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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
Tue Sep 28 2021
Journal Name
Journal Of Physical Education
The Effect of Compound Exercises on Added Weights on Some Skill Abilities in Youth Soccer Players Aged 17 – 19 Years Old
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The study aimed at designing compound exercises using added weight on some skill abilities in youth soccer players aged (17 – 19) years old. The researcher sued the experimental method on (30) players aged (17 – 19) years old from Al Zawraa Sport Club. The subjects were divided into three groups and the training program was applied for (8) weeks with (3) training sessions per week. The data was collected and treated using proper statistical operations to conclude that compound exercises with weights between improved the subjects compared to the groups that did not use the added weights. Finally, the researchers recommended the necessity of using compound exercises using added weights during training sessions for youth soccer pla

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Publication Date
Sun Jan 01 2017
Journal Name
Aip Conference Proceedings
Macro controlling of copper oxide deposition processes and spray mode by using home-made fully computerized spray pyrolysis system
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Publication Date
Tue Feb 05 2019
Journal Name
Journal Of The College Of Education For Women
The value of work to the Elits of prophets and its influence on cultural construction
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Praise be to Allah and peace and blessings be upon our Prophet Muhammad and on his family and companions
Yet,
The prophets (peace be upon them) urged all thevalues and one of these is the value of work which is of a great importance, that all nations have gathered against us as the eaters gather at a bowl. One of the reasons of our weakness and the strength of our enemy is that we have neglected the value of work. And rather a large number of ignorant and uneducatedpeople started to believe that the means of living, triumph, gaining power, and establishing a civilization are given by Allah with neithergainingnoreffort from us. While we find in the past that Allah the Almighty narrated to us the story of Mary (Peace be upon her) and

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Publication Date
Fri Sep 30 2022
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The impact of adopting international accounting and financial reporting standards to measure investments in stock on sustainable growth: applied research
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Investments in shares represent an essential component of companies’ assets and a source of profit making resources. These investments are linked to the areas of trading and speculation, which is reflected on their market value, which makes accounting for and evaluating these investments require their own accounting standards, and thus several international standards were issued regarding this as well as a statement of their impact on growth Sustainable, as the research problem is to show the impact of measuring investments in shares according to international accounting and financial reporting standards on the sustainable growth of economic units, the research sample and its reflection on audit procedures. In accordance with i

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Publication Date
Sat Jan 01 2011
Journal Name
Software Engineering And Computer Systems
Practical Adoptions of T-Way Strategies for Interaction Testing
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Publication Date
Sat Dec 01 2018
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Proposed Introduction to Activate the Role of Accounting System for Political Parties in Iraq
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     Purpose - The study aimed at evaluating the accounting system of the Iraqi political parties, which is applied according to legislative texts, and then the ability to provide accounting information to evaluate the strategic performance and control of the party's operational and financial performance.
Findings- The research found that the unified accounting system applied to political parties does not provide relevance informations to judge the performance of the political party, the researcher a proposal for an accounting system that provides the necessary information to measure and monitor the performance of Iraqi political parties can be presented. The

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Publication Date
Sun Jun 02 2024
Journal Name
Journal Of Administration And Economics
مؤشرات مقترحة لتقييم الاستدامة المالية للجامعات العراقية
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Publication Date
Wed Apr 01 2020
Journal Name
Journal Of Construction Engineering And Management
Development of Assessment Tool for Workforce Sustainability
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Publication Date
Mon Mar 01 2010
Journal Name
Al-khwarizmi Engineering Journal
Bionics-Based Approach for Object Tracking to Implement in Robot Applications
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In this paper, an approach for object tracking that is inspired from human oculomotor system is proposed and verified experimentally. The developed approach divided into two phases, fast tracking or saccadic phase and smooth pursuit phase. In the first phase, the field of the view is segmented into four regions that are analogue to retinal periphery in the oculomotor system. When the object of interest is entering these regions, the developed vision system responds by changing the values of the pan and tilt angles to allow the object lies in the fovea area and then the second phase will activate. A fuzzy logic method is implemented in the saccadic phase as an intelligent decision maker to select the values of the pan and tilt angle based

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Publication Date
Fri Dec 01 2023
Journal Name
Baghdad Science Journal
A novelty Multi-Step Associated with Laplace Transform Semi Analytic Technique for Solving Generalized Non-linear Differential Equations
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   In this work, a novel technique to obtain an accurate solutions to nonlinear form by multi-step combination with Laplace-variational approach (MSLVIM) is introduced. Compared with the  traditional approach for variational it overcome all difficulties and enable to provide us more an accurate solutions with extended of the convergence region as well as covering to larger intervals which providing us a continuous representation of approximate analytic solution and it give more better information of the solution over the whole time interval. This technique is more easier for obtaining the general Lagrange multiplier with reduces the time and calculations. It converges rapidly to exact formula with simply computable terms wit

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