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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
Tue Mar 30 2021
Journal Name
Baghdad Science Journal
Spectrophotometric and Spectrofluorimetric Determination of Terazosin in Tablets by Eosin Y
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Simple, sensitive and accurate two methods were described for the determination of terazosin. The spectrophotometric method (A) is based on measuring the spectral absorption of the ion-pair complex formed between terazosin with eosin Y in the acetate buffer medium pH 3 at 545 nm. Method (B) is based on the quantitative quenching effect of terazosin on the native fluorescence of Eosin Y at the pH 3. The quenching of the fluorescence of Eosin Y was measured at 556 nm after excitation at 345 nm. The two methods obeyed Beer’s law over the concentration ranges of 0.1-8 and 0.05-7 µg/mL for method A and B respectively. Both methods succeeded in the determination of terazosin in its tablets

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Publication Date
Tue Mar 01 2016
Journal Name
Al-academy
Heating and cooling systems in women's clothing stores: سماء فاضل خليل
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Environmental Control Systems form one of the integral tasks of the designer, resulting from his/her acquaintance with the nature of sites and the way they are deployed to achieve modern space entity which is witnessing significant development in the field of interior design.Good deployment of these systems offer us, as designers, high potential and several varied solutions to configure internal spaces characterised as a fertile field of study and knowledge.The research problem was identified in the marginalisation of the importance of Environmental Control Systems as an important designing factor to achieve integrated design. The research problem was demonstrated in Chapter One, along with defining the objectives and formulating

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Crossref
Publication Date
Tue Sep 15 2020
Journal Name
Al-academy
Hijab and Burqa in Islamic Fashion System: فرات جمال حسن العتابي
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Most of the propositions and researches that dealt with fashions in the Middle East, specifically this region from the world, from a historical perspective have not been sufficient, and were characterized by many aspects of immature thinking, in addition, they have been varied in quality. This can be attributed to many factors including: the focus in the field of researches and Middle East studies is on languages, arts, history, and political thinking of the region. Other factors are the information asymmetry, the differences in sources and references, in addition to differences in the scientific value of these sources added to the difficulty of gathering them at the same time especially that these sources are scattered in many places wh

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Crossref
Publication Date
Sun Mar 20 2016
Journal Name
Al-academy
Narrative and dramatic television series in building: صادق كاظم عبد علي
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Represents the narrative and drama important sources in the serial drama television structure, and the advent of modern narrative techniques within the dramatic structure of the series of television directorial and processors that hired them, form a quantum leap in the level of the emergence of distinct forms of dramatic rely on narrative techniques according to the harmonic fabric is in control of making the form of art. dramatic and running events, but in order to discharge the need to adhere to the basics of drama and adapted within the mediator television capabilities, and narrative to make forms of television series to Atantzm in drift fixed because of the nature of governing structure formalism, this does not mean the existence of

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Crossref
Publication Date
Sat Jan 02 2021
Journal Name
Journal Of The College Of Languages (jcl)
Cultural Diversity in Native and Non-Native Speakers of English Communication
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With the advancement of technology ,the study of  cross-cultural communication via on line  has become  an important and researchable topic in linguistic theory and its applications.The  aims of  this study are two- fold (a)  exploring the influence of cultural diversity on on-line interaction between American  native  speakers (NSs) and  Iraqi non-native speakers (NNSs) of English which, together with other factors might potentially lead to what Thomas(1983) calls  "pragmatic failure" (PF), a main cause of communication breakdowns  and (b) specifying  which  type of PF  occurs more frequently between the two groups along with the reasons behind such failures. To achie

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Crossref
Publication Date
Tue Sep 19 2017
Journal Name
Journal Of Neoplasm
The stage of breast cancer at the time of diagnosis: correlation with the clinicopathological findings among Iraqi patients
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Background: Breast cancer is the most frequently diagnosed malignancy and the second leading cause of mortality among women in Iraq forming 23% of cancer related deaths. The low survival from the disease is a direct consequence to the advanced stages at diagnoses. Aim: To document the composite stage of breast cancer among Iraqi patients at the time of diagnosis; correlating the observed findings with other clinical and pathological parameters at presentation. Patients and Methods: A retrospective study enrolling the clinical and pathological characteristics of 603 Iraqi female patients diagnosed with breast cancer. The composite stage of breast cancer was determined according to UICC TNM Classification System of Breast Cancer and the Ameri

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Publication Date
Tue Aug 15 2023
Journal Name
Journal Of Economics And Administrative Sciences
Impacting Digital Competence on Entrepreneurial Alertness: An Analytical Research at the Central Bank of Iraq
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In the era of the digital economy, public organizations need to consolidation the capabilities of entrepreneurial alertness to reduce the risks of sudden transformations and changes, and to find effective mechanisms to discover and invest in environmental opportunities proactively, as this concern has become a knowledge gap in public sector institutions, the current research aims to identify the role of digital competence in influencing on entrepreneurial alertness in the Central Bank of Iraq (CBI), the descriptive analytical approach was used as a research method to describe and analyze the main research variables. digital competence as an explanatory variable includes three dimensions: digital infrastructure, digital integration, and d

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Crossref
Publication Date
Fri Feb 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
The extent of the contribution of internal marketing in the management of human talent survey study of the views of some administrative leaders at the University of Mosul
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 Abstract

Investment in the human resource has become an important part of the strategies of educational organizations so that they can be competitive, so that the access of academics in universities to the international awards as a result of their research excellence indicates the effectiveness of this human talent so the interest has emerged in the implementation of a strategy to manage these human talent in organizations in general and educational ones In particular as one of the power sources  that can not be imitated. The focus of the organization on the interaction between the working people has increased attention to the human element in order to achieve the desired quality levels, which called for organi

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Crossref
Publication Date
Tue Jun 01 2021
Journal Name
Political Sciences Journal
The Globalization and the Recruit for Achievement of Marketing Liberalization and the Humanity Ignorant (The Impacts of COVID-19 Pandemic Typical)
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   The emerge of capitalism beside appearing modern and contemporary political systems which had become hold out it is semi-domination on more vital space of human community life, it is through some vital apparatus, which the free market apparatus had make important one which depend on achieve the privileges of the capitalism elite whom standing on it, especially the finance elite. Thus the achievement of the profit had become the main podcasted of those elite which whom the really advancer of the Globalization system, this is which incarnated by the appears and extend of the (COVID-19) fatality pandemic in the end of last year, whereas reveals widespread of it in more than one states in the world, especially the developed coun

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Crossref
Publication Date
Sun Dec 31 2023
Journal Name
College Of Islamic Sciences
Features of misleading thought in Quranic discourse and methods of confronting it
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Research summary

The Quranic discourse focused on a lot of vocabularies that carry goals that help man to acquire good, according to a methodology relies on adopting lofty ideas and values. The individual towards society, and the responsibility of society towards the individual. In our present age, the Muslim individual lives in a state of confrontation with deviant ideas, which unfortunately possess the means that make their impact great on society. The study concluded that the Holy Quran contains indicators and determinants of misguided and deviant thought, Which must be avoided because of the seriousness of its effects. Religion, in its general sense, represents a culture that transcends the limits of human ins

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