well production and hence in the reservoir development process, especially for unconventional high-pressure formations such as the formations under study. Reservoir geomechanics is one of the key factors to find optimal perforation location. This study aims to detect optimum perforation location by investigating the changes in geomechanical properties and wellbore stress for high-pressure formations and studying the difference in different stress type behaviors between normal and abnormal formations. The calculations are achieved by building one-dimensional mechanical earth model using the data of four deep abnormal wells located in Southern Iraqi oil fields. The magni

A perturbed linear system with property of strong observability ensures that there is a sliding mode observer to estimate the unknown form inputs together with states estimation. In the case of the electro-hydraulic system with piston position measured output, the above property is not met. In this paper, the output and its derivatives estimation were used to build a dynamic structure that satisfy the condition of strongly observable. A high order sliding mode observer (HOSMO) was used to estimate both the resulting unknown perturbation term and the output derivatives. Thereafter with one signal from the whole system (piton position), the piston position make tracking to desire one with a simple linear output feedback controller after ca

Under cyclic loading, aluminum alloys exhibit less fatigue life than steel alloys of similar strength and this is considered as Achilles's heel of such alloys. A nanosecond fiber laser was used to apply high speed laser shock peening process on thin aluminum plates in order to enhance the fatigue life by introducing compressive residual stresses. The effect of three working parameters namely the pulse repetition rate (PRR), spot size (ω) and scanning speed (v) on limiting the fatigue failure was investigated. The optimum results, represented by the longer fatigue life, were at PRR of 22.5 kHz, ω of 0.04 mm and at both v's of 200 and 500 mm/sec. The research yielded significant results represented by a maximum percentage increase in the fa

In this paper we proposes the philosophy of the Darwinian selection as synthesis method called Genetic algorithm ( GA ), and include new merit function with simple form then its uses in other works for designing one of the kinds of multilayer optical filters called high reflection mirror. Here we intend to investigate solutions for many practical problems. This work appears designed high reflection mirror that have good performance with reduction the number of layers, which can enable one to controlling the errors effect of the thickness layers on the final product, where in this work we can yield such a solution in a very shorter time by controlling the length of the chromosome and optimal genetic operators . Res

In light of the development in computer science and modern technologies, the impersonation crime rate has increased. Consequently, face recognition technology and biometric systems have been employed for security purposes in a variety of applications including human-computer interaction, surveillance systems, etc. Building an advanced sophisticated model to tackle impersonation-related crimes is essential. This study proposes classification Machine Learning (ML) and Deep Learning (DL) models, utilizing Viola-Jones, Linear Discriminant Analysis (LDA), Mutual Information (MI), and Analysis of Variance (ANOVA) techniques. The two proposed facial classification systems are J48 with LDA feature extraction method as input, and a one-dimen

Biodiesel is popular as an eco-friendly fossil fuel alternative. Neem oil is manufactured from Azadirachta indica seeds. Transesterifying triglycerides with alcohol in the presence of a synthesized CaO nanocatalyst is the most common biodiesel synthesis procedure—recent advances, difficulties, and prospects in laser feedstock pretreatment to boost reactivity and reduce energy use. Oil pre-treatment with a 540-nm green laser is cost-effective and environmentally friendly. This study examined neem oil with and without laser pretreatment for biodiesel synthesis. CaO nanocatalysts were synthesised using Sol–gel and characterised using XRD and SEM. According to catalyst recyclability, the CaO nanocatalyst did not lose activity after five re

Biomass has been extensively investigated, because of its presence as clean energy source. Tars and particulates formation problems are still the major challenges in development especially in the implementation of gasification technologies into nowadays energy supply systems. Laser Induced Fluorescence spectroscopy (LIF) method is incorporated for determining aromatic and Polycyclic Aromatic Hydrocarbons (PAH) produced at high temperature gasification technology. The effect of tars deposition when the gases are cooled has been highly reduced by introducing a new concept of measurement cell. The samples of PAH components have been prepared with the standard constrictions of measured PAHs by using gas chromatograph (GC). OPO laser with tun

This project sought to fabricate a flexible gas sensor based on a short functionalized multi-walled carbon nanotubes (f-MWCNTs) network for nitrogen dioxide gas detection. The network was prepared by filtration from the suspension (FFS) method and modified by coating with a layer of polypyrrole conductive polymer (PPy) prepared by the oxidative chemical polymerization to improve the properties of the network. The structural, optical, and morphological properties of the f-MWCNTs and f-MWCNTs/PPy network were studied using X-ray diffraction (XRD), Fourie-transform infrared (FTIR), with an AFM (atomic force microscopy). XRD proved that the structure of f-MWCNTs is unaffected by the synthesis procedure. The FTIR spectra verified the existence o