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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 Oct 01 2010
Journal Name
2010 Ieee Symposium On Industrial Electronics And Applications (isiea)
Distributed t-way test suite data generation using exhaustive search method with map and reduce framework
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Publication Date
Wed Oct 22 2025
Journal Name
Journal Of Composites And Biodegradable Polymers
Experimental Behavior of One-Way RC Ultra-Thin Slabs Retrofitted with Post-Installed NSM CFRP Rods
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This study evaluates the flexural behavior of ultra-thin (50 mm) one‑way reinforced‑concrete (RC) slabs retrofitted with near‑surface mounted (NSM) carbon‑fiber‑reinforced polymer (CFRP) rods under quasi‑static loading. T300‑grade CFRP rods (≈4 mm diameter) were bonded in pre‑cut 7 mm × 7 mm grooves using a two‑part epoxy. As a proof-of-concept experimental baseline, three simply‑supported specimens (1000 mm × 500 mm × 50 mm) were tested in a six‑point bending configuration (four applied loads + two reactions): two conventional controls and one strengthened slab. A load‑control rate of ~15 kN/min was applied; the controls were cycled twice and the strengthened slab four times. Relative to the average of

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Publication Date
Sun Sep 01 2013
Journal Name
Baghdad Science Journal
Synthesis and Evaluation of Antimicrobial activity of several new Maleimides to Benzothiazole moiety
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In this work, a series of new maleimides linked to substituted benzothiazole moiety were synthesized. Synthesis of these new cyclic imides were performed via three steps, the first one involved preparation of a series of 2-aminobenzothiazole substituted with different substituents via reaction of different primary aromatic amines with ammonium thiocyanate and bromine in glacial acetic acid. The prepared 2- amino benzothiozoles were introduced in the second step in reaction with maleic anhydride producing a series of N-(substituted benzothiazole-2-yl) maleamic acids.The resulted maleamic acids were dehydrated in the third step via treatment with acetic anhydride and anhydrous sodium acetate to afford a series of the desirable N-(substitu

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Publication Date
Sun Jan 01 2017
Journal Name
8th International Conference On Agricultural, Environment, Biology And Medical Sciences
Description new species from leafhopper belongs to genus Neoalitarus Distant, 1918 in Iraq
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Publication Date
Thu Mar 30 2017
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Synthesis of New Opioid Analgesic Peptide Analogues to Enkephalin (Leucine- and Methionine-Enkephalin)
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A small number of researches were done in the design and synthesis of enkephalin analogues that are able to resist degradation effect of proteolytic enzymes with good bioavailability and half-lives.Through studying structure activity relationships we tried to incorporate phthalyl group, tryptophan and lysine amino acids in different positions in the basic backbone structure of the naturally occurring opioid Leu5- and Met5- enkephalin, in the hope that such insertion of these amino acids could induce interesting addition in the biological activity of these analogues with enhancement of their bioavailability, in addition to decrease side effects as addiction liability.

These synthesized peptides are:

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    Publication Date
    Tue Feb 14 2023
    Journal Name
    Journal Of Educational And Psychological Researches
    The Evaluation of Educational Quality Management and the Way to Improve It in the College of Education for Women at the University of Baghdad from the Teachers’ Point of View
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    The research aims to examine the evaluation of educational quality management and the ways to improve it in the College of Education for Women at the University of Baghdad from the point of view of the academic staff. The research community consisted of (288) participants comprising all members of the academic staff in the College of Education for Women at the University of Baghdad for the academic year (2019-2020). As for the questionnaire, it was distributed to the academic staff of the scientific departments according to their affiliation for the purpose of identifying the availability of the requirements of the quality of the teaching service provided to them by the educational institution. The researcher adopted a questionnaire deve

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    Publication Date
    Wed Sep 30 2020
    Journal Name
    Journal Of Accounting And Financial Studies ( Jafs )
    Internet banking services and their impact on customer's: Applied Research on Sample of Iraqi Commercial Banks
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    This research examines the issue of Internet banking services and their impact on customer's perceived value to know the potential of Iraqi commercial Banks to provide Internet banking services as well as determine the customer's level of perception of the value of such services. The research aims to demonstrate the effect that Internet banking services have on the customer's perceived value and to find how online banking services can be used to add value that the customer perceive. The main findings were that research sample banks don't have a sophisticated network of electronic Windows through which banking services are provided to allow customers to manage their accounts, and perform various operational operations through the

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    Publication Date
    Fri Mar 01 2024
    Journal Name
    Baghdad Science Journal
    Using the Elzaki decomposition method to solve nonlinear fractional differential equations with the Caputo-Fabrizio fractional operator
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    The techniques of fractional calculus are applied successfully in many branches of science and engineering, one of the techniques is the Elzaki Adomian decomposition method (EADM), which researchers did not study with the fractional derivative of Caputo Fabrizio. This work aims to study the Elzaki Adomian decomposition method (EADM) to solve fractional differential equations with the Caputo-Fabrizio derivative. We presented the algorithm of this method with the CF operator and discussed its convergence by using the method of the Cauchy series then, the method has applied to solve Burger, heat-like, and, couped Burger equations with the Caputo -Fabrizio operator. To conclude the method was convergent and effective for solving this type of

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    Publication Date
    Sat Sep 30 2023
    Journal Name
    Journal Of Accounting And Financial Studies ( Jafs )
    Evaluation of Investment Decisions in the health sector according to a strategic: Case study in Amir al-Mu'minin Specialized Hospital Approach
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                      The current study aims to apply the methods of evaluating investment decisions to extract the highest value and reduce the economic and environmental costs of the health sector according to the strategy.In order to achieve the objectives of the study, the researcher relied on the deductive approach in the theoretical aspect by collecting sources and previous studies. He also used the applied practical approach, relying on the data and reports of Amir almuminin Hospital for the period (2017-2031) for the purpose of evaluating investment decisions in the hospital. A set of conclusions, the most important of which is: The failure to apply

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    Publication Date
    Wed Dec 30 2020
    Journal Name
    Al-kindy College Medical Journal
    The Value of Diffusion Weighted MRI in the Detection and Localization of Prostate Cancer among a Sample of Iraqi Patients
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    Background: Prostatic adenocarcinoma is the most widely recognized malignancy in men and the second cause of cancer-related mortality encountered in male patients after lung cancer.

    Aim of the study:  To assess the diagnostic value of diffusion weighted imaging (DWI) and its quantitative measurement, apparent diffusion coefficient (ADC), in the identification and localization of prostatic cancer compared with T2 weighted image sequence (T2WI).

    Type of the study: a prospective analytic study

    Patients and methods: forty-one male patients with suspected prostatic cancer were examined by pelvic MRI at the MRI department of the Oncology Teaching Hospital/Medical City in Baghdad

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