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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
Fri Nov 24 2023
Journal Name
Iraqi Journal Of Science
Synthesis and characterization of some New Derivatives from 2- Mercaptobenzothiazole
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In this work 2- mercaptobenzothiazole ( 2-MBT ) and some of its derivatives(1, 14 ,27) were prepared by using home made Auto clave .The synthesis involve treatment of 2- MBT or some of its derivatives with chloro acetyl chloride to give 1- chloro acetyl -2- MBT or the corresponding derivatives (2,15,28) . the product was treated with phenyl hydrazine to give the phenyl hydrazide derivatives (3,16,29) . The new derivatives(4-13, 17-26,30-39) were synthesized by reaction of the phenyl hydrazide derivatives with different aromatic aldehydes in the presence of Acetic Acid . Structure of all the prepared compounds confirmation were proved using FTIR , elemental analysis (C .H .N .S ) in addition to melting points.

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Publication Date
Sun Mar 01 2009
Journal Name
Baghdad Science Journal
Synthesis of Some New 1,2,4-Triazoles Derived from 2-Mercaptobenzimidazole
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New 1,2,4-triazole derivatives of 2-mercaptobenzimidazole (MB) are reported. Ethyl (benzimidazole-2-yl thio) acetate (1) has been prepared by condensing 2-mercaptobenzimidazole with ethylchloroacetate. The ester (1) on reacting with hydrazine hydrate gave the corresponding acetohydrazide(2)which was reacted separately with phenylisocyanate and phenylisothiocyanate, followed by ring closure in an alkaline medium giving 3-[(benzimidazole-2-yl thio) methyl]-4-phenyl-1,2,4-triazole-5-ol and 3-[(benzimidazole-2-yl thio) methyl]-4-phenyl-1,2,4-triazole-5-thiol respectively (6,7). Reaction of acetohydrazide (2) with CS2 and ethanol/KOH, gave dithiocarbazate salt (8). Cyclization of (8) with hydrazine hydrate gave 3-[(benzimi

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Publication Date
Thu Apr 20 2023
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Design of New V Shaped Thermotropic Liquid Crystals containing Heterocyclic
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    The characterization and design of this study of new liquid crystals with a V shape compounds containing thiazolidine-2,4-dione and 1,3-phenylene as a core unite with mesophase properties were reported. Preparation  and characterization of chloroacetic acid, water, and thiourea to produce thiazolidine-2,4-dione [I] in the presence of strong hydrochloric acid. The 4-hydreoxybenzaldehyde and n-alkyl bromide were reacted with potassium hydroxide to create the n-alkoxy benzaldehyde., then the compound [I] reacted with [II]n in presence of piperidine to produce compounds [III]n. Also, converted resorcinol to a corresponding  compound [IV] by refluxing pyridine and DMF with two moles of chlora

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Publication Date
Mon Aug 07 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Synthesis and Preliminary Pharmacological Evaluation of Some New Triazole Derivatives
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  On the basis of the results which was previously obtained from the structural and the theoretical studies on ~-adrenergic drugs, a series of 2-propanolamine derivatives containing triazole moiety have been prepared and evaluated for their cardiovascular activity . These derivatives were tested by using spontaneously-beating right atria of albino rats.

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Publication Date
Fri Jun 24 2022
Journal Name
Iraqi Journal Of Science
Synthesis and Curing of New Phenolic Resins Containing Pendant TetrachloroPhthalimides
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Four new phenol-formaldehyde resins containing tetrachlorophthalimides in their repeating units were synthesized via condensation of formaldehyde with N-(hydroxy phenyl)tetrachlorophthalimides under conditions similar to those used in novolac preparation. In this work structural modifications were performed first via design and synthesis of new phenolic component represented by phenolic ring linked to thermally stable tetrachlorophthalimide moiety which condense with formaldehyde and second via introducing of phenolic hydroxyl groups present in the new synthesized resins by esterification reaction with acetyl chloride producing the corresponding acetoxy substituted resins. Both the prepared and the cured resins have new properties which

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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
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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.

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Publication Date
Tue Dec 29 2020
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Synthesis, Characterization, and Antibacterial Evaluation of New Vanillic Acid Derivatives
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Publication Date
Sun Nov 01 2020
Journal Name
Iop Conference Series
Modified PRESENT Encryption algorithm based on new 5D Chaotic system
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Cryptography is a major concern in communication systems. IoE technology is a new trend of smart systems based on various constrained devices. Lightweight cryptographic algorithms are mainly solved the most security concern of constrained devices and IoE systems. On the other hand, most lightweight algorithms are suffering from the trade-off between complexity and performance. Moreover, the strength of the cryptosystems, including the speed of the algorithm and the complexity of the system against the cryptanalysis. A chaotic system is based on nonlinear dynamic equations that are sensitive to initial conditions and produce high randomness which is a good choice for cryptosystems. In this work, we proposed a new five-dimensional of a chaoti

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Publication Date
Wed Feb 05 2025
Journal Name
Imam Ja'afar Al-sadiq University Journal Of Legal Studies
The legal framework for the protection of new plant varieties
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TRIPS agreement was The first to apply protection by patents. However, this type of protection, which grants exclusive and monopoly rights to patent owners, came at the expense of developing countries which are considered rich in biodiversity and also at the expense of traditional and poor knowledge of modern technologies. The release of new plant varieties has led to the emergence of biopiracy and looting of the rights of developing countries without a license

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Publication Date
Mon Jun 03 2019
Journal Name
Journal Of Global Pharma Technology
New Diquinazoline Derivatives: Synthesis and Evaluation of AntiBacterial Activi
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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

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