Preferred Language
Articles
/
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-
...Show More Authors

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

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Wed Dec 01 2021
Journal Name
Journal Of Physics: Conference Series
Detect Environment Pollution by GIS for Some Regions in Baghdad City
...Show More Authors
Abstract<p>The present study aims at assessing the status of heavy metals such as nickel, cadmium and lead to pollute some areas of Baghdad city. In this study the spectral absorption device and the program ArcGIS 10.2 will using. The soil samples were taken from five different locations in Baghdad, including Ameriya, Kadhimiya, Palestine Street, Jadiriyah and Taji for the 5cm depth layer on both sides of the road. This work on soil samples has been completed in two :phases 1 - Preparation of samples: For the purpose of converting solid material into a extract containing elements in the form of single ions can be estimated by the device 2-Determination of elements: Samples prepared to the device</p> ... Show More
View Publication
Scopus (2)
Crossref (3)
Scopus Crossref
Publication Date
Sun Apr 01 2018
Journal Name
2018 9th International Conference On Information And Communication Systems (icics)
An intersection-based segment aware algorithm for geographic routing in VANETs
...Show More Authors

In networking communication systems like vehicular ad hoc networks, the high vehicular mobility leads to rapid shifts in vehicle densities, incoherence in inter-vehicle communications, and challenges for routing algorithms. It is necessary that the routing algorithm avoids transmitting the pockets via segments where the network density is low and the scale of network disconnections is high as this could lead to packet loss, interruptions and increased communication overhead in route recovery. Hence, attention needs to be paid to both segment status and traffic. The aim of this paper is to present an intersection-based segment aware algorithm for geographic routing in vehicular ad hoc networks. This algorithm makes available the best route f

... Show More
View Publication
Scopus (4)
Crossref (3)
Scopus Crossref
Publication Date
Mon Feb 27 2023
Journal Name
Applied Sciences
Comparison of ML/DL Approaches for Detecting DDoS Attacks in SDN
...Show More Authors

Software-defined networking (SDN) presents novel security and privacy risks, including distributed denial-of-service (DDoS) attacks. In response to these threats, machine learning (ML) and deep learning (DL) have emerged as effective approaches for quickly identifying and mitigating anomalies. To this end, this research employs various classification methods, including support vector machines (SVMs), K-nearest neighbors (KNNs), decision trees (DTs), multiple layer perceptron (MLP), and convolutional neural networks (CNNs), and compares their performance. CNN exhibits the highest train accuracy at 97.808%, yet the lowest prediction accuracy at 90.08%. In contrast, SVM demonstrates the highest prediction accuracy of 95.5%. As such, an

... Show More
View Publication
Scopus (42)
Crossref (40)
Scopus Clarivate Crossref
Publication Date
Wed Jun 24 2020
Journal Name
Journal Of Engineering
Using Steel Slag for Stabilizing Clayey Soil in Sulaimani City-Iraq
...Show More Authors

The clayey soils have the capability to swell and shrink with the variation in moisture content. Soil stabilization is a well-known technique, which is implemented to improve the geotechnical properties of soils. The massive quantities of waste materials are resulting from modern industry methods create disposal hazards in addition to environmental problems. The steel industry has a waste that can be used with low strength and weak engineering properties soils. This study is carried out to evaluate the effect of steel slag (SS) as a by-product of the geotechnical properties of clayey soil. A series of laboratory tests were conducted on natural and stabilized soils. SS was added by 0, 2.5, 5, 10, 15, and 20% to the soil.

... Show More
View Publication Preview PDF
Crossref (9)
Crossref
Publication Date
Tue Sep 15 2020
Journal Name
Al-academy
The Image of Women in Arab Media Advertisements: معجب بن عثمان الزهراني
...Show More Authors

Advertisements containing images of women represent one of the most controversial topics of the advertising industry and has an impact on people and trends. This study aims to determine the typical mental image of women purveyed through visual advertising in the Arab media. It also aims to find out whether these advertisements portray women positively or negatively, in addition to investigating the reasons for the recent negative portrayal of women in commercials. The study adopted a descriptive-analytical approach to achieve these objectives. The results indicate that advertising designs that carry images of women displayed in the Arab media create strong mental images. Repetition reinforces these images, and they emphasize the concept

... Show More
View Publication Preview PDF
Crossref
Publication Date
Wed Jun 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
The effect of Layout in measuring customer satisfaction (patients) using (Servicescape) model
...Show More Authors

Abstract:

This research aims to identify the impact of the Layout Ghazi al-Hariri hospital for surgery specialist on customer satisfaction (patients) using the model (Servicescape), the problem of the research represented in the extent to which the hospital management design of the service and Layout hospital aesthetic and functional aspects that fit patients for therapeutic and nursing services , and used the developer scale by (Miles et al., 2012) for data collection, which includes the independent variable in (17) items distributed in three dimensions (Facility aesthetics , hospital cleanliness, and the Layout accessibility ) The dependent variable is the satisfaction of customers (pat

... Show More
View Publication Preview PDF
Crossref
Publication Date
Tue Dec 30 2014
Journal Name
College Of Islamic Sciences
Ignite the burn on those who did not sign          The divorce of the buoy                  For the mark Muhammad ibn al-Haj Hassan alani Kurdish (1111 - 1196 e)
...Show More Authors

One of the Kurdish scholars who have research on the doctrinal issues of the author of this brief message that we are about to achieve; to bring it out better and in order to preserve the Islamic heritage, and revive what can be revived after being close to death by staying in libraries here and there, out of reach of hands, carrying dust Years of forgetting and marginalization, and this letter is the papers in the door of the divorce entitled his author "Iqdar al-dream for those who did not sign divorce commoner," and the name is evident the name, and the intention of the author through writing, where he wrote it to answer some of the knowledgeable among the public at the time So they decreed that there was no divorce from commoners D w

... Show More
View Publication Preview PDF
Publication Date
Sat Dec 31 2022
Journal Name
Al-kindy College Medical Journal
Comparative study on Various Tube Voltages and Contrast Media Doses in CT Pulmonary Angiography to detect Pulmonary Thromboembolism
...Show More Authors

Background: Lowering the amount of iodinated contrast material and tube voltage may increase pulmonary artery opacification and thrombus identification without compromising picture quality.

Objectives: To explore the efficiency of using lower tube voltage and a lower contrast medium dose for conducting computed tomography for pulmonary angiography (CTPA) aiming to increase its accuracy in detecting pulmonary thromboembolism (PTE).

Subjects and Methods:100 patients scheduled for CTPA with a preoperative diagnosis of PTE were grouped into two: group A, (50 patients) got 1 mL/kg at 120 kV and group B, (50 patients) received 0.5 mL/kg at 80 kV.The tec

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sun Jun 30 2013
Journal Name
Al-khwarizmi Engineering Journal
Estimated Outlet Temperatures in Shell-and-Tube Heat Exchanger Using Artificial Neural Network Approach Based on Practical Data
...Show More Authors

The objective of this study is to apply Artificial Neural Network for heat transfer analysis of shell-and-tube heat exchangers widely used in power plants and refineries. Practical data was obtained by using industrial heat exchanger operating in power generation department of Dura refinery. The commonly used Back Propagation (BP) algorithm was used to train and test networks by divided the data to three samples (training, validation and testing data) to give more approach data with actual case. Inputs of the neural network include inlet water temperature, inlet air temperature and mass flow rate of air. Two outputs (exit water temperature to cooling tower and exit air temperature to second stage of air compressor) were taken in ANN.

... Show More
View Publication Preview PDF
Publication Date
Wed Jul 01 2020
Journal Name
Indian Journal Of Forensic Medicine And Toxicology,
Effects of alcoholic extracts of cinnamomum zeylanicum and origanum majorana on expression of hly gene in escherichia coli
...Show More Authors

Scopus (3)
Scopus