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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 Jan 29 2019
Journal Name
Journal Of The College Of Education For Women
Object Filling Using Table Based Boundary Tracking
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The feature extraction step plays major role for proper object classification and recognition, this step depends mainly on correct object detection in the given scene, the object detection algorithms may result with some noises that affect the final object shape, a novel approach is introduced in this paper for filling the holes in that object for better object detection and for correct feature extraction, this method is based on the hole definition which is the black pixel surrounded by a connected boundary region, and hence trying to find a connected contour region that surrounds the background pixel using roadmap racing algorithm, the method shows a good results in 2D space objects.
Keywords: object filling, object detection, objec

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Publication Date
Tue Dec 31 2019
Journal Name
Journal Of Economics And Administrative Sciences
A Try to combine more than approaches and competitive strategies to achieve a sustainable competitive advantage.
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The objective of this research paper is two-fold. The first is a precise reading of the theoretical underpinnings of each of the strategic approaches: "Market approach" for (M. Porter), and the alternative resource-based approach (R B V), advocates for the idea that the two approaches are complementary. Secondly, we will discuss the possibility of combining the two competitive strategies: cost leadership and differentiation. Finally, we propose a consensual approach that we call "dual domination". 

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Publication Date
Sun Feb 25 2024
Journal Name
Baghdad Science Journal
Optimizing Blockchain Consensus: Incorporating Trust Value in the Practical Byzantine Fault Tolerance Algorithm with Boneh-Lynn-Shacham Aggregate Signature
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The consensus algorithm is the core mechanism of blockchain and is used to ensure data consistency among blockchain nodes. The PBFT consensus algorithm is widely used in alliance chains because it is resistant to Byzantine errors. However, the present PBFT (Practical Byzantine Fault Tolerance) still has issues with master node selection that is random and complicated communication. The IBFT consensus technique, which is enhanced, is proposed in this study and is based on node trust value and BLS (Boneh-Lynn-Shacham) aggregate signature. In IBFT, multi-level indicators are used to calculate the trust value of each node, and some nodes are selected to take part in network consensus as a result of this calculation. The master node is chosen

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Publication Date
Fri Oct 30 2020
Journal Name
Journal Of Economics And Administrative Sciences
Accounting measurement of intangible assets (websites) within the framework of international financial reporting standards An applied study between a sample of Iraqi commercial banks)
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The websites over time have become one of the important tools for communication between individuals among themselves and between individuals and economic units, and they have emerged as one of the important intangible assets to achieve income, as they have become a competitive tool and a marketing outlet for these units and a main means of communication that it uses to exercise its various major activities and achieve potential economic benefits. Therefore, there was a need to measure and display the value of these sites in the financial statements as intangible assets.  Accordingly, the purpose of the research was to determine the costs of the websites owned by the economic unit by way purchase and sites that were created i

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Publication Date
Wed Jan 23 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Internal banking supervision requirements and their impact on the development of electronic accounting information systems: Applied research in a sample of Iraqi private banks
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      Despite the availability of information technology banking features and benefits of the banking sector, they involve many risks and challenges and put in the face of the administrative authorities and regulatory institutions in the banking system, organizational matters and control sensitive and bear direct responsibility for conducting independent assessments of their regulatory and information and determine the degree of its durability and its ability to confront problems imposed by the technical challenges and technological .
And the success of the administrative authorities and regulatory institutions in achieving its objectives in the management of risks and threats oversight resulting from the act

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Publication Date
Sat Sep 30 2023
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
A proposed model program to audit the contribution of municipal institutions to achieving the environmental dimension of sustainable development "applied research"
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Abstract

               The research aimed to prepare an audit program focusing on the activities of municipal institutions related to the environmental dimension as one of the dimensions of sustainable development, and applying the program for the purpose of preparing an oversight report related to assessing the impact of the activities of municipal institutions on the environmental reality as the main channel through which municipal institutions contribute to achieving the part related to it. Among the requirements of sustainable development, the proposed program was prepared and applied to the institutions affiliated to the Directorate of Mu

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Publication Date
Fri Mar 19 2021
Journal Name
Annals Of The Romanian Society For Cell Biology
Immunological Value of Periostin, Amphiregulin, IL-33 and sST2 Markers in Rhinosinusitis Patients
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Background: Rhinosinusitis is an inflammatory disorder that refers to inflammation of the nose and paranasal sinuses. Recent studies show that serum IL-33, periostin, ARGE and sST2 had the role in the pathogenesis of chronic rhinosinusitis as an easy, non-invasive and readily available (biomarker) for diagnosis of chronic rhinosinusitis. We tested for correlations of IL-33, periostin, ARGE and sST2 between acute and chronic rhinosinusitis in compare to healthy people. This study aimed to Measure serum levels of periostin, IL-33, sST2, and ARGE biomarkers in patients ARS and CRS. Materials and Methods: We collected serum of 30 patients with acute rhinosinusitis, 30 with chronic rhinosinusitis, and 30 controls to examine serum levels of IL-3

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Publication Date
Mon Jan 01 2018
Journal Name
International Journal Of Science And Research (ijsr)
The Linear Delay Fourth Order Eigen-Value Problems Solved By the Collocation Method
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Publication Date
Thu Oct 28 2021
Journal Name
International Journal Of Research In Social Sciences And Humanities
Analysis of the Sustainable Value Chain and its Role in Reducing Quality Costs
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Contemporary developments in various sciences and the impact of technological changes require an integrated vision of the activities and work of the organization in Iraq in light of the high costs of products and their low quality compared to imported products of high quality and low cost, and the need to use modern cost techniques based on a clear and specific philosophy that contributes to increasing the efficiency and effectiveness of management In the business environment and how it can contribute to reducing product costs and being environmentally friendly at the same time, it is no secret that the main goal of most organizations is to maximize profitability and reduce costs to the minimum, but this matter is not achieved autom

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Publication Date
Thu Sep 15 2022
Journal Name
Al-academy
Color diversity and its aesthetic value in the designs of children's fashion fabrics
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Fabric design is one of the arts in which humans participate functionally and aesthetically. Researching its design aspects is an important goal, especially after taking technical developments to cover many of its fields. Modern designs emphasize the importance of preparing designs and implementing them according to the child’s ability, inclinations and desires (mental, psychological and emotional). ), as the child is the real focus of the design idea, and the designer has paid most of his attention to the requirements and needs of this stage (childhood stage) because of its importance in the life of society, as he focused his attention on implementing designs that could achieve stability and stability in the child’s psyche through s

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