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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 Jan 07 2019
Journal Name
Journal Of Pharmaceutical Sciences And Research
Synthesis, Spectral Studies and Microbial Evaluation of Azo Dye Ligand Complexes with Some Transition Metals
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1-(4-amino-3-(benzo[d]thiazol-2-yldiazenyl)phenyl)ethanone has been synthezied by reaction the diazonium salt of 2-aminobenzothiazole with 4-aminoacetophenone. Specroscopic studies ( FTIR,UV-Vis, 1H and 13CNMR) and microelemental analysis (C.H.N.S.O) are use to identified of the azo ligand. Metal chelates of some transition metals were performed as well depicted. Complexes were identified using atomic absorption of flame, elemental analysis, infrared and UV-Vis spectral process as well conductivity and magnetic quantifications. Nature of compounds produced have been studied followed the mole ratio and continuous contrast methods, Beer's law followed during a concentration scope (1×10-4 - 3×10-4 mol/L). height molar absorbtivity of compoun

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Publication Date
Thu Oct 01 2020
Journal Name
Journal Of Engineering Science And Technology
Water quality assessment and sodium adsorption ratio prediction of Tigris River using artificial neural network
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Publication Date
Sat Aug 23 2025
Journal Name
Iraqi Journal Of Applied Physics
Preparation and Characterization of Silicon Dioxide Nanostructures by DC Reactive Closed-Field Unbalanced Magnetron Sputtering
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Publication Date
Wed Aug 26 2020
Journal Name
Iraqi Journal Of Agricultural Sciences
ECO-FRIENLY SYNTHESIS OF GOLD NANOPARTICLES AND STUDY THEIR EFFECT WITH ANTIBIOTICS AGAINST ACINETOBACTER BAUMANNII
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This study was aimed to produce AuNPs biologically using Klebsiella pneumoniae and study their synergistic effect with some antibiotics.Technologies of nanoparticles are quick and are employed in many applications in biomedicine. The potential of metallic nanoparticle as an anti-microbial agent is greatly investigated which considered as an alternative method to reduce the challenges of multi-drug resistance microbes. The present study discusses the novel approach to synthesize nanoparticles involving eco-friendly synthesis of gold nanoparticles using Klebsiella pneumoniae and study their effect as antimicrobial spectrum .Also study synergism effect of gold nanoparticles with antibiotic against Acinetobacter baumannii. These approac

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Publication Date
Thu Sep 02 2021
Journal Name
Solid State Technology
Spectroscopic Investigation of Charge Transfer Complex And Adsorption of Nitrondye with Curcumin(1) Onmodified Attapulgiteclay
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A charge transfer complex formed by interaction between nitron as electron donor with curcumin(1 ) as electron acceptor in ethanol at the temperature of theroom to form a colored complex. The optimum conditions of complex formation were investigated by Univariate method. The linearity range of complex was (3.124– 53.11) μg.mL-1 at 442 nm with molar absorptivity (1858.33) L.mol-1.cm-1, Sandell's sensitivity (0.1681μg.cm-2), and with a correlation coefficient (0.9935). Both modified attapulgite and modified attapulgite – complex have been characterized by using , FTIR, SEM, AFM, and XRD. Theadsorption behaviourof complex onto the modified attapulgite has been researchedthrough the variation of the parameters like the adsorbent weight, p

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Publication Date
Sun Jun 16 2013
Journal Name
International Journal For Sciences And Technology
Synthesis and Characterization of Some New Thiazine-4-Ones Containing 1, 3, 4-Thiadiazole Moiety
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Small ring heterocycles containing nitrogen and sulfur have been under investigation for a long time because of their important medicinal properties. Among the wide range of heterocycles explored to develop pharmaceutically important molecules, thiadiazoles had played an important role in medicinal chemistry. A survey of literature had shown that compounds having thiadiazole nucleus possess a broad range of biological activities such as anti-inflammatory (1), antibacterial (2), and antifungal activities (3). Thiazine-4-one and their derivatives are import classes of compounds in organic and medicinal chemistry. The thiazine-4-one ring system is a core structure in various synthetic pharmaceutical agents, displaying a broad spectrum of biolo

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Publication Date
Fri Jan 01 2016
Journal Name
Al-mustansiriyah Journal Of Science
Synthesis and Characterization of Some New Metal Complexes of Ligand [N-(3-acetylphenylcarbamothioyl)-4-chlorobenzamide]
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A new ligand [N-(3-acetylphenylcarbamothioyl)-4-chlorobenzamide] (CAD) was synthesized by reaction of 4-Chlorobenzoyl isothiocyanate with 3-amino acetophenone, The ligand was characterized by elemental micro analysis C.H.N. S., FT-IR, UV-Vis and 1H,13C- NMR spectra, some transition metals complexes of this ligand were prepared and characterized by FT-IR, UV-Vis spectra, conductivity measurements, magnetic susceptibility and atomic absorption, From obtained results the molecular formula of all prepared complexes were [M(CAD)2(H2O)2]Cl2 (M+2 =Mn, Co, Ni, Cu, Zn, Cd and Hg),the proposed geometrical structure for all complexes were octahedral.

Publication Date
Thu Nov 22 2018
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Synthesis and Thermal Electo Conductivity of Some New Triazole Derivatives Bearing Azo or Azomethain Group
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Newly acid hydrazide was synthesized from ethyl 2-(2,3-dimethoxyphenoxy) acetate (2), which is cyclized to the corresponding  4-amino-1,2,4-triazole (3). Five newly azo derivatives (4a-e) were synthesized from this 1,2,4-triazole by converting the amine group to diazonium salt then reacted with various substituent phenol,as well three newly imine derivatives (5a-c) were synthesized from reacting the amine group of compound (3) with three aryl aldehyde. The thermal electro conductivity of these compounds was tested at 30, 50, 75 and 100 áµ’C. compound 4a showed interesting electro conductivity at 75áµ’C as well 5a at 75áµ’C while 5b showed significant conductivity at 100 áµ’C

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Publication Date
Sun Sep 04 2016
Journal Name
Baghdad Science Journal
Synthesis of Some New Nucleoside Analogues Containing Seven Membered Ring and Studying Their Biological Activity
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In this work, a series of new Nucleoside analogues (D-galactopyranose linked to oxepanebenzimidazole moiety) was synthesized via multisteps synthesis. The first step involved preparation of two benzimidazoles 2-styrylbenzimidazole and 2-(phenyl ethynyl) benzimidazole via reaction of phenylenediamine with cinnamic acid or ?-phenyl propiolic acid. Electrophilic addition of the prepared benzimidazoles by three anhydrides in the second step afforded (4-6) and (14-16) which in turn were treated with 1,2,3,4-di-O-isopropylidene galactopyranose in the third step to afford a series of the desirable protected nucleoside analogues (7-9) ,(17-19)which after hydrolysis in methanolic sodium methoxidein the fourth step afforded the free nucleoside analog

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Publication Date
Thu Jan 15 2015
Journal Name
Journal Of Education For Pure Science
Synthesis and Characterization of New Conjugated Systems Derived from Piperazine-2,5-dione with antimicrobial screening
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