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jeasiq-2184
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
Thu Sep 13 2018
Journal Name
Baghdad Science Journal
The Prognostic Value of some Epithelial-Mesenchymal Transition Markers and Metastasis-Related Markers in Human Transitional Cell Carcinoma of the Bladder
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Recent reports provided evidence that epithelial to mesenchymal transition (EMT) and some matrix metalloproteinases (MMPs) contribute to the invasion and metastasis of cancer cells. This study investigated the expression pattern of some EMT markers (E-cadherin and Vimentin) and some MMPs (MMP-2 and MMP-9) in transitional cell carcinoma (TCC). Fifty five paraffin embedded biopsies were included in this study. Expression pattern of E-cadherin and Vimentin was evaluated by immunohistochemistry while cytoplasmic mRNA expression of both MMP-2 and MMP-9 were determined by in situ hybridization. The expression of all markers were significantly increased with the increase of patient's age (? 50 years), and furthermore an increase in men expression

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Publication Date
Wed Mar 01 2023
Journal Name
International Journal Of Research In Social Sciences And Humanities
The Role of Value Chain Analysis as well as Programs and Performance Budget in Reducing Waste of Public Money(Applied Study)
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Programs and performance budget represents a sophisticated method of public budget numbers, which includes all allocations to be determined for each job or activity within a government entity, which is analyzed according to their needs and costs, and this method can be applied using one of the cost accounting techniques, which is the technique of analyzing the value chain that reduces costs by avoiding activities that do not add value and enhance activities that add value to the economic entity, the current research aims to develop the budget system in government entity by using the budget of programs and performance as a tool for planning and monitoring events and activities, thereby reducing the waste of public money by reducing unnecessa

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Publication Date
Wed Dec 30 2020
Journal Name
Journal Of Planner And Development
The Effect of Related Variables on the Rent Value of Residential Units Case study neighbourhood 409 in the city of Baghdad
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The rent is one of the sources of investment that generates returns for the owner of the housing unit, and it is also one of the importance expenditure for the tenant.

The importance of this research comes in addressing the deficiency in the field of analyzing the factors affecting the rental value of residential units, which affects many segments of the population of Baghdad.

The aim of this research is analyze and evaluate related variables on the rent value of residential units in neighbourhood 409 in city of BAGHDAD, which is a hypothesis that: There are a set of variables affecting the rental value, including those related to the internal environment of the dwelling, such as: income level, plot area, building area, n

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Publication Date
Tue Dec 30 2025
Journal Name
Iraqi Journal Of Science
The Prognostic Value for Tissue Inhibitor of Metalloproteinase-2 and Fatty Acid-Binding Protein-1 as Biomarkers for Chronic Kidney Disease
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Globally, chronic kidney disease (CKD) has emerged as a significant public health concern, characterized by high rates of morbidity and mortality. To assess the risk of kidney damage, researchers have identified tissue inhibitor of matrix metalloproteinase-2 (TIMP-2) and fatty acid-binding protein-1 (FABP-1) as valuable biomarkers. This study aims to analyse the effectiveness of specific biomarkers in assessing CKD and its associated mechanisms in Iraqi patients. The study was conducted from December 2023 to May 2024. Ninety subjects, aged 48–65 years; including 60 patients with CKD (38 male and 22 female) attended the Baghdad Teaching Hospital/ Medical City/ Dialysis Unit- Baghdad, Iraq. In addition, 30 healthy people (15 male an

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Publication Date
Sat Jun 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
Evaluation Among Choices Of Water Quality Improvement By Using Some Of Total Quality Management Tools Applied Research In Baghdad Governorate Water Directorate
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  Many managers in geometrical and technical organizations prefer to deal with quantitative values ​​to choose between the available options and choose the best alternative to avoid randomization and bias in decision making. One of them Baghdad Water Department, which seeks to develop the quality of its product (drinking water) and achieve its objectives under increasing growing population and the demand for water, Some of TQM tools, especially the statistical, have this ability because there is chance to use historical data and experiment of employees in Application . Two statistical tools were applied: the nominal group technique, matrix data analysis technique as well as the brainstorming tool to search for the best o

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Publication Date
Fri Mar 06 2026
Journal Name
Journal Of Physical Education
The impact of a computerized program (cogniplus) to develop the strength to focus and perform kinetic chain on the balance beam
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Publication Date
Sun Oct 19 2025
Journal Name
Lecture Notes In Networks And Systems
The Effect of Special Exercises According to a Smart Sports Bracelet to Develop Some Physical and Kinetic Abilities of Volleyball Players
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The current study investigates the role of smart sports bracelets on physical and motor skills development among youth volleyball players, closing the research gap of wearable technology in sport training. Understanding the necessity of up-to-date training measures of handicaps for perfection of athletic performance, the research is focused on comparison of the effect of strength, agility and flexibility achieved with the use of smart sports bracelet with real time feedback (test group) and without (control group). The research adopted a quasi-experimental design through a sample of (12) players et al.-Karkh Sports Club, (6) of them were in the experimental group (who used the smart bracelet) and (6) of them were in the control group (who u

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Publication Date
Thu Apr 01 2021
Journal Name
Iop Conference Series: Earth And Environmental Science
A Vision to Develop the Effectiveness of the Dissemination of Innovations to Rationalize the Use of Irrigation Water in Iraqi Agriculture
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Abstract<p>Iraqi agriculture faces a major water problem, affecting cultivated areas, agricultural production, farmers’ incomes and food security. However, the results achieved in rationalizing the use of irrigation water are still limited and do not match what they should be in order to meet this serious challenge. The study aimed to provide a vision for the development of the effectiveness of the dissemination of innovations to rationalize the use of irrigation water in Iraqi agriculture. In light of the framework of the dissemination of agricultural innovations, factors related to their effectiveness, and the summary of the Iraqi experience in the field of dissemination of modern irrigation</p> ... Show More
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Publication Date
Wed Jul 05 2017
Journal Name
International Journal Of Science And Research (ijsr)
Salivary TNF-α andAlkaline Phosphatase in Relation to Gingival Health Condition According to Nutritional Status among a Group of School Children
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Publication Date
Sun Oct 01 2017
Journal Name
Journal Of The College Of Basic Education
تحضير وتشخيص سالسل متشاكلة جديدة من -5،2 ثنائي-)-4 الكوكسي فنيل(- -4،3،1 اوكسادايازول وبولينراتها ودراسة خواصها البلورية السائلة
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يتضمن البحث طرق تحضير والخواص الكيمائية لمشتقات حلقة 1,3,-4 اوكسادايازول المعوضة في الموقعين 2,5 . كما يتضمن كيفية تحضير بوليمرات بلورية سائلة من المركبات الحلقية غير المتجانسة لحلقة 1,3,-4 اوكسادايازول المعوضة والطرق الطيفية المستخدمة في تشخيص المركبات المحضرة.