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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 Aug 10 2022
Journal Name
Mathematical Statistician And Engineering Applications
Results for the Groups SL(2,34 ) and SL(2,36 )
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Publication Date
Sun Sep 06 2009
Journal Name
Baghdad Science Journal
A note on an –module with -pure intersection property
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Let be a ring. Given two positive integers and , an module is said to be -presented, if there is an exact sequence of -modules with is -generated. A submodule of a right -module is said to be -pure in , if for every -Presented left -module the canonical map is a monomorphism. An -module has the -pure intersection property if the intersection of any two -pure submodules is again -pure. In this paper we give some characterizations, theorems and properties of modules with the -pure intersection property.

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Publication Date
Wed Jan 01 2020
Journal Name
Aip Conference Proceedings
Developing a lightweight cryptographic algorithm based on DNA computing
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This work aims to develop a secure lightweight cipher algorithm for constrained devices. A secure communication among constrained devices is a critical issue during the data transmission from the client to the server devices. Lightweight cipher algorithms are defined as a secure solution for constrained devices that require low computational functions and small memory. In contrast, most lightweight algorithms suffer from the trade-off between complexity and speed in order to produce robust cipher algorithm. The PRESENT cipher has been successfully experimented on as a lightweight cryptography algorithm, which transcends other ciphers in terms of its computational processing that required low complexity operations. The mathematical model of

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Publication Date
Sun Dec 31 2023
Journal Name
International Journal On Technical And Physical Problems Of Engineering
A Multiple System Biometric System Based on ECG Data
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A Multiple System Biometric System Based on ECG Data

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Publication Date
Fri Mar 01 2019
Journal Name
Neurocomputing
A survey on video compression fast block matching algorithms
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Publication Date
Wed Jan 01 2020
Journal Name
Ieee Access
A New Separable Moments Based on Tchebichef-Krawtchouk Polynomials
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Publication Date
Fri Sep 30 2022
Journal Name
Iraqi Journal Of Science
Glaucoma Diagnosis Based on Retinal Fundus Image: A Review
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    Glaucoma is one of the most dangerous eye diseases. It occurs as a result of an imbalance in the drainage and flow of the retinal fluid. Consequently, intraocular pressure is generated, which is a significant risk factor for glaucoma. Intraocular pressure causes progressive damage to the optic nerve head, thus leading to vision loss in the advanced stages. Glaucoma does not give any signs of disease in the early stages, so it is called "the Silent Thief of Sight". Therefore, early diagnosis and treatment of retinal eye disease is extremely important to prevent vision loss. Many articles aim to analyze fundus retinal images and diagnose glaucoma. This review can be used as a guideline to help diagnose glaucoma. It presents 63 artic

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Publication Date
Sun Sep 06 2009
Journal Name
Baghdad Science Journal
A note on an –module with -pure intersection property
...Show More Authors

Let be a ring. Given two positive integers and , an module is said to be -presented, if there is an exact sequence of -modules with is -generated. A submodule of a right -module is said to be -pure in , if for every -Presented left -module the canonical map is a monomorphism. An -module has the -pure intersection property if the intersection of any two -pure submodules is again -pure. In this paper we give some characterizations, theorems and properties of modules with the -pure intersection property.

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Publication Date
Tue Aug 31 2021
Journal Name
Iraqi Journal Of Science
A Survey on Feature Selection Techniques using Evolutionary Algorithms
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     Feature selection, a method of dimensionality reduction, is nothing but collecting a range of appropriate feature subsets from the total number of features. In this paper, a point by point explanation review about the feature selection in this segment preferred affairs and its appraisal techniques are discussed. I will initiate my conversation with a straightforward approach so that we consider taking care of features and preferred issues depending upon meta-heuristic strategy. These techniques help in obtaining the best highlight subsets. Thereafter, this paper discusses some system models that drive naturally from the environment are discussed and calculations are performed so that we can take care of the prefe

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Publication Date
Sun Jan 30 2022
Journal Name
Iraqi Journal Of Science
A Survey on Blind De-Blurring of Digital Image
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      Nowadays, huge digital images are used and transferred via the Internet. It has been the primary source of information in several domains in recent years. Blur image is one of the most common difficult challenges in image processing, which is caused via object movement or a camera shake. De-blurring is the main process to restore the sharp original image, so many techniques have been proposed, and a large number of research papers have been published to remove blurring from the image. This paper presented a review for the recent papers related to de-blurring published in the recent years (2017-2020). This paper focused on discussing various strategies related to enhancing the software's for image de-blur.&n

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