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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 Nov 01 2013
Journal Name
Iraq Journal Of Agricultural Research
FUEL CONSUMPTION AND ECONOMY COSTS FOR MF 7140 TRACTOR AND MOLD BOARD AND DISC PLOWS IN SILT CLAY LOAM SOIL
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The experiment was conducted in Baghdad for study effect using mold board and disc plows as main factor , and second factor was three speeds 1.85 , 3.75 and 5.62 km / hr , and sub-second factor was three levels of soil moisture 21,18 and 14 % to determined data fuel consumption and economy costs machine unit in silt clay loam with depth 22cm. The experiment was a split – split plot arrangement in a randomized complete block design with three replications and statistical analysis using Least Significant Design 0.05 was used to compare the means of treatments. Mold board recorded least fuel consumption and cast fixed and variable and management and total costs of tractor and plow costs and total cost. Increasing forward speeds of the t

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Publication Date
Sun Jan 01 2017
Journal Name
مجلة كلية مدينة العلم الجامعة
دور المواد النانوية في إعادة تصنيف تكاليف المنتج الصناعي الحديث
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دور المواد النانوية في إعادة تصنيف تكاليف المنتج الصناعي الحديث

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Publication Date
Sun Sep 01 2019
Journal Name
Al-dhad Book Store
Multivariate Analysis - First Edition
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This Book is intended to be textbook studied for undergraduate course in multivariate analysis. This book is designed to be used in semester system. In order to achieve the goals of the book, it is divided into the following chapters. Chapter One introduces matrix algebra. Chapter Two devotes to Linear Equation System Solution with quadratic forms, Characteristic roots & vectors. Chapter Three discusses Partitioned Matrices and how to get Inverse, Jacobi and Hessian matrices. Chapter Four deals with Multivariate Normal Distribution (MVN). Chapter Five concern with Joint, Marginal and Conditional Normal Distribution, independency and correlations. Many solved examples are intended in this book, in addition to a variety of unsolved relied pro

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Publication Date
Fri Feb 01 2019
Journal Name
Al-dhad - Book Store And Publishing
Multivariate Analysis (First Edition)
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This Book is intended to be textbook studied for undergraduate course in multivariate analysis. This book is designed to be used in semester system. In order to achieve the goals of the book, it is divided into the following chapters. Chapter One introduces matrix algebra. Chapter Two devotes to Linear Equation System Solution with quadratic forms, Characteristic roots & vectors. Chapter Three discusses Partitioned Matrices and how to get Inverse, Jacobi and Hessian matrices. Chapter Four deals with Multivariate Normal Distribution (MVN). Chapter Five concern with Joint, Marginal and Conditional Normal Distribution, independency and correlations. Many solved examples are intended in this book, in addition to a variety of unsolved relied pro

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Publication Date
Wed Sep 30 2020
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Digital Rock Samples Porosity Analysis by OTSU Thresholding Technique Using MATLAB
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Porosity plays an essential role in petroleum engineering. It controls fluid storage in aquifers, connectivity of the pore structure control fluid flow through reservoir formations. To quantify the relationships between porosity, storage, transport and rock properties, however, the pore structure must be measured and quantitatively described. Porosity estimation of digital image utilizing image processing essential for the reservoir rock analysis since the sample 2D porosity briefly described. The regular procedure utilizes the binarization process, which uses the pixel value threshold to convert the color and grayscale images to binary images. The idea is to accommodate the blue regions entirely with pores and transform it to white in r

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Publication Date
Thu Jun 30 2016
Journal Name
Al-kindy College Medical Journal
The natural courses of keratometric, pachymetric and visual acuity outcomes during 1year follow up after corneal collagen cross-linking
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Background: As photochemical reaction that can stiffen the cornea, CXL is the only promising method of preventing progression of keratectasia such as KC and secondary ectasia following refractive surgery. The aim of CXL is to stabilize the underlying condition with a small chance of visual improvement. Objective: To show the sequences of changes in visual acuity and topographic outcomes during 1 year post CXL for patients with progressive Keratoconus.Type of the study: Cross sectional studyMethods: CXL procedure was done for 45 eyes with progressive KC. The following parameters had been monitored pre operatively, 1, 3, 6 and 12 months postoperatively: K apex, K2, corneal thickness at thinnest location, anterior and posterior elevation po

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Publication Date
Mon Dec 01 2014
Journal Name
International Journal Of Trade, Economics And Finance
Should Iraq Adopt IFRSs?
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Abstract—Over the two past decades, the rapid integration of capital markets underlined the necessity for developing a single set of high quality international accounting standards. The growing acceptance of international accounting standards has given power for International Accounting Standards Board (IASB) to work and develop this project. Iraq is a country where its accounting practices have been influenced by different philosophies from outside and inside Iraq during its modern history. After the fall of Saddam Hussain international institutions have begun to play an important role in reshaping Iraq’s economy including its accounting for oil. This paper investigates the challenges and opportunities for Iraq in transitioning from it

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Publication Date
Sun Jun 30 2024
Journal Name
Anbar Journal Of Agricultural Sciences
TEST AND STUDY THE WORK EFFICIENCY OF LOCALLY MANUFACTURED PALM SERVICE EQUIPMENT
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A hydraulic platform was manufactured to serve palm trees and to enhance palm tree services, with a height of 12 meters, by the General Company for Hydraulic Industries, one of the Ministry of Industry's formations. This platform was tested in the field after being manufactured according to a randomized complete block design using split-split plots with three factors. The first factor represented the shape of the orchard land, with two levels (flat land and uneven land), serving as the main plots. The second factor had three levels representing palm tree heights (4, 8, and 12 meters), which served as the sub-plots. The third factor was the palm tree services, represented at three levels (pruning, pollination, and harvesting), with each trea

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Publication Date
Sat Oct 01 2022
Journal Name
مجلة الدراسات الاقتصادية والادارية
تزامن تكاليف الجودة وتصميم العملية لتحقيق الميزة التنافسية: دراسة تطبيقية في الشركة العامة للمنتوجات الغذائية- مصنع المامون
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يهدف البحث الى تطبيق تزامن تصميم عملية انتاج معجون الاسنان في مصنع المامون التابع للشركة العامة للمنتوجات الغذائية مع نظام تكاليف الجودة المطبق في الشركة لتحقيق الميزة التنافسية. وتمثلت مشكلة البحث في أن الشركة عينة البحث لا تستخدم نظام تكاليف الجودة بالتزامن مع تصميم عملية إنتاج هذا المنتج لاغراض تحقيق الميزة التنافسية حيث تواجه منتجات الشركة منافسة عالية في الاسواق المحلية. إن الشركة تطبق نظام تكاليف الج

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Publication Date
Thu Jan 04 2024
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Environmental tax and its role in sustainable social development
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Abstract:

  The research aims to diagnose the relationship between the environmental tax and the development of the sustainable social dimension, where the environmental tax is considered a tool in promoting sustainable development according to its economic, social and environmental dimensions through the application of legislation and instructions for environmental protection, and that imposing an environmental tax will have a clear impact in achieving the dimensions of sustainable development and compliance With regard to the social dimension, the research relied on the financial data for the years (2019-2022) in obtaining information. The research reached a set of results, the most prominent of which was

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