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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
Sat Apr 30 2022
Journal Name
Kufa Journal Of Engineering
Numerical Analysis for the Response of Skirt Circular Shallow Footing Resting on Sandy Soil under vertical loads
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Publication Date
Thu Jul 20 2023
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Bayesian Approach for estimating the unknown Scale parameter of Erlang Distribution Based on General Entropy Loss Function
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We are used Bayes estimators for unknown scale parameter  when shape Parameter  is known of Erlang distribution. Assuming different informative priors for unknown scale  parameter. We derived The posterior density with posterior mean and posterior variance using different informative priors for unknown scale parameter  which are the inverse exponential distribution, the inverse chi-square distribution, the inverse Gamma distribution, and the standard Levy distribution as prior. And we derived Bayes estimators based on the general entropy loss function (GELF) is used the Simulation method to obtain the results. we generated different cases for the parameters of the Erlang model, for different sample sizes. The estimates have been comp

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Publication Date
Wed Apr 01 2009
Journal Name
International Journal Of Applied Environmental Sciences
An expert System for Predicting the Effects of Noise Pollution on Grass Trimming Task Using Fuzzy Modeling
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Grass trimming operation is widely done in Malaysia for the purpose of maintaining highways. Large number of operators engaged in this work encounters high level of noise generated by back pack type grass trimmer used for this purpose. High level of noise exposure gives different kinds of ill effect on human operators. Exact nature of deteriorated work performance is not known. For predicting the work efficiency deterioration, fuzzy tool has been used in present research. It has been established that a fuzzy computing system will help in identification and analysis of fuzzy models fuzzy system offers a convenient way of representing the relationships between the inputs and outputs of a system in the form of IF-THEN rules. The paper presents

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Publication Date
Wed Mar 08 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
PVC Polymeric Membranes Coated Graphite Electrodes Based on Molecularly Imprinted Polymers for the Selective Determination of Glibenclamide
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Graphite coated electrodes (GCE) based on molecularly imprinted polymers were fabricated for the selective potentiometric determination of Glibenclamide (Glb). The molecularly imprinted (MIP) and nonimprinted (NIP) polymers were synthesized by radical bulk polymerization using (Glb.) as a template, acrylic acid (AA) and acrylamide (AAm) as monomers, ethylene glycol dimethacrylate (EGDMA) as a cross-linker and benzoyl peroxide (BPO) as an initiator. The imprinted membranes and the non-imprinted membranes were prepared using dioctyl phthalate (DOP) and Dibutylphthalate (DBP) as plasticizers in PVC matrix. The membranes were coated on graphite electrodes. The MIP electrodes using (AA) and (AAm) showed a near nernstian response with slopes o

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Publication Date
Wed Jun 30 2004
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Studying Effect of Elongational Viscosity on the Velocity Distribution for Dry/Wet-Spun Nascent Hollow Fiber Membrane
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Publication Date
Mon Jan 02 2023
Journal Name
Res Militaris
Rehabilitation program for treatment Tennis Elbow (Lateral Epicondylalgia) suffered by the players of Al-Rafidain Sports Club for Tennis League three players in Diyala province
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Abstract Lateral Epicondylitis (LE) which has been referred to as the Tennis Elbow as well is a lesion affecting common tendinous origins of wrist extensors due to chronic overuse injury that results in damaging common extensor tendons which join forearm extensor muscles to humerus. The aim of the present evidence-based clinical statement is reviewing scientific evidences for efficacy of a variety of the rehabilitation methods, chronic lateral epicondylitis management. It is focused upon treating chronic lateral epicondylitis and the latest developments in physiotherapy area for managing chronic lateral epicondylitis. Due to the fact that primary physical impairments in the LE are decreased is the strength of the grip, fundamentally due to

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Publication Date
Fri Dec 01 2006
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
اعتماد طريقة جمع المصالح ضرورة لتطوير الجانب المنطقي لمعيار الإبلاغ المالي الدولي رقم 3 (اندماج الأعمال)
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اندماجات الأعمال من المظاهر الطبيعية في غالبية دول العالم، ورغم المنافع الكثيرة لاندماجات الأعمال إلا أن المخاطر التي تنتج منها أدت إلى تعقد الإجراءات القانونية لتنفيذها بشكل كبير، كما تعد المعالجة المحاسبية للاندماج من القضايا المعقدة جداً وتثير جدلاً واسعاً في الفكر المحاسبي لا سيما في ظل وجود مدخلين يؤثران في متضمنات المعالجة المحاسبية للاندماج أولهما المدخل القانوني الذي يقسم الاندماج إلى ثلاثة أشك

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Publication Date
Wed Dec 11 2019
Journal Name
Journal Of The College Of Education For Women
Differences of Style between English and Arabic Political Discourse: A Contrastive Study
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Traditionally, style is defined as the expressive, emotive or aesthetic emphasis added linguistically to the discourse with its meaning is the same. In the current study, however, style is defined as the linguistic choice that the language users can make for specific purposes.

    This study, thus, aims at analyzing political Arabic and English speeches to find out whether there are differences of style between English and Arabic and whether the choices the language users make  can show any traits of their psychological status.

    To fulfill the above aims, the study hypothesizes that English and Arabic  speeches can be analyzed stylistically and that there are stylistic difference

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Publication Date
Wed Sep 30 2015
Journal Name
College Of Islamic Sciences
Some responses to ancient grammarians And contemporary researchers In monograms
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Some responses to ancient grammarians
And contemporary researchers
In monograms

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Publication Date
Tue Feb 01 2022
Journal Name
Desalination And Water Treatment
A novel forward osmosis for treatment of high-salinity East Baghdad oilfield produced water as a part of a zero liquid discharge system
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This study investigated a novel application of forward osmosis (FO) for oilfield produced water treatment from the East Baghdad oilfield affiliated to the Midland Oil Company (Iraq). FO is a part of a zero liquid discharge system that consists of oil skimming, coagulation/flocculation, forward osmosis, and crystallization. Treatment of oilfield produced water requires systems that use a sustainable driving force to treat high-ionic-strength wastewater and have the ability to separate a wide range of contaminants. The laboratory-scale system was used to evaluate the performance of a cellulose triacetate hollow fiber CTA-HF membrane for the FO process. In this work, sodium chloride solution was used as a feed solution (FS) with a concentratio

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