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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
Sun Oct 01 2017
Journal Name
Ieee Transactions On Neural Systems And Rehabilitation Engineering
A Framework of Temporal-Spatial Descriptors-Based Feature Extraction for Improved Myoelectric Pattern Recognition
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Publication Date
Mon Feb 01 2021
Journal Name
Iop Conference Series: Materials Science And Engineering
Azo Coupling Reaction for indirect Spectrophotometric Determination of Furosemide using Resorcinol as a Reagent
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Abstract<p>A simple and accurate method to determinate furosemide (FUR) based on converting the secondary amine to primary amine with acidic hydrolysis then azotization by nitrous acid and coupled with resorcinol as a coupling agent in aqueous medium at pH 13. The optical characteristic like beers law limit found to be (0.25-2.5) μg.ml<sup>−1</sup>, detection and quantification limits (0.0196) (0.0654) μg.ml<sup>−1</sup>respectivly and Sandel sensitivity was 0.006738 μg.cm<sup>−2</sup>. The least-square method was used to evaluate the regression equation and the correlation coefficient. The resulted azo dye has a maximum absorbance at 430 nm with light oran</p> ... Show More
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Publication Date
Sun Mar 15 2020
Journal Name
Journal Of The College Of Education For Women
Evaluation of Holy Quran & Islamic Education Curriculum of Second Intermediate Stage from Perspectives of Teachers & Supervisors of the Material:A Field Study conducted in the Directorates-General of Education in Baghdad Governorate: أشواق عبـد الحـسن عبـد
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Evaluation of “Holy Quran & Islamic Education” Curriculum for Second Intermediate Stage from Perspectives of Teachers & Supervisors of material A Field Study conducted in the Directorates-General of Education in Baghdad Governorate. It goes without saying that educational curricula for students of all stages of schooling are in bad need of reviewing, evaluation and revision. The Islamic education curriculum is no exception, since it is a basic subject that plays a role in developing the individual’s moral and conscientious aspects, promotes his/her inner discipline and helps establish coherence with the values system of the community to which he/she belongs.

Based on the foregoing, the evaluation process of

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Publication Date
Sat Mar 05 2016
Journal Name
International Journal Of Science And Research (ijsr)
Molecular Docking Studies of Human Ubiquitin Conjugating Enzyme RAD6: A Systematic in Silico Approach
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This study confirms the ubiquitin conjugating enzyme 2B (Rad6) plays a significant role in the DNA repair pathway also because the ubiquitin-conjugating pathway. The DNA repair pathway could be a variety of bypass repair mechanism where the broken base pair is bypassed by permitting the replication fork to labor under the site of injury. This is often done by a shift mechanism wherever deoxyribonucleic acid enzyme - δ is switched with DNA enzyme - η (DNAP - η). Site of DNAP - η is massive enough to permit the broken ester to labor under, and so bypass the broken nucleotide. However, this is often potential solely through the involvement of Proliferating cell nuclear antigen (PCNA) that could be a processivity issue and it acts as a plat

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Publication Date
Sun Dec 15 2019
Journal Name
Journal Of Baghdad College Of Dentistry
Oxidative status among a group of pregnant women in relation to gingival health condition
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Background: pregnancy as a systemic condition causes changes in the functioning of human body as a whole and specifically in the oral cavity and it also is considered as a stressful condition. These changes may favor the increase of oxidative stress. Aim: The aim of this study was to estimate the level of marker of oxidative stress (malondialdehyde) and antioxidant (uric acid) in saliva of pregnant compared to non-pregnant women and to assess the gingival health condition in both groups. Additionally, unstimulated salivary flow rate was determined in both groups. Subjects, materials and methods: The study group consisted of sixty pregnant women, they were divided into three equal groups according to trimester (20 pregnant women for each

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Publication Date
Tue Mar 09 2021
Journal Name
Romanian Neurosurgery
Primary multiple cerebral hydatid disease in a young patient with surgically-treated intracerebral haemorrhage
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Introduction:  Cerebral hydatid disease (CHD) is rare and the multiple-cystic variety is even rarer. In this paper, we report a case of multiple CHD and explore a possible link with a preceding spontaneous intracerebral haemorrhage (ICH).   Case presentation: A 27-year old gentleman with a history of surgically-evacuated, spontaneous ICH presented with severe headache, left-sided weakness - Medical Research Council (MRC) grade II - and recurrent tonic-clonic seizures, while on a full dose of anti-epileptic medication. Brain magnetic resonance imaging (MRI) scans showed multiple intra-axial cystic lesions in the right hemisphere. The cysts were removed intact using Dowling’s technique through a large temporoparietal crani

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Publication Date
Sat Dec 31 2022
Journal Name
Theory And Practice In Language Studies
Prosodic Cues of Narrative Segmentation in Robert Frost’s ‘Mending Wall’: A Phono-Pragmatic Exploration
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There is much research on the syntax-semantics and the syntax-phonology interaction. However, the exact relation between prosodic patterns and informational structure (as part of pragmatics) is still to be investigated. In this empirical study, we challenge the view that prosody and pragmatics are two autonomous levels of grammar. This paper is an analysis of the narrative poem ‘Mending Wall’ recited by Robert Frost to explore the prosodic features and the associated pragmatic meanings. It is proposed that a set of intentionally manipulated suprasegmental features form a prosodic grammar that works in line with syntax and lexical choices to build the narrative discourse and achieve pragmatic meanings. The paper shows that the am

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Publication Date
Wed Feb 22 2023
Journal Name
Iraqi Journal Of Science
A Molecular Investigation of Phytoplasma (Candidatus Phytoplasma) Infecting Arabic Jasmine (Jasminum sambac) in Iraq
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This study was conducted to investigate phytoplasma causing a virescence disease on Arabic jasmine Jasminum sambac based on microscopy and molecular approaches. Samples were collected from symptomatic Arabic jasmine plants grown in nurseries in Baghdad-Iraq. Specimens from infected plants were prepared and Dienes stained for light microscopy examination. Phytoplasma were detected in infected plants by polymerase chain reaction (PCR) using P1/P7 and SecAfor1/SecArev3 Candidatus Phytoplasma specific primer sets. Light microscopy test showed symptomatic Arabic jasmine plants were phytoplasms infected when phloem tissues were stained with a dark blue color. PCR test confirmed the symptomatic plants were phytoplasms infected when SecAfor1/Sec

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Publication Date
Wed Jul 01 2020
Journal Name
Plant Archive
A comparative taxonomic study of seeds of some plants of rosaceae family in Iraq
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Publication Date
Fri Jan 29 2021
Journal Name
Research Journal Of Pharmacy And Technologythis Link Is Disabled.
Exploration of a new fluoride resistance gene (Fram gene) in oral streptococcus mutans maw
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