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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
Wed Feb 05 2025
Journal Name
Basra Studies Journal
Impact of Digital Sociology on Land Usage in New Cities
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Publication Date
Sun Mar 12 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Synthesis and Characterization of Some New Hydrazides and Their Derivatives
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New hydrazide compounds (A2) and (A9) were prepared from their corresponding esters (A1, A8) .These esters were also prepared from their precursors 5-ethoxy carbonyl-(4methoxyphenyl)-6-methyl-1,2,3,4-tetrahydropyrimidine-2-thione (A1) via multicomponent reaction type and from hippuric acid respectively. The hydrazide compounds were then allowed to react with some aldehydes forming the corresponding hydrazones (A3-7) and (A1014). The synthesized compounds were characterized by IR, 1H-NMR, 13C-NMR, and Mass spectroscopies and well discussed. .

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Publication Date
Sun Jul 30 2023
Journal Name
Iraqi Journal Of Science
New Results of Normed Approach Space Via β-Approach Structure
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      Researchers have identified and defined β- approach normed space if some conditions are  satisfied. In this work, we show that every approach normed space is a normed space.However, the converse is not necessarily true by giving an example. In addition, we define β – normed Banach space, and some examples are given. We also solve some problems. We discuss a finite β-dimensional app-normed space is β-complete and consequent Banach app- space. We explain that every approach normed space is a metric space, but the converse is not true by giving an example. We define β-complete and give some examples and propositions. If we have two normed vector spaces, then we get two properties that are equivalent. We also explain that

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Publication Date
Wed Feb 01 2023
Journal Name
Baghdad Science Journal
Some New Fixed Point Theorems in Weak Partial Metric Spaces
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The main objective of this work is to introduce and investigate fixed point (F. p) theorems for maps that satisfy contractive conditions in weak partial metric spaces (W.P.M.S), and give some new generalization of the fixed point theorems of Mathews and Heckmann. Our results extend, and unify a multitude of (F. p) theorems and generalize some results in (W.P.M.S). An example is given as an illustration of our results.

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Publication Date
Fri Sep 05 2008
Journal Name
Journal Of Kerbala University
Synthesis of New type of tetrazoles starting from D-ribose
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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
Sun Apr 23 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Synthesis and antimicrobial evaluation of new 1,3,4 – Thiadiazole Derivatives
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The amino thiadiazole [I] on treatment with aromatic aldehydes yielded Schiff bases [IIa-c] , which cyclized to thiazolidinone [IIIa-c] derivatives by reaction with thioglycolic acid .Reaction of carbon disulfide and methyl iodide with [I] gavedithiomethyl[IV] which on treatment with o-phenylenediamine gave the condensed N-Imidazolythiadiazolylamine [V] , However , reaction of [I] with phenylisocyanate and phenylisothiocyanate afforded the carbamideand carbothiamide derivatives[VI.VII]a-c. The structure of these compounds was characterized from their  melting point , FTIR spectroscopy and elementalanalysis

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Publication Date
Thu May 10 2018
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
New Steganography System Based on Huffman Coding and Fibonacci Decomposition
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   Hiding secret information in the image is a challenging and painstaking task in computer security and steganography system. Certainly, the absolute intricacy of attacks to security system makes it more attractive.in this research on steganography system involving information hiding,Huffman codding used to compress the secret code before embedding which provide high capacity and some security. Fibonacci decomposition used to represent the pixels in the cover image, which increase the robustness of the system. One byte used for mapping all the pixels properties. This makes the PSNR of the system higher due to random distribution of embedded bits. Finally, three kinds of evaluation are applied such as PSNR, chi-square attack, a

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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
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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

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Publication Date
Sun Jul 01 1990
Journal Name
Bulletin Of The Iraq Natural History Museum (p-issn: 1017-8678 , E-issn: 2311-9799)
DESCRIPTION OF NEW SPECIES OF TERMITES (INSECTA, ISOPTERA) FROM IRAQ
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Two specie's of terrnitls are described as new to science from Iraq Amitermes corpnlentus sp. n. and Anacanthotermes savvensis sp. n., with two figures.

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Publication Date
Mon Apr 24 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Synthesis and Characterization of New Heterocyclic Derived from Pyromellitic Dianhydride
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  In this work two moles of 2-amino benzothiazole were allowed to react with one mole of pyromellitic dianhydride to produce N,N‾-Bis-(benzathiazol-2-yl) pyromellitamic diacid [I] which was submitted to esterification via the reaction with dimethyl sulphate in sodium carbonate in acetone as a solvent to synthesize N,N‾-bis-(benzothiazol-2-yl) pyromellitam diacetate [II] .This ester  was used to produce  novel  compounds through  two paths :- Path one:- Reaction of ester [II] with hydrazine in ethanol as a solvent to form the corresebonding  N,N‾-bis (benzothiazole-2-yl) –pyromellitamic acid hydrazide [III] which react with acetyl acetone in ethanol or with phthalic anhydride in dioxa

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