Preferred Language
Articles
/
jeasiq-2184
Macro Sustainability Accounting: A New Way to Prepare Value Added Statement
...Show More Authors

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

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Mon Jan 01 2024
Journal Name
Nonlinear Functional Analysis And Applications
NEW SEVEN-PARAMETER MITTAG-LEFFLER FUNCTION WITH CERTAIN ANALYTIC PROPERTIES
...Show More Authors

In this paper, a new seven-parameter Mittag-Leffler function of a single com-plex variable is proposed as a generalization of the standard Mittag-Leffler function, certain generalizations of Mittag-Leffler function, hypergeometric function and confluent hypergeometric function. Certain essential analytic properties are mainly discussed, such as radius of convergence, order, type, differentiation, Mellin-Barnes integral representation and Euler transform in the complex plane. Its relation to Fox-Wright function and H-function is also developed.

Preview PDF
Scopus
Publication Date
Thu Apr 13 2023
Journal Name
Corrosion And Protection
NEW THERMOTROPIC SYMMETRICAL MESOGENS CONTAINING HETERO RINGS: SYNTHESIS AND CHARACTERIZATION
...Show More Authors

A variety of liquid crystals comprising heterocyclics 1,3,4-oxadiazol ring [III], aminooxazol [IV]a, and aminothiazol [IV]b were synthesized through a number of steps, beginning of the reaction of 3, 3'- dimethyl - [1, 1'-biphenyl] -4, 4'- diamin, ethyl monochloroacetate and sodium acetate to synthesize diacetate compound[I]. The diester reacted with hydrazine hydrate(N2H4-H2O) to give dihydrazide compound [II], then reacted with Pyruvic acid and phosphorous oxychloride to produce diketone compound [III]. The last compound was reacted with urea and thiourea to give aminooxazol and aminothiazol respectively. The synthesized compounds actually characterized and determined the structures by melting points, FT-IR and 1H-NMR spectroscopies. By u

... Show More
Preview PDF
Publication Date
Tue Jul 01 2003
Journal Name
Bulletin Of The Iraq Natural History Museum (p-issn: 1017-8678 , E-issn: 2311-9799)
NEW RECORDS OF SOME MITE SPECIES INHABITING SOIL IN BAGHDAD
...Show More Authors

The soil acari fauna of Citrus orchards of Baghdad in Jadiriya area was studied in a total
of forty-eight samples. Twenty-two species were recorded during the present study of which
eight species were first records to Iraq. The ordinal composition of the soil acari fauna was
predominantly Mesostigmata.
This fauna represents diverse trophic groups. The most abundant groups were the
predacious and the Microphytophagus, while the less abundant groups were the predacious/
Microphytophagus, Macrophytophagus, and Panaphytophagus. The most abundant and
frequent species were Rhizoglyphus sp. Tyrophagus putrescentiea (Scrank), Pachylaelaps
longisetis Halbt. and Stratiolaelaps miles Berl.

View Publication Preview PDF
Publication Date
Sun Mar 02 2014
Journal Name
Baghdad Science Journal
On Solving Hyperbolic Trajectory Using New Predictor-Corrector Quadrature Algorithms
...Show More Authors

In this Paper, we proposed two new predictor corrector methods for solving Kepler's equation in hyperbolic case using quadrature formula which plays an important and significant rule in the evaluation of the integrals. The two procedures are developed that, in two or three iterations, solve the hyperbolic orbit equation in a very efficient manner, and to an accuracy that proves to be always better than 10-15. The solution is examined with and with grid size , using the first guesses hyperbolic eccentric anomaly is and , where is the eccentricity and is the hyperbolic mean anomaly.

View Publication Preview PDF
Crossref
Publication Date
Sat Aug 02 2025
Journal Name
Basra Studies Journal
Impact of Digital Sociology on Land Usage in New Cities
...Show More Authors

View Publication
Publication Date
Sat Apr 01 2023
Journal Name
Baghdad Science Journal
New sizes of complete (k, 4)-arcs in PG(2,17)
...Show More Authors

              In this paper, the packing problem for complete (  4)-arcs in  is partially solved. The minimum and the maximum sizes of complete (  4)-arcs in  are obtained. The idea that has been used to do this classification is based on using the algorithm introduced in Section 3 in this paper. Also, this paper establishes the connection between the projective geometry in terms of a complete ( , 4)-arc in  and the algebraic characteristics of a plane quartic curve over the field  represented by the number of its rational points and inflexion points. In addition, some sizes of complete (  6)-arcs in the projective plane of order thirteen are established, namely for  = 53, 54, 55, 56.

View Publication Preview PDF
Scopus (1)
Crossref (1)
Scopus Crossref
Publication Date
Sun Sep 07 2014
Journal Name
Baghdad Science Journal
New records of Turbellarian Platyhelminthes from Al-Dalmage lake / Iraq
...Show More Authors

A total of 437 individuals of Turbellarin Platyhelminthes were sorted from benthic samples collected monthly for a period of seven months( April to November 2013 ) from AL-Dalmage lake, a part of middle section for main outfall drain south of Baghdad. They were identified as Gyratrix hermaphroditus, Stenostomum leucops ,Stenostomum unicolar and Stenostomum bryophilum ,The relative abundance of worms decreased during hot season which (May to September) ,where they start rising again. The species were studied alive , the identification criteria were illustrated by photos. G. hermaphroditus was the most abundant species among the four species.

View Publication Preview PDF
Crossref
Publication Date
Mon Jun 03 2019
Journal Name
Journal Of Global Pharma Technology
New Diquinazoline Derivatives: Synthesis and Evaluation of AntiBacterial Activi
...Show More Authors

Oxazine and quinazoline has a very important in organic chemistry especially in hetero cyclic fields. this research consist the preparation of 4H,4'H-2,2'-bibenzo[d][1,3]oxazine-4,4'-dione compound (1) from di acid chloride with 2-aminobenzoic acid in pyridine as solvent to give compound (2) 3,3'-diamino-2,2'- biquinazoline-4,4'(3H,3'H)-dione .compound 2 include free amino group .this compound was reacted with maleic and phthalic anhydride for synthesized of cyclic imide compounds (3,4).another reaction for compound 2 with some substituted aromatic aldehyde for prepared of some novel Schiff bases (5-9) contains quinazoline ring. compound 1 was treated with sulfathiazole and sulfadiazine for synthesized of sulfa compounds contains sulf

... Show More
View Publication Preview PDF
Publication Date
Fri Sep 05 2008
Journal Name
Journal Of Kerbala University
Synthesis of New type of tetrazoles starting from D-ribose
...Show More Authors

This work includes synthesis of sugar tetrazole derivative, D-ribose reacted with acetone in the presence of sulfuric acid H2SO4 to give 2, 3-O-isopropylidene-D-ribose (1). The Aldol condensation of (1) with formaldehyde in methanolic K2CO3 solution gave 2-hydroxymethyl (2, 3-O-isopropylidene-D-ribose)(2). Which was tosylated by Tosyl chloride in pyridine to yield compound (3), SN2 reaction of (3) with sodium cyanide in DMSO afforded compound (4). The [2+ 3] cycloaddition reaction of (4) with sodium azide gave the targeted compound (5). All prepared compounds have been characterized by: TLC, Specific rotation, Microelemental analysis and [FTIR and 1 H NMR spectroscopy]

Publication Date
Tue Dec 20 2022
Journal Name
Bulletin Of The Iraq Natural History Museum (p-issn: 1017-8678 , E-issn: 2311-9799)
NEW RECORDS ON SALTICIDAE AND THERIDIIDAE (ARANEAE) SPIDERS FROM ARMENIA
...Show More Authors

New data on jumping spiders (Salticidae) and tangle-web spiders (Theridiidae) of Armenia are provided on the basis of recently collected specimens in various regions of Armenia. One species, Ballus rufipes (Simon, 1868) is recorded as new to the Caucasus Region, in addition to the following species: Neon reticulatus (Blackwall, 1853), Pellenes brevis (Simon, 1868), Salticus scenicus (Clerck, 1757) and Synageles dalmaticus (Keyserling, 1863) that belong to a family Salticidae, are recorded in Armenia for the first time.
A further 7 species of Theridiidae are recorded in Armenia for the first time Kochiura aulica (C. L. Koch, 1838), Steatoda albomaculata (De Geer, 1778), Steatoda bipunctata (Linnaeus, 1758), Steatoda castanea Clerk, 175

... Show More
View Publication Preview PDF
Scopus (2)
Crossref (2)
Scopus Crossref