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jeasiq-2216
A Proposed Mechanism for Financial Reporting on Sustainable Investment and Its Role in Achieving Value Added - Applied in the Iraqi Midland Refineries Company-
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The research aims to develop a proposed mechanism for financial reporting on sustainable investment that takes the specificity of these investments.

To achieve this goal, the researcher used (what if scenario) where the future financial statements were prepared for the year 2026, after completion of the sustainable project and operation, as the project requires four years to be completed.

The researcher relied on the results of the researchers collected from various modern sources relevant to the research topic and published on the internet, and the financial data and information obtained to assess the reality of the company's activity and its environmental, social, and economic impacts to formulate a proposed mechanism for accounting for Sustainable Investment.

And the experimental approach was adopted to provide a proposed mechanism for financial reporting on sustainable investment per international accounting and reporting standards and then applied at the Iraqi Midland refineries company.

There are three main findings from the research: the first finding shows the possibility of financing these projects, because this project may not generate significant economic returns (aims to achieve environmental and social returns as well), by configuring a sustainable reserve allocated to finance these projects. The second finding shows the possibility of presenting accounts for sustainable investment separately from traditional accounts (sustainability reserves, sustainable assets, sustainable revenues, sustainability expenses), as this classification can play an important role in the financial sustainability analysis. The third finding is the application of the proposed mechanism that contributes to increase the company's added value.

The practical effects of the research are to encourage Iraqi companies (oil companies in particular) to invest in sustainable assets and develop a way to assess the sustainability of companies, because Iraq is one of the most Arab countries burning Gas flare. The researcher tried to highlight this project because it is the best example of sustainable investment that achieves economic returns (the sale value of recovered gases), social returns (protection of citizens living in the vicinity of the refinery) and environmental returns (reducing greenhouse gas emissions that contribute to global warming), where companies avoid investing in these assets because of their high cost and lack of expected financial return, and the relevant international organizations seek to promote this type of investment and develop appropriate tools, and this research comes in line with international trend.

The concept of sustainable investment is a relatively recent one, where the originality of the current research shows in its attempt to present a proposed mechanism of financial reporting that supports this new type of investment due to the relative importance of this new type of investment

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Publication Date
Wed Jun 30 2010
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Study on Vanadium Recovery from Spent Catalyst Used in the Manufacture of Sulfuric Acid
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Spent catalysts for sulfuric acid production have large amount of vanadium and due to environmental authority it is required to reduce the vanadium contain of the spent catalyst. Experimental investigation was conducted to study the vanadium recovery from spent catalyst via leaching process using sodium hydroxide to study the effect of process variables (temperatures, sodium hydroxide molarities, leaching time and particle size) on vanadium recovery. The effect of process variables (temperature, particle size,molarities of sodium hydroxide and leaching time) on the percentages of vanadium recovery were investigated and discussed .It was found that the percentage of vanadium recovery increased with increasing temperature up to 100 , incre

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Publication Date
Wed Mar 10 2021
Journal Name
Baghdad Science Journal
Effect of (1,4) phenylenediamine on the corrosion of lead in 1M hydrochloric acid solution
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The accelerating effect of 1,4- phenylenediamine (PDA) additions in 1M hydrochloric acid solution at temperature rang (20-60) C° has been studied by weight losses measurement during ranging time (1-260) h and by following the pb2+ concentration in solution after several times by using Atomic absorption spectroscopy (AAS) . The volume of hydrogen gas involving was followed also in presence and absence of (PDA) in the corrosive solution .Accelerating enhanced by adding (NaCl , NaBr , NaI ) was also investigated.

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Publication Date
Sat Dec 01 2018
Journal Name
Proceedings Of International Structural Engineering And Construction
ON THE REDUCTION OF PRESTRESSING FORCE NEAR SUPPORTS IN PARTIALLY PRESTRESSED CONCRETE FLEXURAL MEMBERS
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Straight tendons in pretensioned members can cause high-tensile stresses in the concrete extreme fibers at end sections because of the absence of the bending stresses due to self-weight and superimposed loads and the dominance of the moment due to prestressing force alone. Accordingly, the concrete tensile stresses at the ends of a member prestressed with straight tendons may limit the service load capacity of the member. It is therefore important to establish limiting zone in the concrete section within which the prestressing force can be applied without causing tension in the extreme concrete fibers. Two practical methods are available to reduce the stresses at the end sections due to the prestressing force. The first method based

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Publication Date
Sun Feb 10 2019
Journal Name
Journal Of The College Of Education For Women
The Effect of Using Reciprocal Teaching on Improving College Students' Achievement in Reading Comprehension
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Reciprocal Teaching is an interactive method that is used to improve reading comprehension. Using this teaching strategy, teachers and students take turns leading discussions regarding sections of text using the four strategies: predicting, questioning, clarifying and summarizing. This study is an attempt to investigate the effect of using reciprocal teaching on improving female college students' achievement in reading comprehension. To fulfill the aim of the study, the researcher has adopted two null hypotheses: first, there is no significant difference between the achievement of students' who practice the reciprocal teaching technique and that of students who do not practice it. Second, there is no statistically significant difference

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Publication Date
Tue Sep 15 2020
Journal Name
Journal Of Baghdad College Of Dentistry
The impact of caries experience on quality of life among dental students in Iraq
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Background: Dental caries is generally given the highest priority in national oral health services for adult populations. Yet, there is no study which has explored the impact on quality of life specifically related to dental caries in samples of dental students. The purpose of the current study was to assess the impact of caries experience on quality of life among dental students in three governorates in Iraq. Materials and Methods: This observational study included 1364 dental students aged 18–22 years old, from three governorates. Information on quality of life was obtained from a structured, self-administered questionnaire from the students who were willing to participate in the study. The data was collected, summarized and sta

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Publication Date
Mon Nov 01 2010
Journal Name
Iraqi Journal Of Physics
The Effect of Grain Size-Secondary Electron Emission on Grain Growth in Dusty Plasma
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The calculation of the charge on an isolated dust grain immersed in plasma with different grain sizes is a challenging one, especially under moderately high plasma temperature when secondary electron emission significant. The discrete charging model is used to calculate the charges of dust grain in dusty plasma. In this model, we included the effect of grain size dependence on secondary electron emission. The results show that the secondary electron emission from the glass dust grains due to energetic electron (40eV) can lead to the small grain to be slightly more positive than the large grain. Under these conditions, the smaller and larger grains would be attracted rather than repelled, which possibly lead to enhanced coagulation rates.

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Publication Date
Thu Jan 27 2022
Journal Name
Iraqi Journal Of Science
Cytotoxic Effect of ZnO Nanoparticles on the Viability of Leishmania donovani Promastigotes in vitro
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Leishmaniasis is an endemic disease in Iraq, where both forms of the disease, cutaneous and visceral, are found. The effect of Zinc oxide nanoparticles (ZnO NPs) with mean particle size less than 100 nanometer (nm) on viability and growth rate of Leishmania donovani promastigotes was evaluated. The anti-leishmanial activity of different concentrations (0.1, 0.2, 0.4, 0.6, 0.8, and 1 μg/ml) of ZnO NPs was investigated on promastigotes growth rates and viability in comparison to promastigotes exposed to the same concentrations of sodium stibogluconate (Sb) (pentostam).The inhibitory concentrations (IC50s) of ZnO NPs were calculated after 24 , 48 and 72 hr which were (0.871, 0.156 and 0.120 μg/ml) respectively with significant (p< 0.05

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Publication Date
Wed Apr 26 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
The Effect Of Aqueous Extract Of Anastatica Hierochuntica On Some Hormones In Mouse Females
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    Anastatica hierochuntica is believed to be very useful in Arab countries for treating various health disorders. The aqueous extract of Anastatica hierochuntica was investigated for its effects on hormones in mice females. the aqueous extract of plant at a dose level of 100mg/1mL showed significant increase (p<0.05) on levels of hormones LH, FSH, PRL level and PRO level. Clomid treated group showd significant increase in LH, FSH, and PRL while there was non-significant increase in PRO. From the above results, it is concluded for the first time that aqueous Anastatica hierchuntica extract offers significant effect of LH, FSH, PRL, and PRO in this mice females scompared with control.  

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Publication Date
Mon Sep 18 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Effect of Temperature On The Dissociation Of Cysteine In Aqueous Solutions From Conductivity Measurements
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The  conductance  of  solu ti ons  of  cysteine  in  water  at  different concentrations and temperatures has been measured. These solutions obey Onsagcr  equation  and  give  linear  relations  especially  at  low concentrations. In more concentrated solutions a deviation from the equation is observed.

The molar conductivity of these solutions decreases with t he increase  in concen trations at constant temperature.

The  values of  the ionization constants and the conductivity at  infin ite

dilution for each temperature have been calcu lated.

 

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Publication Date
Mon Sep 18 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Effects of Thiourea on the Corrosion of Low Carbon Steel in Hydrochloric Acid Solution
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The c.orrosion rate of  low carbon  steel  in 4M  hydrochlwic acid with and without  presence of thiourea has b.een studied  by gravimetric ahd gasometric methods  over the temperature range 303-333 K.

 

The percentage protection of steel increases  vvith the decrease of thimuea concentrations at  various  temperature range  303-333 K and

approaching highest  protection  (86.82%) at 303K  by using  I X 1 o-4 M

of thiourea. The high concentration .of thiourea  ( lxlo-3 M), enl1ances.

the  corrosion rates and  act  as dcpolariser for  the hydrogen  evolution

reaction,&n

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