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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 Jan 01 2016
Journal Name
Machine Learning And Data Mining In Pattern Recognition
A New Strategy for Case-Based Reasoning Retrieval Using Classification Based on Association
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Publication Date
Sat Dec 30 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Synthesis a nd Characterization of Some New Transition Metal Complexes of Amino Thiadiazole
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New complcxcof        Cu (ll),Ni(ll)  ,Co(ll),  and Zn(ll)  wi th 2- amino-5-p-Fiouro Phenyl 1,3,4-Thiadiazole  have been synthesized  . The  products  were isolated , studied  and characterized by physical measurements, i.e., (Ff -IR) ,UV-Vis and  the melting points were determined .The new Schiff base (L) has been used to prepare some complexes  .The   prepared  complexes  were   identified  and   their tructural geometry were suggested.

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Publication Date
Mon Sep 25 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Preparation and Characterization of A New Nano-scaled Material Composed of Bentonite-Polyethylenglycophthalate
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   In this study a new composite material have been prepared and characterized through polymerization of ethylene glycol located between the Bentonite layers with phthalic anhydride. The results showed that the polymer binds with the structure of clay through hydrogen bonding also the polymerization process led to shatter of the three-dimension crystal structure of the clay and isolating layers in the form of nano-scale two-dimensional sheets, the polymer growth around the clay isolated layers work to increase the size particles at microscopic scale.                              &

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Publication Date
Mon May 31 2021
Journal Name
Iraqi Journal Of Science
Simultaneous Approximation by a New Sequence of Integral Type Based on Two Parameters
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This paper introduces a generalization sequence of positive and linear operators of integral type based on two parameters to improve the order of approximation. First, the simultaneous approximation is studied and a Voronovskaja-type asymptotic formula is introduced. Next, an error of the estimation in the simultaneous approximation is found. Finally, a numerical example to approximate a test function and its first derivative of this function is given for some values of the parameters. 

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Publication Date
Thu Mar 16 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
A Study of Synthesis and Characterization of New Aromatic Poly(amide-imide)s
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New thermally stable aromatic poly(amide-imide)s ( PAI1- PAI4 ) were synthesized from direct polycondensation reaction of Terephthalic acid and Phthalic acid with two new different diamine monomers derivatives of 1,2,4,5-tetracarboxilic benzene dianhydride as a second diacides in a medium consisting of triphenyl phosphite (TPP) in N-methyl-2pyrrolidone (NMP) / pyridine solution containing dissolved calcium chloride CaCl2. The polymerization reaction produced a series of novel poly(amide-imide) in high yield. The new monomers were characterized by FTIR, 1H-NMR spectroscopy. The resulting polymers were typically characterized by means of FT-IR, 1H-NMR spectroscopy, and solubility tests. Thermal properties of the poly(amide-imide)s were als

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Publication Date
Fri Jun 24 2022
Journal Name
Iraqi Journal Of Science
Theoretical Study of New Derivative of Cefotaxime-Amic Acid as a Corrosion Inhibitor
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PM3 and DFT quantum mechanical calculations were employed to give further
insight into the inhibition efficiency of the newly prepared cefotaxime amic acid
derivative. The calculated physical properties and quantum chemical parameters
correlated to the inhibition efficiency such as EHOMO (highest occupied molecular
orbital energy), ELUMO (lowest unoccupied molecular orbital energy), the energy gap
(ΔE(HOMO-LUMO)), hardness (η), softness (S), dipole moment (μ), electron affinity
(EA), ionization potential (IE) and active site absorption..…etc., all studied and
discussed at equilibrium geometry in the gas phase and at its right symmetry (C1).
Experimentally the newly prepared cefotaxime derivative could be abso

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Publication Date
Mon Sep 11 2006
Journal Name
Ibn Al-haitham Journal For Pure And Applied Science
Synthesis a nd Characterization of Some New Transition Metal Complexes of Amino Thiadiazole
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New complexes of Cu (ll), Ni (ll), Co (ll), and Zn (ll) wi th 2-amino-5-p-Fiouro Phenyl 1, 3, 4-Thiadiazole have been synthesized. The products were isolated, studied and characterized by physical measurements, ie,(Ff-IR), UV-Vis and the melting points were determined. The new Schiff base (L) has been used to prepare some complexes. The prepared complexes were identified and their structural geometry were suggested

Publication Date
Tue Feb 01 2022
Journal Name
Civil Engineering Journal
Calibration of a New Concrete Damage Plasticity Theoretical Model Based on Experimental Parameters
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The introduction of concrete damage plasticity material models has significantly improved the accuracy with which the concrete structural elements can be predicted in terms of their structural response. Research into this method's accuracy in analyzing complex concrete forms has been limited. A damage model combined with a plasticity model, based on continuum damage mechanics, is recommended for effectively predicting and simulating concrete behaviour. The damage parameters, such as compressive and tensile damages, can be defined to simulate concrete behavior in a damaged-plasticity model accurately. This research aims to propose an analytical model for assessing concrete compressive damage based on stiffness deterioration. The prop

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Publication Date
Mon Jan 01 2018
Journal Name
Image And Video Technology: 8th Pacific-rim Symposium
A New Scheme for QoE Management of Live Video Streaming in Cloud Environment
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Publication Date
Sun Apr 01 2012
Journal Name
American Journal Of Applied Sciences
A New Strategy for Signaling Overhead Reduction in the Proxy Mobile IPv6 Protocol
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