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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
Sat Apr 01 2023
Journal Name
Baghdad Science Journal
COVID-19 Diagnosis Using Spectral and Statistical Analysis of Cough Recordings Based on the Combination of SVD and DWT
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Healthcare professionals routinely use audio signals, generated by the human body, to help diagnose disease or assess its progression. With new technologies, it is now possible to collect human-generated sounds, such as coughing. Audio-based machine learning technologies can be adopted for automatic analysis of collected data. Valuable and rich information can be obtained from the cough signal and extracting effective characteristics from a finite duration time interval that changes as a function of time. This article presents a proposed approach to the detection and diagnosis of COVID-19 through the processing of cough collected from patients suffering from the most common symptoms of this pandemic. The proposed method is based on adopt

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Publication Date
Thu Jan 06 2022
Journal Name
Iraqi National Journal Of Nursing Specialties
Effectiveness of an Instructional Program on Patientsꞌ Knowledge about Home Safety While Receiving Anti -Cancer Medications at Al- Karama Teaching Hospital in Al-Kut City
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Objectives: To determine the effectiveness of the instructional program on patients’ knowledge about home safety while receiving anti-cancer treatment at  Al- Karama Teaching Hospital in Al-Kut City.

Methodology:   A quasi-experimental design is conducted through the application of a pre-test and post-test approach for the study and control groups from February 5th, 2020 to April 25th, 2020. A non–probability (purposive) sample of (50) patients treated at the Blood Disease and Oncology Center is selected and divided into two groups. Each group contains (25) patients as control and study groups. An instrument is constructed that is comprised of two parts; t

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Publication Date
Fri Dec 05 2025
Journal Name
Al–bahith Al–a'alami
THE CONSTRUCTION OF NEWS TICKERS IN THE ARABIC CHANNELS: ) Al Arabiya TV - study of the case - 2007(
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While providing important news information, News tickers ( also called sliders or crawlers ) have become one of the methods used daily by satellite channels, because it’s almost a continuous news coverage and as it seems, it has become today an addition to the news world. Hence, satellite channels need to look for a mechanism to build news tickers in order to develop them even though they are still today not recognisable and in need of being classified in a radio or television art, and that is not easy. This research sheds light on the construction of the slider of a news satellite channel, which is important according to our modest convictions, as it can be the beginning of a long scientific research in a new field of study. The probl

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Publication Date
Mon Jun 15 2020
Journal Name
Al-academy
Constructing the audio format in the performance of the theater actor: يــاسين إسماعيل خلـف - فائـــــز طـــــــــــــه ســــــــالم
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The science of (- - Semiology) comes in the introduction to language sciences and linguistics that addressed the levels of language building and its phonemic signs, through which we can monitor and analyze the data of the phoneme of the actor, and the ways to build his linguistic speech, especially since (the linguist Saussure - He emphasized that linguistque is only part of the science of signs, which is particularly advanced within logic, social psychology, and general psychology, and since language is in the origin - whatever language, and at what level - it is not A separate, single and unified language, in fact, they are intertwined, multiple, varied and renewed languages due to their influence The times and its development and the

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Publication Date
Wed Aug 05 2020
Journal Name
Open Access Macedonian Journal Of Medical Sciences
The use of Cinnamon (Cinnamomum Bark) for Patients with Chronic Prostatitis/Chronic Pelvic Pain Syndrome: A Randomized Controlled Trial
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BACKGROUND: Chronic prostatitis/chronic pelvic pain syndrome (CP/CPPS) is common, yet no curative treatment identified. Cinnamon is a herbal substance, which has many applications in medicine. AIM: The aim of the study was to study the effect of cinnamon on patients with chronic pelvic pain syndrome. METHODS: Sixty patients with documented CP/CPPS randomized into two groups during 2018 and 2019 in Baghdad. The first group received 60 capsules each contained 1 g of cinnamon. The other group received 60 capsules each contained 1 g of sugar powder (placebo). All the patients instructed to take one capsule twice daily for 1 month. National Institutes of Health-Chronic Prostatitis Symptom Index (NIH-CPSI) was reported for bot

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Publication Date
Fri Apr 09 2021
Journal Name
Education And Information Technologies
Evaluating the use of informational technologies by students of healthcare colleges for academic purposes over a five-year period
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Publication Date
Tue Aug 01 2023
Journal Name
Baghdad Science Journal
A Developed Colorimetric Assay Using Unmodified Gold Nanoparticles for the Identification of Acinetobacter baumannii Isolates from Different Clinical Samples
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  Acinetobacter baumannii (A. baumannii ) is considered a critical healthcare problem for patients in intensive care units due to its high ability to be multidrug-resistant to most commercially available antibiotics. The aim of this study is to develop a colorimetric assay to quantitatively detect the target DNA of A. baumannii based on unmodified gold nanoparticles (AuNPs) from different clinical samples (burns, surgical wounds, sputum, blood and urine). A total of thirty-six A. baumannii clinical isolates were collected from five Iraqi hospitals in Erbil and Mosul provinces within the period from September 2020 to January 2021. Bacterial isolation and biochemical identification of isolates

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Publication Date
Thu Jan 27 2022
Journal Name
Nanomaterials
Improving the Melting Duration of a PV/PCM System Integrated with Different Metal Foam Configurations for Thermal Energy Management
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The melting duration in the photovoltaic/phase-change material (PV/PCM) system is a crucial parameter for thermal energy management such that its improvement can realize better energy management in respect to thermal storage capabilities, thermal conditions, and the lifespan of PV modules. An innovative and efficient technique for improving the melting duration is the inclusion of an exterior metal foam layer in the PV/PCM system. For detailed investigations of utilizing different metal foam configurations in terms of their convective heat transfer coefficients, the present paper proposes a newly developed mathematical model for the PV/PCM–metal foam assembly that can readily be implemented with a wide range of operating condition

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Publication Date
Sun Mar 01 2015
Journal Name
Baghdad Science Journal
A study of adsorption isotherms for the removal of herbicide Atlantis WG from aqueous solutions by using Bentonite clay
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The subject of this research involves studying adsorption to removal herbicide Atlantis WG from aqueous solutions by bentonite clay. The equilibrium concentration have been determined spectra photometry by using UV-Vis spectrophotometer. The experimental equilibrium sorption data were analyzed by two widely, Langmuir and Freundlish isotherm models. The Langmuir model gave a better fit than Freundlich model The adsorption amount of (Atlantis WG) increased when the temperature and pH decreased. The thermodynamic parameters like ?G, ?H, and ?S have been calculated from the effect of temperature on adsorption process, is exothermic. The kinetic of adsorption process was studied depending on Lagergren ,Morris ? Weber and Rauschenberg equati

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Publication Date
Mon Mar 01 2021
Journal Name
Microporous And Mesoporous Materials
Using the ash of common water reeds as a silica source for producing high purity ZSM-5 zeolite microspheres
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