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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
Fri Mar 01 2019
Journal Name
Al-khwarizmi Engineering Journal
Peak to Average Power Ratio Reduction of OFDM Signals Using Clipping and Iterative Processing Methods
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One of the serious problems in any wireless communication system using multi carrier modulation technique like Orthogonal Frequency Division Multiplexing (OFDM) is its Peak to Average Power Ratio (PAPR).It limits the transmission power due to the limitation of dynamic range of Analog to Digital Converter and Digital to Analog Converter (ADC/DAC) and power amplifiers at the transmitter, which in turn sets the limit over maximum achievable rate.

        This issue is especially important for mobile terminals to sustain longer battery life time. Therefore reducing PAPR can be regarded as an important issue to realize efficient and affordable mobile communication services.

   

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Publication Date
Tue Jan 01 2019
Journal Name
Proceedings Of The 5th International Conference On Information Systems Security And Privacy
Identification and Extraction of Digital Forensic Evidence from Multimedia Data Sources using Multi-algorithmic Fusion
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Publication Date
Thu Sep 01 2022
Journal Name
Iraqi Journal Of Physics
Development and Assessment of Feed Forward Back Propagation Neural Network Models to Predict Sunshine Duration
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         The duration of sunshine is one of the important indicators and one of the variables for measuring the amount of solar radiation collected in a particular area. Duration of solar brightness has been used to study atmospheric energy balance, sustainable development, ecosystem evolution and climate change. Predicting the average values of sunshine duration (SD) for Duhok city, Iraq on a daily basis using the approach of artificial neural network (ANN) is the focus of this paper. Many different ANN models with different input variables were used in the prediction processes. The daily average of the month, average temperature, maximum temperature, minimum temperature, relative humidity, wind direction, cloud level and atmosp

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Publication Date
Fri Jan 01 2021
Journal Name
Materials Today: Proceedings
Synthesis of gamma biguanides butyric acid analogues as HDAC inhibitors and studying their cytotoxic activity
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Publication Date
Sat Apr 04 2015
Journal Name
International Journal Of Advanced Technology In Engineering And Science
SYNTHESIS OF ZNO QUANTUM DOT BY SELF ASSEMBLY METHOD AND ZNO NANOROD BY HYDROTHERMAL METHOD
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In this work, ZnO quantum dots (Q.dots) and nanorods were prepared. ZnO quantum dots were prepared by self-assembly method of zinc acetate solution with KOH solution, while ZnO nanorods were prepared by hydrothermal method of zinc nitrate hexahydrate Zn (NO3)2.6H2O with hexamethy lenetetramin (HMT) C6H12N4. The optical , structural and spectroscopic properties of the product quantum dot were studied. The results show the dependence of the optical properties on the crystal dimension and the formation of the trap states in the energy band gap. The deep levels emission was studied for n-ZnO and p-ZnO. The preparation ZnO nanorods show semiconductor behavior of p-type, which is a difficult process by doping because native defects.

Publication Date
Mon Feb 20 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Formation of New Macrocyclic Complexes with Bis (Dithiocarbamate) Ligand;Preparation, Structural Characterisation and Bacterial Activity
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The synthesis and characterisation of new macrocyclic binuclear metal(II) complexes derived from dithiocarbamate (DTC) ligand are reported. The reaction of a bis-secondary amine, CS2 and KOH resulted in the formation of the free ligand. Two approaches were implemented to synthesis the macrocyclic bis(dithiocarbamate) complexes; (i) from the reaction of the free ligand with a metal ion, and (ii) via a one-pot reaction. In the free ligand approach, complexes were obtained by the reaction of dithiocarbamate salt with the metal ions; CoII, ZnII and CdII. However, the one-pot reaction is based on the mixing of the bissecondary amine, CS2, KOH and metal(II) chloride. Physico-chemical analyses were implemented to characterise the ligand and its

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Publication Date
Mon May 15 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Formation of Binuclear Metal Complexes with Multidentate Schiff-base Oxime Ligand: Synthesis and Spectral Investigation
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The new polydentate Schiff-base oxime  (1E,1`E)-2hydroxy-3-((E)-(2-((E)-2hydrxy3-((E)-(hydroxyimino)methyl)-5-methylbenzyldeneamino)ethylimino)methyl)-5methylbenzaldehyde oxime H4L and its binuclear metal complexes with Mn(II), Fe(II), Co(II) and Cu(II) are reported. The reaction of 2,6 diformyl–4–methyl phenol with hydroxyl amine hydrochloride in mole ratios of 1:1 gave the precursor (E)-2-hydroxy-3((hydroxyimino)methyl)-5-methylbenzaldehyde. Condensation reaction of precursor with ethylenediamine in mole ratios of 2:1 gave the new N4O2 Schiff-base oxime ligand H4L. Upon complex formation, the ligand behaves as a tribasic hexadantate species.  The mode of bonding and overall geometry of the complexes were determi

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Publication Date
Tue Apr 24 2018
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Synthesis, Characterization and Thermal Study of Some Transition Metal Complexes Derived from Quinoxaline-2,3-Dione
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   The present paper describes the synthesis and structural studies of new transition metal complexes of cobalt(II), nickel(II), copper(II) and cadmium(II) with two bi dentate ligands derived from quinoxaline-2,3-dione. The two ligands were fully identified by elemental analyses, FT-IR, NMR and UV-Visible spectra. The metal complexes of  Co(II), Ni(II), Cu(II) and Cd(II) were isolated in the solid state after reactions of their metal chlorides with the ligands in 2:1 mole ratio. The isolated solid metal complexes were characterized with the help of elemental analyses, NMR, FT-IR and UV-Visible spectra. As well as the thermal stability of the coordinated quinoxaline polymers were tested by TG-DSC analysis and it is found th

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Publication Date
Tue Jul 01 2025
Journal Name
Journal Of Baghdad College Of Dentistry
Evaluation of shear bond strength between thermosens as relining material and different denture base materials
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Background: Denture relining is the process of resurfacing of the tissue side of the ill fitting denture, the bond strength at the relining-denture base interface is most important for denture durability.The aim of present study was to evaluate the shear bond strength between the thermosens as relining material and different denture base materials that bonded by thermo fusing liquid. As this corrective procedureis the common chair side procedure in the dental clinic. Material and method: Sixty samples were prepared and divided into three main groups according to the type of denture base materials.Group (A) referred to the heat cure acrylic samples which consisted of 20 samples. Group (B) referred to the high impact acrylic samples which con

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Publication Date
Sun Jun 01 2025
Journal Name
Cleaner Waste Systems
Performance enhancement of natural asphalt using waste-derived modifiers: Sugarcane molasses and waste engine oil
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The growing demand for sustainable and high-performance asphalt binders has prompted the exploration of waste-derived modifiers. This study investigates the performance enhancement of Natural Asphalt (NA) using Sugarcane Molasses (SM) and Waste Engine Oil (WEO). The modified blends were prepared by partially replacing 50 % NA with varying proportions of SM and WEO ranging from 10 % to 40 % of the total weight of NA. Comprehensive testing was conducted, including penetration, softening point, ductility, viscosity, Bending Beam Rheometer (BBR), Multiple Stress Creep Recovery (MSCR), Energy Dispersive X-ray Spectroscopy (EDX), Fourier Transform Infrared (FTIR) spectroscopy, and Scanning Electron Microscopy (SEM). The results demonstrated that

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