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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
Thu Dec 29 2016
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Notes On The Non Linear Operator Equation I AXAX n  *
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  Necessary and sufficient conditions for the operator equation I AXAX n  * , to have a real positive definite solution X are given. Based on these conditions, some properties of the operator A as well as relation between the solutions X andAare given.

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Publication Date
Sun Mar 19 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Minimizing the Total Completion Times, the Total Tardiness and the Maximum Tardiness
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In this paper, the main work is to minimize a function of three cost criteria for scheduling n jobs on a single machine. We proposed algorithms to solve the single machine scheduling multiobjective problem. In this problem, we consider minimizing the total completion times, total tardiness and maximum tardiness criteria. First a branch and bound (BAB) algorithm is applied for the 1//∑Ci+∑Ti+Tmax problem. Second we compare two multiobjective algorithms one of them based on (BAB) algorithm to find the set of efficient (non dominated) solutions for the 1//(∑Ci ,∑Ti ,Tmax) problem. The computational results show that the algorithm based on (BAB) algorithm is better than the other one for generated the total number of

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Publication Date
Sun Jan 03 2010
Journal Name
Journal Of Educational And Psychological Researches
The non right behavior appearance for the kindergarten children and its relation with the kindergarten teaching style
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The kindergarten teacher play a role in fixing the children behavior so she must plant the value and the habits that make a positive behavior and accepted by the society so the teacher must know all the right educational psychological styles to fix the children behavior and make them accepted psychologically and socially so the problem of the research start from knowing the relation between the methods of dealing with the kindergarten’s teachers and the non right behavior appearance for the kindergarten children. The current research aims to measure the negative behavior appearance of the children of kindergarten and distinguish it according to (sex and levels) and to distinguish the most using styles by the teachers of kinderg

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Publication Date
Fri Apr 01 2022
Journal Name
Journal Of Engineering
Numerical study of natural convection in an annulus between two concentric cylinders provided with metal foam fins
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Natural convection in an annular space provided with metal foam fins attached to the inner cylinder is studied numerically. The metal foam fins made of copper were inserted in different axial sections with three fins in each section. The temperature of the inner cylinder is kept constant while the annular outer surface is adiabatic. The thickness effect of the inner pipe wall was considered. Naiver Stokes equation with Boussinesq approximation is used for the fluid regime while Brinkman-Forchheimer Darcy model is used for metal foam. In addition, the local thermal non-equilibrium condition in the energy equation of the porous media is presumed. The effect of Rayleigh numb

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Publication Date
Tue Aug 31 2021
Journal Name
Iraqi Journal Of Science
Heat Transfer Analysis and Magnetohydrodynamics Effect on Peristaltic Transport of Ree–Eyring Fluid in Rotating Frame
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This paper discusses Ree–Eyring fluid’s peristaltic transport in a rotating frame and examines the impacts of Magnetohydrodynamics (MHD). The results deal with  systematically (analytically) applying each of the governing equations of Ree–Eyring fluid, the axial and secondary velocities, flow rate due to auxiliary stream, and bolus. The effects of some distinctive variables, such as Hartman number, heat source/sink, and amplitude ratio, are taken under consideration and illustrated through graphs.

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Publication Date
Tue Jun 25 2024
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Effect of PM2. 5 and PM10 on the Hematopoietic System of Cafés Workers in Baghdad
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The aim of our current study was to identify the effect of particulate matter of both types (PM2.5 and PM10) resulting from hookah smoking on the hemopoietic system of workers (smokers) in closed cafes. This study included six stations (cafes) on the Rusafa side of Baghdad city and conducted a blood test that included a complete blood count (CBC). A multifunctional air quality detector measured both types of particulate matter in the morning and evening. The study included 30 men (workers and smokers) and 30 men (non-smokers), whose ages ranged from 20 to 40 years. The study found that smokers had an increase in white blood cells and red blood cells, as well as an increase in the percentage of hemoglobin (HGB), hematocrit (HCT), the mean co

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Publication Date
Thu Sep 30 2021
Journal Name
Iraqi Journal Of Science
On Invariant Approximations in Modular Spaces
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     This article is devoted to presenting results on invariant approximations over a non-star-shsped weakly compact subset of a complete modular space by introduced a new notion called S-star-shaped with center f:  if   be a mapping and , . Then the existence of common invariant best approximation is proved for Banach operator pair of mappings by combined the hypotheses with Opial’s condition or demi-closeness condition

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Publication Date
Tue May 30 2023
Journal Name
Iraqi Journal Of Science
Spectroscopic Diagnosis of Cobalt Plasma Produced by OES Technique and Influence of Applied Voltage on Plasma Parameters
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     In this work, plasma system that operates at vacuum was designed and built using a sheet of cobalt metal for the purpose of diagnosing plasma and measuring its parameters, as it is very important to know the processes that accompany plasma generation and are closely related to them, including the electron density in the plasma and its temperature. The spectroscopic diagnosis was done by optical emission spectroscopy (OES) which relies on the calculation of the optical radiation emitted by the plasma to describe plasma parameters in the chemical, molecular, and ionic radiator's near environment, and applied to cobalt metal at vacuum D.C high voltage power supply. The results showed the rise of spectral lines intensity with increa

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Publication Date
Sun Jul 30 2023
Journal Name
Iraqi Journal Of Science
Impact of Electrodes Material on the Properties of Atmospheric DBD Plasma
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In this research, the effect of electrode material on the parameters of the produced DBD plasma was investigated. First, a non-thermal plasma was created by applying a 15 kV AC voltage between two electrodes and using a glass plate as a dielectric barrier in the design Dielectric Barrier Discharge (DBD) plasma system. The obtained plasma spectrum was analyzed using optical emission spectroscopy to calculate plasma parameters by the Boltzmann plot method. Electrodes made of copper, aluminium, and stainless steel were employed in this research. Electron temperature ( ) for copper, aluminium, and stainless steel was found to be (1.398 eV), (1.093 eV) and (1.009 eV), respectively.

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Publication Date
Fri Jan 01 2021
Journal Name
Journal Of Economics And Administrative Sciences
The sustainable conflict of globalization And indicators of power rebalancingIn Islamic thought
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 Our research was launched in the study of the sustainable conflict of globalization and the rebalancing of the great powers that have made life on the earth unstable and insecure over the past and present eras, the purpose of which is to pay attention to the waste and instability that human societies are exposed to in different proportions between abstract right and continuous deviation.

The purpose of the study is to show the loss, waste and backwardness in managing and governing societies towards private interests, away from the standards of good institutional governance.

The study’s design was based on two demands, the first on the nature and eternity of

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