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
Sat Sep 30 2023
Journal Name
Iraqi Journal Of Science
A New Efficient Hybrid Approach for Machine Learning-Based Firefly Optimization
...Show More Authors

     Optimization is the task of minimizing or maximizing an objective function f(x) parameterized by x. A series of effective numerical optimization methods have become popular for improving the performance and efficiency of other methods characterized by high-quality solutions and high convergence speed. In recent years, there are a lot of interest in hybrid metaheuristics, where more than one method is ideally combined into one new method that has the ability to solve many problems rapidly and efficiently. The basic concept of the proposed method is based on the addition of the acceleration part of the Gravity Search Algorithm (GSA) model in the Firefly Algorithm (FA) model and creating new individuals. Some stan

... Show More
View Publication Preview PDF
Scopus (2)
Crossref (1)
Scopus Crossref
Publication Date
Tue Dec 05 2023
Journal Name
Baghdad Science Journal
AlexNet-Based Feature Extraction for Cassava Classification: A Machine Learning Approach
...Show More Authors

Cassava, a significant crop in Africa, Asia, and South America, is a staple food for millions. However, classifying cassava species using conventional color, texture, and shape features is inefficient, as cassava leaves exhibit similarities across different types, including toxic and non-toxic varieties. This research aims to overcome the limitations of traditional classification methods by employing deep learning techniques with pre-trained AlexNet as the feature extractor to accurately classify four types of cassava: Gajah, Manggu, Kapok, and Beracun. The dataset was collected from local farms in Lamongan Indonesia. To collect images with agricultural research experts, the dataset consists of 1,400 images, and each type of cassava has

... Show More
View Publication Preview PDF
Scopus (1)
Crossref (1)
Scopus Crossref
Publication Date
Mon Jun 01 2020
Journal Name
Journal Of Engineering
GIS as A Tool for Expansive Soil Detection at Sulaymaniyah City
...Show More Authors

Geotechnical engineering like any other engineering field has to develop and cope with new technologies. This article intends to investigate the spatial relationships between soil’s liquid limit (LL), plasticity index (PI) and Liquidity index (LI) for particular zones of Sulaymaniyah City. The main objective is to study the ability to produce digital soil maps for the study area and determine regions of high expansive soil. Inverse Distance Weighting (IDW) interpolation tool within the GIS (Geographic Information System) program was used to produce the maps. Data from 592 boreholes for LL and PI and 245 boreholes for LI were used for this study. Layers were allocated into three depth ranges (1 to 2, 2 to 4 and 4 to 6)

... Show More
View Publication Preview PDF
Crossref (6)
Crossref
Publication Date
Sun Jul 30 2023
Journal Name
Iraqi Journal Of Science
Paradigm Shift Towards Federated Learning for COVID-19 Detection: A Survey
...Show More Authors

     The novel coronavirus 2019 (COVID-19) is a respiratory syndrome with similar traits to common pneumonia. This major pandemic has affected nations both socially and economically, disturbing everyday life and urging the scientific community to develop solutions for the diagnosis and prevention of COVID-19. Reverse transcriptase-polymerase chain reaction (RT–PCR) is the conventional approach used for detecting COVID-19. Nevertheless, the initial stage of the infection is less predictable in PCR tests, making early prediction challenging. A robust and alternative diagnostic method based on digital computerised technologies to support conventional methods would greatly help society. Therefore, this paper reviews recent research bas

... Show More
View Publication Preview PDF
Scopus (2)
Scopus Crossref
Publication Date
Tue Sep 08 2020
Journal Name
Baghdad Science Journal
A Comparison Between Two Shape Parameters Estimators for (Burr-XII) Distribution
...Show More Authors

This paper deals with defining Burr-XII, and how to obtain its p.d.f., and CDF, since this distribution is one of failure distribution which is compound distribution from two failure models which are Gamma model and weibull model. Some equipment may have many important parts and the probability distributions representing which may be of different types, so found that Burr by its different compound formulas is the best model to be studied, and estimated its parameter to compute the mean time to failure rate. Here Burr-XII rather than other models is consider  because it is used to model a wide variety of phenomena including crop prices, household income, option market price distributions, risk and travel time. It has two shape-parame

... Show More
View Publication Preview PDF
Scopus (1)
Scopus Clarivate Crossref
Publication Date
Fri May 01 2020
Journal Name
Iop Conference Series: Materials Science And Engineering
A review of ultra-high temperature materials for thermal protection system
...Show More Authors
Abstract<p>Ultra-High Temperature Materials (UHTMs) are at the base of entire aerospace industry; these high stable materials at temperatures exceeding 1600 °C are used to manage the heat shielding to protect vehicles and probes during the hypersonic flight through reentry trajectory against aerodynamic heating and reducing plasma surface interaction. Those materials are also recognized as Thermal Protection System Materials (TPSMs). The structural materials used during the high-temperature oxidizing environment are mainly limited to SiC, oxide ceramics, and composites. In addition to that, silicon-based ceramic has a maximum-use at 1700 °C approximately; as it is an active oxidation process o</p> ... Show More
View Publication
Scopus (41)
Crossref (30)
Scopus Clarivate Crossref
Publication Date
Thu Dec 16 2021
Journal Name
Translational Vision Science &amp; Technology
A Hybrid Deep Learning Construct for Detecting Keratoconus From Corneal Maps
...Show More Authors

View Publication
Scopus (25)
Crossref (24)
Scopus Clarivate Crossref
Publication Date
Tue Oct 16 2018
Journal Name
Springer Science And Business Media Llc
MOGSABAT: a metaheuristic hybrid algorithm for solving multi-objective optimisation problems
...Show More Authors

Scopus (60)
Crossref (41)
Scopus Clarivate Crossref
Publication Date
Thu Nov 30 2023
Journal Name
Iraqi Journal Of Science
Effect of Genetic Algorithm as a Feature Selection for Image Classification
...Show More Authors

     Analysis of image content is important in the classification of images, identification, retrieval, and recognition processes. The medical image datasets for content-based medical image retrieval (  are large datasets that are limited by high computational costs and poor performance. The aim of the proposed method is to enhance this image retrieval and classification by using a genetic algorithm (GA) to choose the reduced features and dimensionality. This process was created in three stages. In the first stage, two algorithms are applied to extract the important features; the first algorithm is the Contrast Enhancement method and the second is a Discrete Cosine Transform algorithm. In the next stage, we used datasets of the medi

... Show More
View Publication Preview PDF
Scopus (3)
Crossref (1)
Scopus Crossref
Publication Date
Sun Dec 01 2019
Journal Name
Applied Soft Computing
A new evolutionary multi-objective community mining algorithm for signed networks
...Show More Authors

View Publication
Scopus (7)
Crossref (5)
Scopus Clarivate Crossref