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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 Jan 01 2021
Journal Name
Materials Today: Proceedings
Evaluation of mechanical properties and cytotoxicity of maxillofacial silicone material after incorporation of zirconia nanopowder
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Resilient polymeric materials such as silicone elastomers are currently used for maxillofacial prostheses construction but the strength of these materials and their clinical performance need to be optimized with the addition of reinforcing fillers. This study investigates the effect of zirconia nanopowder addition on tear strength, tensile strength, elongation at break, Shore A hardness, surface roughness and cytotoxicity of VST-50 maxillofacial silicone. Silicone base was mixed with different amounts (1%, 2% and 3%) of zirconia nanopowder using a vacuum mixer. Silicone without filler was used as control for comparison. Scanning Electron Microscopy and Atomic Force Microscopy were utilized to assess the efficiency of high-shear vacuum mixin

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Publication Date
Tue Jun 01 2021
Journal Name
Iraqi Journal Of Physics
Structural and optical properties of TiO2:NiO nanoparticles thin films prepare by chemical spray pyrolysis
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The properties of structural and optical of pure and doped nano titanium dioxide (TiO2) films, prepared using chemical spray pyrolysis (CPS) technique, with different nanosize nickel oxide (NiO) concentrations in the range (3-9)wt% have been studied. X-Ray diffraction (XRD) technique where using to analysis the structure properties of the prepared thin films. The results revealed that the structure properties of TiO2 have polycrystalline structure with anatase phase. The parameters, energy gap, extinction coefficient, refractive index, real and imaginary parts were studied using absorbance and transmittance measurements from a computerized ultraviolet visible spectrophotometer (Shimadzu UV-1601 PC) in the wavelength

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Publication Date
Fri Jan 01 2021
Journal Name
Aip Conference Proceedings
Study of rheological and mechanical properties of bitumen blended with two alpha phases of polyamide
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The effect of D phase polyamide (PA6)on the rheological properties, Young Modulus and the thermal expansion coefficient of two blends groups (bitumen-polyamide) were tested. The first group was for bitumen-PA6 blends and the second group for bitumen blended with polymer resulted from the crystallization of PA6-formic acid solution in water(PAFW).The obtained results proved that adding both types of polyamide has led to a rise in toughness and softening point temperature while the penetration Index approached -3 after adding the polyamide. So, all these changes make bitumen-polyamide blends more suitable for use in hot climate regions. The blends properties were explained according to the reaction that takes place between the polyamide and

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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
Mon Mar 13 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Anti-oxidant Activity of Methanol Extracts of Arum maculatum L. and Physalis peruviana L. Plants
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       Total flavonoid contents, reductive ability and radical scavenging activity were studied in the methanol extracts of Arum maculatum L. and Physalis peruviana L. The results revealed that A. maculatum extract had total flavonoids of 535.3±109.9 µg/ml, which was significantly higher than the recorded flavonoids in P. peruviana extract (352.0±12.7 µg/ml). Assessment of reductive ability revealed that both extract were effective in such activity and concentration-dependent. The highest absorbance was found at the concentration 0.64 mg/ml of A. maculatum methanol extract (0.929±0.006), which was significantly higher (P ≤ 0.05) than the corresponding concentration of P. peruviana extract (0.850

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Publication Date
Tue Mar 30 2021
Journal Name
College Of Islamic Sciences
Abu Izac Al-Zauali (d.616 A.H) His life and what Existed of his poetry
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   The aim of this research is to identify the Andalusia  poet  Abu Izac Al-Zauali , whose  most of his poetry and biography had been lost, as well as many Andalusia  poets. So this research is hoped to be the first step to shed the light on the poet’s life and poetry  and to document his poetry as other  writers do. It is also hoped that this research would pave the way , God willing , to the steps of finding more references about this poet .

Key Words: (Al-Zauali, Cordoba, Al-Ruaini choices, Andalusia Poetry , Almuahdi Era).

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Publication Date
Wed Jul 26 2017
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Formulation and Evaluation of Fast Dissolving Tablets of Taste-Masked Ondansetron Hydrochloride by Solid Dispersion
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Ondansetron hydrochloride (ONH) is a very bitter, potent antiemetic drug used for the treatment and/or prophylaxis of chemotherapy or radiotherapy or postoperative induced emesis. The objective of this study is to formulate and evaluate of taste masked fast dissolving tablet (FDTs) of ONH to increase patient compliance.

 ONH taste masked granules were prepared by solid dispersion technique using Eudragit E100 polymer as an inert carrier. Solvent evaporation and fusion melting methods were used for such preparation.

Completely taste masking with zero release of drug in phosphate buffer pH 6.8was obtained from granules prepared by solvent evaporation method using drug: polymer ratio of 1:2, from which four formulas pas

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Publication Date
Mon Aug 01 2016
Journal Name
Journal Of Engineering
Modeling and Simulation of Thermal Performance of Solar-Assisted Air Conditioning System under Iraq Climate
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In Iraq most of the small buildings deployed a conventional air conditioning technology which typically uses electrically driven compressor systems which exhibits several clear disadvantages such as high energy consumption, high electricity at peak loads. In this work a thermal performance of air conditioning system combined with a solar collector is investigated theoretically. The hybrid air conditioner consists of a semi hermetic compressor, water cooled shell and tube condenser, thermal expansion valve and coil with tank evaporator. The theoretical analysis included a simulation for the solar assisted air-conditioning system using EES software to analyze the effect of different parameters on the power consumption of c

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Publication Date
Wed Aug 30 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Relationship between Alpha-toxin production and biofiJm for1nation by Staphylococcus aureus isolated from Eye's infections
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Staphylococcus aureus is a common pathogen associated  with eye·s

infections.  S. aureus is capable of biofilm fonnation, which increases its persistence and boots its levels of antimicrobial resistance . A total of 50

  1. aureus isolated from eyes <>f patientwith eye's infection : 41( 82%)

isolates  were positive - alpha tox in production and 37 (74 %)  isolates were  posilive  - biofilm formation .Where as  32 (64%)    isolates were positive - alpha toxin production .and biotilm formation, 11 (22%) Lsolatcs were negative- alpha toxin production and biofilm formation and 7(14%) isolates  were showed &nbs

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Publication Date
Sun Jan 13 2019
Journal Name
Iraqi Journal Of Physics
Mechanical and physical properties of carbon nano tubes with kevlar fiber reinforced with polyester resin
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In this research study Hardness (shore D), Water absorption,
Flexural, Impact Test, and Fracture Toughness of polymer nano
composites. The polymer nano composites based on unsaturated
polyester resin reinforced with Kevlar fibers (K.F). The samples are
attended by hand lay – up method according to (Rule mixture) for
various volume fractions of unsaturated polyester resin, fiber and
carbon nanotube. The polyester resin was matrix strengthened with
3% volume fraction from Kevlar fiber and (0.5%, 1%, 1.5%, 2%)
volume fractions of carbon nanotube. The water absorption, hardness
(shore D), flexural test, impact test and toughness fracture properties
were studied. Results showed that the water absorption increas

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