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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
Mon Feb 04 2019
Journal Name
Journal Of The College Of Education For Women
Spatial Variation of Respiratory Diseases in Najaf Governorate in 2016
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The relationship between respiratory diseases and natural geographical variables relative to temperature, relative humidity, wind and solar radiation is a strong one.
The environmental factors have impact on increasing the proportion of people with respiratory diseases in the province of Najaf, especially industrial pollution and working conditions as well as the economic level.
Ah-Mishkhab was in the first rank in terms of the number of people infected with respiratory diseases reached 135177 and 41%, followed by Najaf governorate which reached its numbers to 77801 and 23%. The district of Kufa ranked third with 42051 and 13%, and the other administrative units at fourth and fifth rank respectively.
When comparing diseases and

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Publication Date
Mon Aug 25 2014
Journal Name
Biology
Vesicular Trafficking Defects, Developmental Abnormalities, and Alterations in the Cellular Death Process Occur in Cell Lines that Over-Express Dictyostelium GTPase, Rab2, and Rab2 Mutants
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Publication Date
Sun Jun 01 2014
Journal Name
Baghdad Science Journal
The effect of Nitrofurantoin on liver on Albino mice
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the current study Included, evaluation the impact of Nitrofurantoin drug on liver in albino mice, 128 male albino mice have been used . Animals treared with (150,200 Mg/Kg) for 8 weeks . NFI caused histological changes in liver represented by , swelling of hepatocytes, disappearance of radial arrangement , vaculation of liver cells , increasing of kupffer cells and appearance of giant cells. NFT caused Congestion of blood vessels and infiltration of inflammatory cells in liver in all used concentrations.

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Publication Date
Thu Dec 13 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Impact of Using Social Media upon the Mental Health of Adolescent Students of preparatory Schools in Al-Diwanyah City
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Objective: To know the impact of social networks on the mental health of adolescents in the city of Diwaniyah.
Methodology: A descriptive cross-sectional study was conducted on adolescents in preparatory schools in ALDiwaniyah
City Center, for the period from Jun 26, 2015 through to October 20, 2015. The schools were
selected from using Probability sampling (240 random samples) six schools were selected from 32 schools (20 %
from total number) the schools were chosen by writing the names of all schools on a pieces of paper and put in
bags. Then, selected six schools random, three boys schools (2 preparatory and 1 secondary) three girls schools
(2 preparatory and 1 secondary), then I chose the sample the students in grad

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Publication Date
Sat May 01 2021
Journal Name
Key Engineering Materials
Synthesis and Characterization of the Thin Films NiSe2/Si Heterojunction for Solar Cells
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Thin film solar cells are preferable to the researchers and in applications due to the minimum material usage and to the rising of their efficiencies. In particular, thin film solar cells, which are designed based one transition metal chalcogenide materials, paly an essential role in solar energy conversion market. In this paper, transition metals with chalcogenide Nickel selenide termed as (NiSe2/Si) are synthesized. To this end, polycrystalline NiSe2 thin films are deposited through the use of vacuum evaporation technique under vacuum of 2.1x10-5 mbar, which are supplied to different annealing temperatures. The results show that under an annealed temperature of 525 K,

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Publication Date
Wed Dec 22 2021
Journal Name
Mathematical Modelling Of Engineering Problems
Forward Kinematic and Jacobian Matrix for the Prosthetic Human Finger Actuated by Links
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The most important function of a prosthetic hand is their ability to perform tasks in a manner similar to a natural hand, so it is necessary to perform kinematic analysis to determine the performance and the ability of the prosthetic human finger design to work normally and smoothly when it's drive by two sets of links that embedded in its structure and pulled by a servomotor, so the Denvit-Hartenberg method was used to analyse the forward kinematics for the prosthetic finger joints to deduction the trajectory of the fingertip and the velocity of the joints was computed by using the Jacobian matrix. The prosthetic finger was modelled by the Solidwork - 2018 program and the results of kinematics were verified using MATLAB. The analys

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Publication Date
Mon May 01 2023
Journal Name
Journal Of Engineering
Design Comparison between the Gravity and Pressure Sand Filters for Water Treatment, Review
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Hygienic engineering has dedicated a lot of time and energy to studying water filtration because of how important it is to human health. Thorough familiarity with the filtration process is essential for the design engineer to keep up with and profit from advances in filtering technology and equipment as the properties of raw water continue to change. Because it removes sediment, chemicals, odors, and microbes, filtration is an integral part of the water purification process. The most popular technique for treating surface water for municipal water supply is considered fast sand filtration, which can be achieved using either gravity or pressure sand filters. Predicting the performance of units in water treatment plants is a basic pri

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Publication Date
Sun Jun 12 2011
Journal Name
Baghdad Science Journal
Calculating the density of electronic charge for hydrogen atom and ions like atom
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The radial wave function R(r) and the radial distribution function P(r) as a function of (r), for the Hydrogen atom was calculated for several atomic state (1s,2s,2p,3s,3p,3d) The results were compared with Hydrogen like atom(He+,Li+2,Be+3).

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Publication Date
Tue Jan 01 2019
Journal Name
Aip Conference Proceedings
Fabricating and study effect of the concentrations electrolyte for an alkaline electrolysis cell
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Publication Date
Wed Feb 01 2017
Journal Name
Journal Of Economics And Administrative Sciences
Trade relations between Iraq and selected Arab countries for the period 2003 -2013
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Ping message focused on highlighting the fact commodity trading in Iraq, and increased exposure to world merchandise trade imbalance, which dominate Iraq's foreign trade major commodity is oil, and therefore the inability of Iraq to control financial revenue as a result of the fluctuations in the international market, the shortage of commodity products will lead inevitably to the weakness in the ability of the local market to meet the internal demand and due to the lack of flexible production machine For agricultural, industrial and economic sectors are responding to changes in the domestic or external demand which will open the door to merchandise imports to invade these markets, since the adoption of the Iraq oil exports,

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