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jeasiq-2184
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
Sat Feb 01 2020
Journal Name
Journal Of Economics And Administrative Sciences
The impact of the use of digital marketing channels on the implementation of the strategy of positioning Applied study on a sample of the managers of the International Company for smart card "Key Card"
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 The technology in continuous and quick development, that reflects in all parts of our life and interred both scientific and practical fields. Marketing is one of them, a customer’s way to deal with choosing and demanding the product deferent from the traditional way. Some of the buying processes are electronic now, therefore the current research is identifying the digital channels that entered the world of marketing and influenced the activities and types that fall under this name and how it affects in positioning strategy, which is how to install the product or brand in the mind of the customer and was dimensions (brand identity, brand personality, brand communication, brand awareness, brand image), The researcher took t

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Publication Date
Tue Jan 23 2018
Journal Name
Suleyman Demİrel University
ANALYZING POSTGRADUATE STUDENTS' USE OF PRAGMATIC FEATURES AND ARGUMENTATION IN THESIS WRITING: A CORPUS-BASED STUDY تحليل استخدام طلبة الدراسات العليا للسمات التداولية و الحجج في كتابة الرسائل العلمية : دراسة تعتمد تحليل البيانات المحوسبة
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This study addresses the issue of academic writing in English by comparing pragmatic argumentation in the writing of 40 graduate students studying at Iraqi universities (SSIU) with the writing of 40 graduate students studying at American universities (SSAU). In these 80 theses, six selected aspects of academic writing were analyzed: (a) paragraph structure, (b) length and construction of sentences, (c) organization of information in sentences, (d) vocabulary, (e) topic sentences, and (f) discourse markers. This study seeks to go beyond the traditional and often onedimensional analysis of pragmatics of argumentation in English academic writing to distinguish and describe different aspects of academic writing and their results when used by EF

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Publication Date
Mon Feb 28 2022
Journal Name
Journal Of Educational And Psychological Researches
The Effectiveness of a Proposed Unite in Voluntary Work in Enhancing Critical Thinking Skills and The Attitudes towards Responsible Citizenship among Eighth Grade Female Students in the Governorate in Sultanate of Oman North Batinah
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The aim of the present study is to examine the effectiveness of a proposed unite in voluntary work in enhancing critical thinking skills and the attitudes towards responsible citizenship among eighth grade female students in the Sultanate of Oman. In order to collect the study data, the researchers employed a quasi-experimental research design with twenty female students from Al-Sideeqah bint Al-Sideeq for basic education school. The research data were collected via a critical thinking test that consisted of twenty-five items and a scale of twenty items under three different dimensions, which aimed to measure students' attitudes towards responsible citizenship. The researchers implemented these two instruments as pre- and post the experi

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Publication Date
Thu Dec 14 2023
Journal Name
مجلة الادارة والاقتصاد
تأثير مؤشرات الاستقرار المالي على قيمة اسهم القطاع المصرفي لسوق العراق للأوراق المالية
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يهدف البحث الى دراسة تأثير مؤشرات الاستقرار المالي على قيمة اسهم القطاع المصرفي لسوق العراق للأوراق المالية ، اذ تعد مؤشرات الاستقرار المالي اداة مفيدة لفحص سلامة وصحة القطاع المصرفي , وكذلك اداء لقياس مؤشر الاستقرار المصرفي المتكون من اربع مؤشرات فرعية (مؤشر كفاية راس المال ، مؤشر جودة الموجودات ، مؤشر السيولة ، مؤشر الربحية) ومؤشر الاقتصاد الكلي ، ومؤشر سوق راس ، ومؤشر الدورة المالية للفترة (2015_2020) ، وتمثل ا

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Publication Date
Thu Feb 01 2024
Journal Name
Journal Of Engineering
Evaluating the Knowledge for Integrating RM and VM Using BIM in the Iraqi Construction Sector
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The construction industry plays a crucial role in the countries' economy, especially in the developed country. This point encourages the concerned institution to use new techniques and integrate many techniques and methods to maximize the benefits. The main objective of this research is to evaluate the use of risk management, value management, and building information modeling in the Iraqi construction industry. The evaluation process aims at two objectives. The direct objective was to evaluate the knowledge in risk management (RM), value management (VM), and building information modeling (BIM). The indirect objective was to support the participants with information related to the main items mentioned. The questionnaire

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Publication Date
Mon Jul 01 2024
Journal Name
Iop Conference Series: Earth And Environmental Science
Refinement of Internal-Combustion Engine Oil Properties Via Magnetic Flux
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Abstract<p>To verify the influence of magnetic flux on the characteristics of SAE 10W-30 gasoline engine oil when the engine oil is exposed to different magnetic fluxes 0, 6, 9, and 13 Volt. The following oil characteristics were measured: viscosity at 40 and 100 °C, and total acid number (TAN) mg KOH/g. The research was carried out in a completely randomized design with three replications for each treatment under the 5% probability level to compare the means of the treatments. The results of the experiment showed that there were significant differences in the studied properties when the engine oil was exposed to the above magnetic fluxes and, inversely, especially the magnetic flux of 13 Volt,</p> ... Show More
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Publication Date
Mon Jul 29 2024
Journal Name
Earth And Environmental Science
Refinement of Internal-Combustion Engine Oil Properties Via Magnetic Flux
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To verify the influence of magnetic flux on the characteristics of SAE 10W-30 gasoline engine oil when the engine oil is exposed to different magnetic fluxes 0, 6, 9, and 13 Volt. The following oil characteristics were measured: viscosity at 40 and 100 °C, and total acid number (TAN) mg KOH/g. The research was carried out in a completely randomized design with three replications for each treatment under the 5% probability level to compare the means of the treatments. The results of the experiment showed that there were significant differences in the studied properties when the engine oil was exposed to the above magnetic fluxes and, inversely, especially the magnetic flux of 13 Volt, which led to a decrease in the viscosity of the oils at

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Publication Date
Thu Oct 04 2018
Journal Name
Irrigation And Drainage
Agricultural Irrigation Pricing: Review of Theories and Practices
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Abstract<p>Water pricing and substitution of the costs of irrigation investment operation and maintenance have been controversial issues for a long time. The small charges for irrigation water are addressed, and additionally, the low level of farmers who pay the costs. In a few schemes, expense accumulation rates are close to zero, notwithstanding when water charges are well beneath the cost of operation and maintenance. Water prices are charged to farmers for two essential objectives. The first is to cover the operation and maintenance estimation with the goal that the investment is fiscally practical. Much of the time, costs will likewise need to incorporate a price for the cost of capital required to develop</p> ... Show More
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Publication Date
Thu Aug 20 2020
Journal Name
Geosciences
Thematic Maps for the Variation of Bearing Capacity of Soil Using SPTs and MATLAB
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The current study involves placing 135 boreholes drilled to a depth of 10 m below the existing ground level. Three standard penetration tests (SPT) are performed at depths of 1.5, 6, and 9.5 m for each borehole. To produce thematic maps with coordinates and depths for the bearing capacity variation of the soil, a numerical analysis was conducted using MATLAB software. Despite several-order interpolation polynomials being used to estimate the bearing capacity of soil, the first-order polynomial was the best among the other trials due to its simplicity and fast calculations. Additionally, the root mean squared error (RMSE) was almost the same for the all of the tried models. The results of the study can be summarized by the production

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Publication Date
Thu Jun 01 2023
Journal Name
Environmental &amp; Socio-economic Studies
Analysing formal transformations in sustainable urban structures in Kufa City, Iraq
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The research discusses the formal transformation in urban structure, all the cities around the world have undergone a series of formal transformations, resulting in radical transformations to their functions. And to calculate this transformation the descriptive analytical method was applied to this research. First, local urban management data and Landsat-9 visual data were used after processing by GIS. Then, the data were processed mathematically based on their engineering sequences. The aims of this research were as follows: to explore the formal transformations in cities, their dimensions and their consequences and impacts; to identify the underlying causes of their occurrence by deriving realistic results from trends in such degrees of t

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