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Macro Sustainability Accounting: A New Way to Prepare Value Added Statement
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Traditional 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 standard measurement, so easy to understand and use in comparison with standard reference (benchmark).

The problem of research is the neglect of the cost of non-sustainability borne by society and the planet as a result of companies exercising their activities inefficiently, where these costs do not appear in the records of the companies causing them because of the common saying (that what cannot be measured cannot be managed and therefore cannot be held accountable) and this encourages companies to neglect sustainability.

As a result, the research aims to find an objective way to measure the cost of non-sustainability incurred by society and the planet as a result of the inefficiency of these companies in the management of their activities, therefore, these costs can be charged to the companies that cause them, as this will play a significant role in changing the perception of corporate managers towards sustainability.

 

The research led to a set of results, including the palaces of accounting tools (all branches) in measuring the cost of non-sustainability in cash.

The research presented a set of recommendations, the most important of which is the need to take into account macro sustainability accounting by the stakeholders of this profession, and develop value-added statement using the technologies developed by the researcher (SVA$) because of its role in measuring the cost of non-sustainability critically, which will have a significant role in changing the corporate view for neglecting sustainability

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Publication Date
Tue Jan 01 2019
Journal Name
Sci.int.(lahore)
SOME NEW TYPES OF PERFECT MAPPINGS
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In this work, we introduce a new kind of perfect mappings, namely j-perfect mappings and j-ω-perfect mappings. Furthermore we devoted to study the relationship between j-perfect mappings and j-ω-perfect mappings. Finally, certain theorems and characterization concerning these concepts are studied; j = , δ, α, pre, b, β

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Publication Date
Sat Dec 30 2023
Journal Name
Iraqi Journal Of Science
New Generalizations for Ϻ-Hyponormal Operators
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     This article contains a new generalizations of Ϻ-hyponormal operators which is namely (Ϻ,θ)-hyponormal operator define on Hilbert space H.  Furthermore, we investigate some properties of this concept such as the product and sum of two (Ϻ, θ)-hyponormal operators, At the end the operator equation  where  ,  has been used for getting several characterization of (Ϻ,θ)-hyponormal operators.  

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Publication Date
Sun Mar 07 2010
Journal Name
Baghdad Science Journal
Sex Chromatin in New Hampshire Cocks
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Sex chromatin (SC) is defined as inactive X chromosome in the female somatic cells, it condensed as heterochromatic at interphase of the nucleus and appears like nuclear satellite projection, and only female cells contain SC in mammals. Different ages of cocks: immature (8,16 weeks old), growing (24 weeks old) and production age (32,48 weeks old) , were studied to detect the sex chromatin (SC) with it's various shapes :Sessile nodule(SS), Drum stick(DS), Tear drop(TD) and Club shape(CS) in the blood lymphocytes of blood smears prepared from WBCs of 45 New Hampshire(NH) strain cocks. Also SC measurements were detected which include: vertical (V) and horizontal (H) axes, SC area (SCA), nuclear area (NA), and the

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Publication Date
Wed Mar 01 2023
Journal Name
Baghdad Science Journal
Some New Results on Lucky Labeling
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Czerwi’nski et al. introduced Lucky labeling in 2009 and Akbari et al and A.Nellai Murugan et al studied it further. Czerwi’nski defined Lucky Number of graph as follows: A labeling of vertices of a graph G is called a Lucky labeling if  for every pair of adjacent vertices u and v in G where . A graph G may admit any number of lucky labelings. The least integer k for which a graph G has a lucky labeling from the set 1, 2, k is the lucky number of G denoted by η(G). This paper aims to determine the lucky number of Complete graph Kn, Complete bipartite graph Km,n and Complete tripartite graph Kl,m,n. It has also been studied how the lucky number changes whi

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Publication Date
Fri Jan 26 2024
Journal Name
Iraqi Journal Of Science
Synthesis of new 9H-Carbazole derivatives
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The aim of the present work is to synthesis of new 9-ethyl carbazole derivatives .The 3-acetyl-9-ethyl carbazole was achieved by the reaction of compound (1) with acetyl chloride in the presence of aluminum chloride to give compound (2). Reaction of compound (2) with a ppropriate aromatic aldehyde yielded 3-(3-Phenyl -1-Oxy propen-1-yl)9-Ethyl carbazole(3a-3h).The reaction of (3) with hydrazine hydrate gave 3-(5-aryl-4, 5-Dihydro-3-pyrozolyl)9-Ethyl carbazole(4a-4h). Also compound (3) reacted with phenyl hydrazine gave 3-(1-phenyl-5-aryl-4-pyrozoline-3-yl)9-Ethyl carbazole (5a-5h). The reaction of compound (3) with guanidine carbonate in presence of NaOH (40%) gave the 3-(2-amino-6-aryl-4-pyrimidinyl)9-Ethyl carbazole (6a-6h). The prepar

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Publication Date
Sat May 01 2021
Journal Name
Journal Of Physics: Conference Series
New Normality on Generalized Topological Spaces
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Abstract<p>A space X is named a πp – normal if for each closed set F and each π – closed set F’ in X with F ∩ F’ = ∅, there are p – open sets U and V of X with U ∩ V = ∅ whereas F ⊆ U and F’ ⊆ V. Our work studies and discusses a new kind of normality in generalized topological spaces. We define ϑπp – normal, ϑ–mildly normal, & ϑ–almost normal, ϑp– normal, & ϑ–mildly p–normal, & ϑ–almost p-normal and ϑπ-normal space, and we discuss some of their properties.</p>
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Publication Date
Sun Jun 02 2013
Journal Name
Baghdad Science Journal
Synthesis of New Pyrazoline - Phenoxathiin Derivatives
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Phenoxathiin was prepared by the reaction of diphenyl ether with sulfur in the presence of anhydrous aluminum chloride. This work comprised the synthesis of new phenoxathiin derivatives containing heterocyclic moieties. These heterocyclic compounds were synthesized in three groups. The first group was made up of 2-(oxoalken-1-yl) phenoxathiin derivatives (3a-3j) obtained from the reaction of 2-acetylphenoxathiin with different aromatic aldehyde in the presence of sodium hydroxide. The other two groups involved compounds produced from the reaction of (3a-3j) with hydrazine hydrate in acetic acid to get 2-(1-acetyl pyrazolin-3-yl) phenoxathiin derivatives (4a-4j), and phenyl hydrazine in the presence of piperidine to afford 2-(1-phenyl pyrazo

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Publication Date
Sat Feb 02 2019
Journal Name
Journal Of The College Of Education For Women
Simplification of new fashion design methods
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Simplification of new fashion design methods

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Publication Date
Wed Nov 30 2022
Journal Name
Iraqi Journal Of Science
New Generalizations of Soft LC-Spaces
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      In this article, we introduce a new type of soft spaces namely, soft  spaces as   a generalization of soft paces. Also, we study the weak forms of soft  spaces, namely, soft  spaces, soft  spaces, soft  space, and soft  spaces. The characterizations and fundamental properties related to these types of soft spaces and the relationships among them are also discussed.

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Publication Date
Wed May 25 2022
Journal Name
Iraqi Journal Of Science
New Results of Normed Approach Space
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     In this work, we introduce  a new convergence formula. We also define cluster point , δ-Cauchy sequence, δ-convergent, δ-completeness , and define sequentially contraction  in approach space. In addition, we prove the contraction condition is necessary and sufficient to get the  function is sequentially contraction  as well as we put a new structure for the norm in the approach space which is called approach –Banach space, we discuss the normed approach space with uniform condition is a Hausdorff space. Also, we prove a normed approach space is complete if and only if the metric generated from approach space is complete as well as prove every finite –dimensional approach normed space is δ-complete. We prove several r

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