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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
Wed Jun 01 2022
Journal Name
Minar International Journal Of Applied Sciences And Technology
NEW RECORD SPECIES OF GENUS ASTRAGALUS L. IN IRAQ
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Astragalus mesogitanus is a new recorded species for Iraqi flora, from Onobrychium genus section, was collected from Erbil district, all morphological features were described in details as well as some micromorphological character as the trichomes and were provided with dimensions and plates, section key was also updated which illustrated the importance of standard (corolla) trichomes in species identification. Keywords: Astragalus, Fabaceae, Iraq, New record, Onobrychium, Trichomes.

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Publication Date
Sun Jun 05 2016
Journal Name
Baghdad Science Journal
Synthesis of New Some Imidazole Derivatives Containing ?-Lactam Ring
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In this work 5-methylene-yl - (2-methy –oxazole-4-one) (1H) imidazole (1) were synthesized from the reaction of L-Histidine with acetic anhydride and which converted to the of 5-methylene-yl-(2-methyl 3-amino imidazole-4-one)-1H-imidazole (2) by reaction with hydrazine hydrate. Schiff bases (3-6) were synthesized from the reaction of compound (2) with different aromatic aldehyde. Reaction of compounds (3-6) with chloroacetyl chloride gives azetidinone one derivatives (7-10). These compounds were characterized by FT-IR and some of them with 1H-NMR and 13C-NMR spectroscopy.

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Publication Date
Sun Dec 06 2015
Journal Name
Baghdad Science Journal
New Operational Matrices of Seventh Degree Orthonormal Bernstein Polynomials
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Based on analyzing the properties of Bernstein polynomials, the extended orthonormal Bernstein polynomials, defined on the interval [0, 1] for n=7 is achieved. Another method for computing operational matrices of derivative and integration D_b and R_(n+1)^B respectively is presented. Also the result of the proposed method is compared with true answers to show the convergence and advantages of the new method.

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Publication Date
Sat Dec 30 2023
Journal Name
Iraqi Journal Of Science
New record species- from the family Euphorbiaceae in Iraq
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The present work included morphological, anatomical, and palynological
characters for the new species Acaalypha australis L. specimens, which belong to
the family Euphorbiaceae. The species recorded in the study for the first time in
Iraq. The plants of this species are annual herbs with green, striated or sub –
polygonal stem, and branched near bases, Leaves are simple spirally alternate and
lanceolate in shape. Flowers are unisexual, arranged in the axial of distinct leafy and
cordate bracts, female flower arranged at the bracts bases and each flower with
trileafed perianth and superior ovary with trilobed stylar stigma which has dense and
coiled stigmatic hairs. Male flowers are arranged as a mixed verticella

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Publication Date
Tue Feb 20 2024
Journal Name
Baghdad Science Journal
Hetero-associative Memory Based New Iraqi License Plate Recognition
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As a result of recent developments in highway research as well as the increased use of vehicles, there has been a significant interest paid to the most current, effective, and precise Intelligent Transportation System (ITS). In the field of computer vision or digital image processing, the identification of specific objects in an image plays a crucial role in the creation of a comprehensive image. There is a challenge associated with Vehicle License Plate Recognition (VLPR) because of the variation in viewpoints, multiple formats, and non-uniform lighting conditions at the time of acquisition of the image, shape, and color, in addition, the difficulties like poor image resolution, blurry image, poor lighting, and low contrast, these

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Publication Date
Mon May 08 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Synthesis Of New Asymmetrical Pyromellitdiimides Derived From Pyromellitic Dianhydride
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This work involves the synthesis and characterization of asymmetrical pyromellitdiimide
derivatives [IV]a-f
by four sequence steps selective reaction . One mole of pyromellitic dianhydride
was reacted with one mole of various primary aromatic amines [ 4-nitro aniline , 4-chloro aniline , 4-toludine and 4-anisidine] in excess of dry acetone to produce six compounds (N-substituted-pyromellitamic monoacid) [I]a-f . These new compounds [I]a-d were converted to the corresponding
N- substituted- pyromellitmonoimide [II]a-d via their heating at (80-90)
0
C in sodium acetate-acetic
anhydride mixture .
The compounds [II]a-f
were allowed to react with one mole of another primary amines in
excess of dry acetone t

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Publication Date
Fri May 01 2020
Journal Name
Journal Of Physics: Conference Series
New Approach for Solving (1+1)-Dimensional Differential Equation
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Publication Date
Sun May 17 2020
Journal Name
Iraqi Journal Of Science
New Types of Totally Continuous Mappings in Topological Space
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The goal of the research is to introduce new types of maps called semi totally Bc-continuous map and totally Bc-continuous map furthermore, study its properties. Additionally, we study the relationship of these functions and other known mappings are discussed.

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Publication Date
Tue Aug 31 2021
Journal Name
Iraqi Journal Of Science
On New Types of Weakly Neutrosophic Crisp Open Mappings
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This work employs the conceptions of neutrosophic crisp a-open and semi-a-open sets to distinguish some novel forms of weakly neutrosophic crisp open mappings; for instance, neutrosophic crisp a-open mappings, neutrosophic crisp a*-open mappings, neutrosophic crisp a**-open mappings, neutrosophic crisp semi-a-open mappings, neutrosophic crisp semi-a*-open mappings, and neutrosophic crisp semi-a**-open mappings. Moreover, the close connections between these forms of weakly neutrosophic crisp open mappings and the viewpoints of neutrosophic crisp open mappings are explained. Additionally, various theorems and related features and notes are submitted.

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Publication Date
Sun Jun 02 2013
Journal Name
Baghdad Science Journal
Synthesis and Characterizationof Some New Phenolic Schiff Bases Derivatives
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Starting from bis (4,4'-diamino phenoxy) ethan(1), a variety of phenolicschiff bases (methylolic, etheric, epoxy) derivatives have been synthesized. All proposed structure were supported by FTIR, 1H-NMR, 13C-NMR Elemental analysis, some derivatives evaluated by thermal analysis (TGA).

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