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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
Thu Apr 13 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
On S*g--Open Sets In Topological Spaces
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  In this paper, we introduce a new class of sets, namely , s*g--open sets and we show that the family of all s*g--open subsets of a topological space ) ,X(  from a topology on X which is finer than  . Also , we study the characterizations and basic properties of s*g-open sets and s*g--closed sets . Moreover, we use these sets to define and study a new class of functions, namely , s*g-  -continuous functions and s*g-  -irresolute functions in topological spaces . Some properties of these functions have been studied .

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Publication Date
Thu Feb 02 2012
Journal Name
Education College Journal/al-mustansiriyah University
On Significance Testimator in Pareto Distribution Via Shrinkage Technique
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In this paper, preliminary test Shrinkage estimator have been considered for estimating the shape parameter α of pareto distribution when the scale parameter equal to the smallest loss and when a prior estimate α0 of α is available as initial value from the past experiences or from quaintance cases. The proposed estimator is shown to have a smaller mean squared error in a region around α0 when comparison with usual and existing estimators.

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Publication Date
Wed May 31 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Histological Study on Optic Tectum in Hemida ctylus Flaviviridis
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  A histological study was conducted to examine the structure of optic tectum in Hemidactylus flaviviridis. The results showed that the optic tectum consists of fourteen strata organized in three zones. The deep zone which extends from the first stratum (around optic ventricle) to the fifth stratum. The medium zone comprises the sixth & seventh strata, which represent the center of optic tectum. The superficial zone which extends from the eighth stratum to the fourteenth stratum and forms the retino recipient region.         The strata of deep zone are called the Stratum Griseum et Periventricular ( SGAP ) , the sixth stratum  is  called the Stratum Album Central ( SAC ) and&nbsp

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Publication Date
Thu Nov 30 2017
Journal Name
Iosr Journal Of Pharmacy And Biological Sciences (iosr-jpbs)
In-vitro effect of artemisinin on L. tropica promastigotes
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Leishmaniasis is a widespread parasitic disease caused by Leishmania parasite, this disease considers a major health problem among worldwide. Treatments available are expensive or with cytotoxic side effect. This study was aimed to investigate the effect of an herbal new compound, called artemisinin, derived from a Chinese plant called Artemisia annua. Various concentrations were studied in vitro against L. tropica amastigotes by chamber counting to investigate its effect on the proliferation of promastigotes. Three incubation periods were adopted (24, 48, 72) hours. The results showed a significant decrease in surviving promastigotes, in parallel with the normal parasite count of untreated promastigotes, along the periods studied. This stu

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Publication Date
Sun Sep 05 2010
Journal Name
Baghdad Science Journal
Effect of vibrio cholerae enterotoxin on phagocytosis in vitro
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Enterotoxin of Vibrio cholerae was extracted by cooling centrifuge at 6.000 rpm for 30 minntes. and filtrated by using milipore filter (0.22 ?m). The effect of crude enterotoxin on phagocytosis was studied by measuring the phagocytic index for 20 blood sample which were collected from healthy people and treated with enterotoxin in addition to control samples. From the results we found that phagocytic index of blood sample which were treated with enterotoxin was 42.9% while the phagocytic index of control blood samples was 64%. This means that there is a negative effect for the enterotoxin resulted from vibrio choleaa on the activity of phagocytic index.

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Publication Date
Sat Dec 01 2012
Journal Name
Bulletin Of The Iraq Natural History Museum (p-issn: 1017-8678 , E-issn: 2311-9799)
OCCURRENCE OF HEMIPTERAN SPECIES ON ALFALFA PLANT IN BAGHDAD
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Hemipteran species of alfalfa plant surveyed in Abu Ghraib, Baghdad during the months of April, May and October of 2010. The study was registered, eight species belonging to eight genera and six families. The results showed that Deracoris sp. Kirschbaum,1855 and Campylomma diversicornis Reuter, 1878 the most abundant species while Lygaeus pandurus Scop. and Pyrrhocorius apterus (Linnaeus 1758) were the lowest during the study period.

 

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Publication Date
Tue Feb 28 2023
Journal Name
Iraqi Journal Of Science
Data Hiding in 3D Model Based on Surface Properties
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    Data hiding strategies have recently gained popularity in different fields; Digital watermark technology was developed for hiding copyright information in the image visually or invisibly. Today, 3D model technology has the potential to alter the field because it allows for the production of sophisticated structures and forms that were previously impossible to achieve. In this paper, a new watermarking method for the 3D model is presented. The proposed method is based on the geometrical and topology properties of the 3D model surface to increase the security. The geometrical properties are based on computing the mean curvature for a surface and topology based on the number of edges around each vertex, the vertices

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Publication Date
Sun Jul 30 2023
Journal Name
Iraqi Journal Of Science
On Complete Intuitionistic Fuzzy Roh-Ideals in Roh-Algebras
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     In this paper, we shall investigate and study some kinds of ideals in an intuitionistic fuzzy setting, they are called complete intuitionistic fuzzy subalgebra, complete intuitionistic fuzzy ideal, and complete intuitionistic fuzzy ideal. In this study, we have also proposed some hypotheses to explain some of the relationships between these kinds of intuitionistic fuzzy ideals.

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Publication Date
Wed Jan 01 2020
Journal Name
Annals Of Tropical Medicine And Public Health
Effects of ZnO NPS on Streptococcus pyogenes in vivo
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In vivo study revealed that ZnO nanoparticles treatment of Streptococcus SPP contaminated injured skin showed good prognosis and good healing process include complete regeneration of the epithelial cells of the epidermis and increase of cellulartiy of the dermal content compared with untreated group. In conclusion, treatment of S. pyogenes infected skin with Zinc oxide nanoparticles concentration (2 mg/ml) limit the skin damage and localized the lesion to the incision site with good healing process

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Publication Date
Sun May 17 2020
Journal Name
Iraqi Journal Of Science
On Soft bc-Open Sets in Soft Topological Spaces
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In this paper, we offer and study a novel type generalized soft-open sets in topological spaces, named soft Æ„c-open sets. Relationships of this set with other types of generalized soft-open sets are discussed, definitions of soft Æ„ , soft bc- closure and soft bc- interior are introduced, and its properties are investigated. Also, we introduce and explore several characterizations and properties of this type of sets.

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