Preferred Language
Articles
/
jeasiq-2184
Macro Sustainability Accounting: A New Way to Prepare Value Added Statement
...Show More Authors

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

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Sat Oct 30 2021
Journal Name
Iraqi Journal Of Science
Estimation of Hematological Parameters of Disease Severity in Iraqi Patients with COVID-19
...Show More Authors

    Coronavirus disease 2019 (COVID-19) is a systemic disease with a substantial impact on the hematopoietic system and hemostasis. Neutrophilia is an early indicator of SARS-CoV-2 infection, while lymphopenia acts as a biomarker of the severity of infection, and the neutrophil-to-lymphocyte ratio (NLR) is the main indicator of cytokine storms. Thus, this study aimed to provide local data about hematological parameters among COVID-19 patients and estimate their correlation with viral load and other factors in severe cases. A total of 99 nasopharyngeal swabs and whole blood specimens were collected from individuals suspected with COVID-19 between October and December 2020. Samples were tested by real time reverse transcript

... Show More
View Publication Preview PDF
Scopus (14)
Crossref (3)
Scopus Crossref
Publication Date
Sun Apr 30 2023
Journal Name
Iraqi Journal Of Science
Semigroup Theory for Dual Dynamic Programming
...Show More Authors

In this paper, the nonclassical approach to dynamic programming for the optimal control problem via strongly continuous semigroup has been presented. The dual value function VD ( .,. ) of the problem is defined and characterized. We find that it satisfied the dual dynamic programming principle and dual Hamilton Jacobi –Bellman equation. Also, some properties of VD (. , .) have been studied, such as, various kinds of continuities and boundedness, these properties used to give a sufficient condition for optimality. A suitable verification theorem to find a dual optimal feedback control has been proved. Finally gives an example which illustrates the value of the theorem which deals with the sufficient condition for optimality.

<

... Show More
View Publication Preview PDF
Publication Date
Fri Jun 30 2023
Journal Name
Iraqi Journal Of Science
Statistical Analysis of COVID-19 Data in Iraq
...Show More Authors

The analysis of COVID-19 data in Iraq is carried out. Data includes daily cases and deaths since the outbreak of the pandemic in Iraq on February 2020 until the 28th of June 2022. This is done by fitting some distributions to the data in order to find out the most appropriate distribution fit to both daily cases and deaths due to the COVID-19 pandemic. The statistical analysis includes estimation of the parameters, the goodness of fit tests and illustrative probability plots. It was found that the generalized extreme value and the generalized Pareto distributions may provide a good fit for the data for both daily cases and deaths. However, they were rejected by the goodness of fit test statistics due to the high variability of the data.<

... Show More
View Publication Preview PDF
Scopus (2)
Scopus Crossref
Publication Date
Tue Jan 25 2022
Journal Name
Iraqi Journal Of Science
Modeling of medium-Sized magnitudes of earthquakes
...Show More Authors

n this work, it have earthquakes data been analytized as a result of ground water injection attendant to dig wells and oil, which affects the pressure pores in the rock and is according to cause a medium-sized earthquake that have already occurred more than 20 times. according to the publication of the Department of Attenba, the dangers of earthquakes and movement flooring in Guy-Greenbrie-United area of one of United States of America cities, where these data represent a monitor magnitudes of earthquakes from September 2008 the September 2011, we conducted statistical analysis and create a model for earthquakes flooring that was chosen for four dis-tributions and results i the optima reveal the best distribution is the Burr X11 then Gen

... Show More
View Publication Preview PDF
Publication Date
Wed Jun 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
The role of knowledge management processes in Creative marketing
...Show More Authors

The research aims to measure the impact of knowledge management processes individually and in total in the innovative marketing.

We depart search of a problem expressed in a number of intellectual and practical questions, the application of this research in the General Company for Vegetable Oil Industry, represented composed a sample of (63) (Director General and Deputy Director General and Director of the Department and the Division) in the company researched, it has been designed measuring instrument to collect the necessary data either statistical means they are the percentage and the arithmetic mean and standard deviation and coefficient of variation and the coefficient of simple correlation and model

... Show More
View Publication Preview PDF
Crossref
Publication Date
Thu Dec 31 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The effect of Marketing costs on the profitability of insurance companies: applied research in the national insurance company
...Show More Authors

The research aims to study the marketing costs in its various items, which are important costs as it specializes in tunnels on the marketing side through which the company's services are introduced to ensure that these services reach as many segments of society as possible, which serves the company's objectives and expand its business and increase its market share. As well as the definition of profitability and its relation to marketing costs in the portfolios of the national insurance company. The research hypothesis was formulated to study and analyze the relationship and impact between the marketing costs and profitability of the research sample company. The research sample was determined by the National General Insurance Comp

... Show More
View Publication Preview PDF
Publication Date
Fri Jul 19 2019
Journal Name
Iraqi Journal Of Science
Efficient Iterative Method for Solving Korteweg-de Vries Equations
...Show More Authors

The Korteweg-de Vries equation plays an important role in fluid physics and applied mathematics. This equation is a fundamental within study of shallow water waves. Since these equations arise in many applications and physical phenomena, it is officially showed that this equation has solitary waves as solutions, The Korteweg-de Vries equation is utilized to characterize a long waves travelling in channels. The goal of this paper is to construct the new effective frequent relation to resolve these problems where the semi analytic iterative technique presents new enforcement to solve Korteweg-de Vries equations. The distinctive feature of this method is, it can be utilized to get approximate solutions for travelling waves of 

... Show More
View Publication
Crossref (4)
Crossref
Publication Date
Thu Feb 01 2024
Journal Name
Journal Of Engineering
The Economic Evaluation of Various Production Scenarios for Zubair Reservoir in the Kifl Field
...Show More Authors

This work evaluates the economic feasibility of various production scenarios for the Zubair reservoir in the Kifl oil field using cash flow and net present value (NPV) calculations. The Kifl field is an exploratory field that has not yet been developed or assessed economically. The first well was drilled in 1960, and three other wells were later drilled to assess the oil accumulation, so in this research, Different production scenarios were evaluated economically. These scenarios were proposed based on the reservoir model of the Zubair formation in the field. The research methodology used QUE$TOR software to estimate capital expenditures (CapEx) and operating expenditures (OpEx) based on field-level data, production prof

... Show More
View Publication Preview PDF
Crossref
Publication Date
Fri Jul 19 2019
Journal Name
Iraqi Journal Of Science
Efficient Iterative Method for Solving Korteweg-de Vries Equations
...Show More Authors

The Korteweg-de Vries equation plays an important role in fluid physics and applied mathematics. This equation is a fundamental within study of shallow water waves. Since these equations arise in many applications and physical phenomena, it is officially showed that this equation has solitary waves as solutions, The Korteweg-de Vries equation is utilized to characterize a long waves travelling in channels. The goal of this paper is to construct the new effective frequent relation to resolve these problems where the semi analytic iterative technique presents new enforcement to solve Korteweg-de Vries equations. The distinctive feature of this method is, it can be utilized to get approximate solution

... Show More
View Publication Preview PDF
Scopus (4)
Crossref (4)
Scopus Crossref
Publication Date
Tue Jul 11 2023
Journal Name
Journal Of Educational And Psychological Researches
Perceptions of Iraqi EFL Pre-service Teachers of Sustainable Development
...Show More Authors

Sustainable development (SD) is an improvement that meets present needs but jeopardizes the ability of new populations to do the same. It is vital to acquaint EFL students with the terminology and idiomatic expressions of this discipline. Nowadays, sustainable development and the environment have been prioritized in every aspect of life. Since culture and the teaching of Foreign language English cannot be separated, the English language becomes the mean of communication in health, economics, education, and politics. Thus, integrating sustainable development goals within language learning and teaching is very important. This descriptive quantitative study aims to investigate the perception of EFL pre-service teachers of sustainable develo

... Show More
View Publication Preview PDF