The research aimed to demonstrate the role of accounting integration and green taxes in achieving sustainable development in the Iraqi oil sector. The research adopted the descriptive-analytical approach and was applied to a sample of (120) individuals specializing in the Ministry of Finance, the State Audit Bureau, and academic institutions, using a questionnaire as a data collection tool. The research concluded that there is a significant correlation and impact between accounting integration, green taxes, and the dimensions of sustainable development. The research recommended the necessity of adopting green technological innovation and activating the "polluter pays" principle to enhance environmental performance and support sustainability in the oil sector
This review highlights recent advances in the development and use of eco-friendly polymeric membranes made from polymer blends for treating oily wastewater, a major source of environmental pollution. Among treatment options, membrane separation stands out because of its high efficiency and ability to selectively remove oil from water using semi-permeable barriers. The focus of this review is on polymeric membranes derived from polymer blends, which show improved mechanical strength, thermal stability, and resistance to fouling. Additionally, the role of nanomaterials such as titanium dioxide, graphene oxide, and iron nanoparticles is discussed for their ability to boost membrane porosity, permeability, and oil separation efficiency.
... Show MoreThe growing demand for energy, coupled with the continued dominance of fossil fuels as the primary energy source, necessitates eco-friendly technologies that simultaneously enhance oil recovery (EOR) and reduce the impact of their emissions. Only one task, which is the CO2-EOR project, can combine these two sustainable development goals. Further, employing green nanotechnology, including nanoparticles and nanofluids, ensures a sustainable approach to controlling and enhancing rock wettability, thereby enhancing hydrocarbon production and carbon storage. However, the performance of nanofluids in subsurface formations is limited by the stability of these nano-dispersions at the harsh conditions of reservoirs. This work thus synthesize
... Show MoreThis study presents, for the first time, an innovative Jet Plasma-assisted technique for the green synthesis of TiO₂@Ag core–shell nanoparticles using chard leaf extract as a natural reducing and stabilizing agent. The Jet Plasma provides a highly energetic environment that accelerates nucleation and core–shell formation at low temperatures without toxic precursors. The synthesized nanoparticles exhibited uniform and stable structures, as confirmed by comprehensive characterization techniques including X-ray diffraction (XRD), Fourier-transform infrared spectroscopy (FTIR), ultraviolet–visible (UV–Vis) spectroscopy, transmission electron microscopy (TEM), and zeta potential analysis. XRD patterns confirmed the crystalline anatase
... Show MoreThe addition of nanoparticles to the drilling fluids for geological projects is a promising application for enhancing the stability, rheological properties, and overall performance of the mud. This study aims to thoroughly analyze and compare the effects of silica and alumina nanoparticles on the properties and effectiveness of polymer drilling mud. Silica and alpha-alumina nanoparticles were synthesized using the sol-gel process and characterized through several techniques, including X-ray diffraction, Fourier-transform infrared spectroscopy, field-emission scanning electron microscopy, and atomic force microscopy. The effects of silica and alumina nanoparticles on various properties of drilling mud were then measured using a perme
... Show MoreSteel corrosion in acidic environments is a critical industrial challenge, necessitating effective yet eco-friendly inhibitors. This study aims to address this problem by introducing a novel, green alternative: frankincense extract (FE). The distinctive contribution of this work lies in the comprehensive investigation of FE natural, sustainable, and economically viable resin as an effective corrosion inhibitor for carbon steel in 1 M HCl. The research employs an integrated methodology, including electrochemical techniques (potentiodynamic polarization (PDP) and electrochemical impedance spectroscopy (EIS)), adsorption isotherm modeling, surface analysis (FT-IR and FESEM/EDX), and density functional theory (DFT) calculations. Key res
... Show MoreTraditional accounting takes only one dimension (economic) in calculating the value added of the company, and all other aspects (including environmental and social) are neglected, and despite the emergence of Sustainability Accounting and the interest of companies in preparing sustainability reports, these reports are suffering from many problems, including multiple metrics used in measuring companies (cash, quantity and lavish). In addition, these reports may reach dozens of pages in some companies and this causes the problem (information overload) which affects the qualitative properties of accounting information such as appropriate and relative, which requires the need to find a tool that can measure the Sustainability Unit of
... Show MoreAir pollution is considered one of the major environmental problems that contain many challenges and difficulties facing most countries of the world, including Iraq. The problem has emerged widely with the emergence of the industrial revolution in the world and the tremendous increase in the population and the increase in the number of transportation and its development in addition to excavation, maintenance and work Construction and weather fluctuations, such as dust and sandstorms, pollution resulting from oil refining, extraction, diversion and other processes that cause pollution, and the start of the world using methods that limit the volume of environmental pollution. The most prominent of these methods is the imposition of
... Show Moreγ-Al2O3–NPs were synthesized by a green synthesis process based on Boswellia carterii resin extract and aluminum sulphate in an alkaline medium. Boswellia carterii resin extract is a significant reducing and stabilizing agent for synthesizing γ-Al2O3–NPs.Several techniques, including Fourier–transform infrared (FT-IR), UV–visible spectroscopy, x-ray diffraction, electron microscopy (XRD), energy dispersive x-ray (EDX), scanning electron microscopy (SEM), Transmission electron microscopy (TEM), and atomic force microscopy (AFM), were utilized to investigate the final product. XRD and SEM confirmed a plate-like crystalline structure with an average size of 17.5 nm. FT-IR analysis identified aluminum oxide stretching vibrations (655,
... Show MoreIn this paper, a simulation model and practical testbed for green Internet of Things (IoT) edge devices are proposed based on solar harvester with constant voltage-maximum power point tracking (CV-MPPT) technique. Billions of connected edge devices represent the essential part of the IoT through the IP-enabled sensor networks based on IPv6 over Low power Wireless Personal Area Network (6LoWPAN). In traditional IoT edge devices, the stored energy in the non-rechargeable battery determines the node lifetime while it is being depleted with time. Therefore, purchasing billions of such batteries is costly and must be disposed of efficiently. This paper is aimed at simulating and implementing a new class of green IoT edge devices that can report
... Show MoreBiodiesel as an attractive energy source; a low-cost and green synthesis technique was utilized for biodiesel preparation via waste cooking oil methanolysis using waste snail shell derived catalyst. The present work aimed to investigate the production of biodiesel fuel from waste materials. The catalyst was greenly synthesized from waste snail shells throughout a calcination process at different calcination time of 2–4 h and temperature of 750–950 ◦C. The catalyst samples were characterized using X-Ray Diffraction (XRD), Brunauer-Emmett-Teller (BET), Energy Dispersive X-ray (EDX), and Fourier Transform Infrared (FT-IR). The reaction variables varying in the range of 10:1–30:1 M ratio of MeOH: oil, 3–11 wt% catalyst loading, 50–
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