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
Sun Apr 11 2021
Journal Name
Environment, Development And Sustainability
Developing a system for assessing the sustainability in school building projects
...Show More Authors

View Publication
Crossref (11)
Clarivate Crossref
Publication Date
Mon Jan 01 2024
Journal Name
Explainable Artificial Intelligence In The Digital Sustainability Administration
Artificial Intelligence and Trends Using in Sustainability Audit: A Bibliometric Analysis
...Show More Authors

View Publication
Scopus (9)
Crossref (4)
Scopus Crossref
Publication Date
Tue Feb 01 2022
Journal Name
Baghdad Science Journal
New White Method of Parameters and Reliability Estimation for Transmuted Power Function Distribution
...Show More Authors

        In this paper, an estimate has been made for parameters and the reliability function for Transmuted power function (TPF) distribution through using some estimation methods as proposed new technique for white, percentile, least square, weighted least square and modification moment methods. A simulation was used to generate random data that follow the (TPF) distribution on three experiments (E1 , E2 , E3)  of the real values of the parameters, and with sample size (n=10,25,50 and 100) and iteration samples (N=1000), and taking reliability times (0< t < 0) . Comparisons have been made between the obtained results from the estimators using mean square error (MSE). The results showed the

... Show More
View Publication Preview PDF
Scopus (7)
Crossref (1)
Scopus Clarivate Crossref
Publication Date
Mon Jan 01 2018
Journal Name
Opcion
The effectiveness of using material flow cost accounting to eliminate losses
...Show More Authors

This investigation aimed to explain the mechanism of MFCA by applying this method on air-cooled engine factory which was suffering from high production cost. The results of this study revealed that MFCA is a useful tool to identify losses and inefficiencies of the production process. It is found that the factory is suffering from high losses due to material energy and system losses. In conclusion, it is calculated that system losses are the highest among all the losses due to inefficient use of available production capacity.

Scopus (2)
Scopus
Publication Date
Wed Apr 01 2015
Journal Name
Journal Of Economics And Administrative Sciences
Identifying the Phenomenon of monopoly according to the vision of Accounting
...Show More Authors

The research seeks to identify the factors affecting the monopoly and the possibility of measuring the phenomenon of economic ( monopolistic profit) accounted for and that the importance of research topic arising from the transformation of the majority of developing countries to the market economy, which represents the image of the capitalist economy, which is a monopoly, a stages that economy in its various forms, whether Market Worldwide sales monopoly or monopoly, which generates absolute monopolistic profits, which more or less affect on the overall economy of those countries than they should study the phenomenon of monopoly and its impact on the economies of those countries that still love to find her site reinforces its pos

... Show More
View Publication Preview PDF
Crossref
Publication Date
Thu Dec 31 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The contribution of the Environmental Audit to achieving the Sustainability of the Environmental Balance in the Sudanese Business Environment
...Show More Authors

This study tackles the contribution of the environmental audit in achieving the sustainability of the environmental balance in the Sudanese business environment. The study aimed at clarifying the role of environmental auditing in supporting sustainable development, and to recognize the role of environmental audit in urging businesses to abide by environmental protection. It also shows how effective the environmental audit reports are, in providing the reliable data for the concerned authorities, in order to use it in making the decisions that would help in the sustainability of the environmental balance. To achieve the goals of the study, a questionnaire was developed and distributed to the registered chartered accountants in Sud

... Show More
View Publication Preview PDF
Publication Date
Sun Jan 03 2021
Journal Name
مجلة كلية التراث الجامعة
قياس وتحليل الاستدامة المالية للاقتصاد العراقي للمدة ٢٠٠٤-٢٠١٨
...Show More Authors

ان تحليل السلاسل الزمنية من المواضـيع الهامة في تفسير الظـواهر التي تحدث خلال فترة زمنية معينة ان الهدف من هذا لتحليل هو الحصـول على وصف وبنـاء أنموذج مناسب من اجل اعطاء صورة مستقبلية واضحة للسلاسل الزمنية المدروسة وان السلاسل الزمنية اهم الادوات المستخدمة في بناء وتقدير والتنبؤ بالظواهر المختلفة وان الاستدامة المالية هي الحالة التي تكون فيها الدولة قادرة على الوفاء بالتزاماتها الحالية والمستقبلية من غير

... Show More
Publication Date
Thu Mar 01 2018
Journal Name
Journal Of Engineering And Sustainable Development
MEASURING THE URBAN INTEGRAL SUSTAINABILITY IN “MUSTANSIRIYA UNIVERSITY “ACCORDING TO THE INTEGRAL DESIGN THEORY
...Show More Authors

View Publication
Crossref
Publication Date
Wed Mar 18 2020
Journal Name
Baghdad Science Journal
Spectrophotometric and Reverse Flow Injection Method Determination of Nitrazepam in Pharmaceuticals Using O-Coumaric Acid as a New Chromogenic Reagent
...Show More Authors

            A spectrophotometric- reverse flow injection analysis (rFIA) method has been proposed for the   determination of Nitrazepam (NIT) in pure and pharmaceutical preparations. The method is based upon the coupling reaction of NIT with a new reagent O-Coumaric acid (OCA) in the presence of sodium periodate in an aqueous solution. The blue color product was measured at 632 nm. The variation (chemical and physical parameters) related with reverse flow system were estimated. The linearity was over the range 15 - 450 µg/mL of NIT with detection limits and limit of quantification of 3.425 and 11.417 µg mL-1 NIT,respectively. The sample throughput of 28 samples

... Show More
View Publication Preview PDF
Scopus (10)
Crossref (1)
Scopus Clarivate Crossref
Publication Date
Sun Dec 01 2019
Journal Name
Journal Of Ecological Engineering
Biosorption of Heavy Metals from Synthetic Wastewater by Using Macro Algae Collected from Iraqi Marshlands
...Show More Authors

View Publication
Scopus (18)
Crossref (16)
Scopus Clarivate Crossref