Preferred Language
Articles
/
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-
...Show More Authors

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

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Wed Sep 01 2021
Journal Name
Iraqi Journal Of Physics
Matter Density Distributions, Root-mean Square Radii and Elastic Electron Scattering Form Factors of Some Exotic Nuclei (17B, 11Li, 8He)
...Show More Authors

The two-neutron halo-nuclei (17B, 11Li, 8He) was investigated using a two-body nucleon density distribution (2BNDD) with two frequency shell model (TFSM). The structure of valence two-neutron of 17B  nucleus in a pure (1d5/2) state and in a pure (1p1/2) state for  11L and 8He nuclei. For our tested nucleus, an efficient (2BNDD's) operator for point nucleon system folded with two-body correlation operator's functions was used to investigate nuclear matter density distributions, root-mean square (rms) radii, and elastic electron scattering form factors. In the nucleon-nucleon forces the correlation took account of

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sun Mar 01 2026
Journal Name
Journal Of Molecular Structure
Synthesis, characterization, DFT calculations, molecular docking, ADMET analysis and biological activity of Schiff base metal complexes against colon cancer cells
...Show More Authors

Scopus (1)
Crossref (1)
Scopus Crossref
Publication Date
Mon Jul 01 2024
Journal Name
Journal Of Food Process Engineering
Artificial intelligence‐based modeling of novel non‐thermal milk pasteurization to achieve desirable color and predict quality parameters during storage
...Show More Authors
Abstract<sec><label></label><p>This study proposed using color components as artificial intelligence (AI) input to predict milk moisture and fat contents. In this sense, an adaptive neuro‐fuzzy inference system (ANFIS) was applied to milk processed by moderate electrical field‐based non‐thermal (NP) and conventional pasteurization (CP). The differences between predicted and experimental data were not significant (<italic>p</italic> > 0.05) for lightness (<italic>L</italic>*), redness‐greenness (<italic>a</italic>*), yellowness‐blueness (<italic>b</italic>*), total color differences (∆<italic>E</italic>), hue angle (<italic>h</italic></p></sec> ... Show More
View Publication
Scopus (6)
Crossref (5)
Scopus Clarivate Crossref
Publication Date
Fri Feb 01 2019
Journal Name
International Journal Of Biology, Pharmacy And Allied Sciences
PREVALENCE OF HEPATITIS B AND C VIRUS INFECTION AMONG PATIENTS WITH VON- WILL BRAND DISEASE AT MEDICAL CITY / BAGHDAD 2018
...Show More Authors

ABSTRACT Background: Viral hepatitis places a heavy burden on the health care. Large number of patient with bleeding disorders has chronic hepatitis C infection, while few are chronic carriers of hepatitis B virus. Aims of study: evaluate the prevalence of HBV, HCV infection among patient with Von Willebrand disease and to find factors that associated with the chance of getting the infection.

Publication Date
Fri Jan 01 2016
Journal Name
Journal Of The College Of Languages (jcl)
Investigating English Composition Writing Problems Encountered by Preparatory School Students and Finding Solutions to These Problems through Schema- Based Approach
...Show More Authors

Writing in English is one of the essential factors for successful                      EFL learning .Iraqi students at the preparatory schools encounter problems when using their background knowledge in handling subskills                                  of writing(Burhan,2013:164).Therefore, this study aims to investigate the 4thyear preparatory school students’ problems in English composition writing, and find solutions to these pro

... Show More
View Publication Preview PDF
Publication Date
Tue Sep 01 2015
Journal Name
Photomedicine And Laser Surgery
Evaluation of Temperature Elevation During Root Canal Treatment with Dual Wavelength Laser: 2780 nm Er,Cr:YSGG and 940 nm Diode
...Show More Authors

Scopus (36)
Scopus
Publication Date
Sun Mar 01 2026
Journal Name
Journal Of Molecular Structure
Synthesis, characterization, DFT calculations, molecular docking, ADMET analysis and biological activity of Schiff base metal complexes against colon cancer cells
...Show More Authors

View Publication
Scopus (1)
Crossref (1)
Scopus Crossref
Publication Date
Mon Jan 01 2024
Journal Name
Applied Thermal Engineering
Experimental evaluation of thermal efficiency, electrical efficiency, and power production of low-concentrating photovoltaic-thermal system with micro-jet channel
...Show More Authors

The efficient behavior of a low-concentrating photovoltaic-thermal system with a micro-jet channel (LCPV/T-JET) and booster mirror reflector is experimentally evaluated here. Micro-jets promote the thermal management of PV solar cells by implementing jet water as active cooling, which is still in the early stages of development. The booster mirror reflector concentrates solar irradiance into solar cells and improves the thermal, electrical, and combined efficiencies of the LCPV/T-JET system. The LCPV/T-JET system was tested under ambient weather conditions in the city of Bangi, Selangor, Malaysia, and all data was recorded between 10:00 a.m. and 4:00 p.m. Parametric studies were conducted to compare the performance of the LCPV/T-JET system

... Show More
View Publication
Scopus (26)
Crossref (25)
Scopus Clarivate Crossref
Publication Date
Tue Jul 01 2025
Journal Name
Applied Thermal Engineering
Efficient thermal management of PEM fuel cells using cascaded multi-layer phase change materials: Analysis of series and parallel configurations
...Show More Authors

Despite their potential as a sustainable energy technology, the operation of proton exchange membrane fuel cells (PEMFCs) in sub-freezing conditions remains a critical challenge due to the risk of ice formation and performance degradation. This study introduces a new passive thermal management technique using strategically arranged multi-layer phase change materials (PCMs) to address this challenge. A numerical model was developed to evaluate the thermal behavior across various PCM configurations, incorporating one, two, and three layers arranged both in parallel and series with distinct melting points ranging from 55 to 65 ◦C. The results show that multi-layer PCM configurations provide significant improvements over the single-layer base

... Show More
View Publication
Scopus (13)
Crossref (15)
Scopus Crossref
Publication Date
Wed Dec 13 2017
Journal Name
Al-khwarizmi Engineering Journal
Optimization of Friction Stir Welding Process Parameters of Dissimilar AA2024-T3 and AA7075-T73 Aluminum Alloys by Using Taguchi Method
...Show More Authors

The aim of present study is to determine the optimum parameters of friction stir welding process and known the most important parameter along with percentage contribution of each parameter which effect on tensile strength and joint efficiency of FS welded joint of  dissimilar aluminum alloys AA2024-T3 and AA7075-T73 of 3 mm thick plates by applied specific number of experiments using Taguchi method .AA2024 was placed on the advancing side and AA7075 on the retreating side. FSW was achieved under three different rotation speeds (898, 1200 and 1710) rpm, three different welding speeds (20, 45 and 69) mm\min , three different pin profiles (cylindrical, threaded cylindrical and cone) and tool tilt angle 2. Taguchi method w

... Show More
View Publication Preview PDF