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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
Wed Jun 27 2018
Journal Name
Iraqi Journal Of Science
Evaluation of Case detection rates of Pulmonary Tuberculosis before and after adoption of GeneXpert MTB/RIF
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     Cities witnessing mass-gathering events, such as Kerbala-Iraq, are peculiar in respect to their needs in controlling tuberculosis. DOTS was implemented in Kerbala almost two decades ago. GeneXpert MTB/RIF assay is adopted in the hope to escalate case detection rates, however, its performance is not evaluated yet. Records of 3254 patients suspected to have pulmonary TB whom they referred to the chest and Respiratory illnesses center of Kerbala governorate were analyzed. The overall trends of TB detection rates showed declining pattern over the year before the adoption of GeneXpert MTB/RIF. In the year of adoption of Xpert MTB/RIF, the detection rates raised, then after declined again. The GeneXpert MTB/RIF has add

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Publication Date
Wed Aug 09 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Synthesis and Antimicrobial Evaluation of Some Bis-1, 3, 4-Butane-1-3, 4-Oxadiazole Derivatives
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A series of new Bis-1,4-Butane -1,3,4 – Oxadizole derivatives [III a-j] were synthesized from adipic acid dihydrazide and different aromatic acids in the presence of phosphours oxychloide. There compounds were characterized by their IR, microanalysis, and mass spectral data.    In vitro antimicrobial were synthesized. In vitro antimicrobial activity of these compounds against (Gram negative) and (Gram positive) were reported, some of these compounds prepared derivatives exhibited antimicrobial activity

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Publication Date
Wed Mar 10 2021
Journal Name
Baghdad Science Journal
Using Different Types of Projectiles to Make Avalanches to Avoid Human Being Disasters and Properties Destruction
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Some geological phenomena as landslides and the mobilization of the accumulated rocks or soil are discussed in this research by using projectiles that cause mobility and falling of these land masses which are present at the top of mountains and edges of roads and streets to avoid accidents and human disasters which will occur if they are left falling by effect of climate or vibrating factors that are produced by performing dams, bridges and reservoirs. According to the different divisions of land masses groups, primary and secondary, which depend on type of movement and material arrangement that form the mobile masses, this research had shown the effect of projectiles for every type of cannons on the mobility of every groups of these rocks

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Publication Date
Sat Apr 01 2023
Journal Name
Iop Conference Series: Earth And Environmental Science
Response of Growth and Yield of True Potato Seed Plants to Foliar Application with Organic Nutrients
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Abstract<p>The experiment was carried out in the spring season of 2017 in the open fields of the College of Agricultural Engineering Sciences/University of Baghdad/Al-Jadriya camps in order to improve the growth and yield of potato plants resulting from the cultivation of true potato seeds of the hybrid BSS-295 by spraying with two organic nutrients. The experiment included two factors: First one was spraying with Megafol nutrient at concentrations 0, 1, 2 and 4 ml l<sup>-1</sup> and the second was spraying with Algazone nutrient at concentrations 0, 1.5 and 3 ml l<sup>-1</sup>, the experiment was applied according to the complete randomized block design with three replicatio</p> ... Show More
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Publication Date
Thu Dec 01 2022
Journal Name
Case Studies In Construction Materials
Push-out test of waste sawdust-based steel-concrete – Steel composite sections: Experimental and environmental study
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Publication Date
Tue Feb 04 2025
Journal Name
Journal Of Baghdad College Of Dentistry
X-ray diffraction and biocompatibility of glass ionomer cement reinforced by different ratios of synthetic hydroxyapatite
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Background: This study was done to assist X-ray diffraction and biocompatability of glass ionomer cement reinforced by different ratios of Hydroxyapatite. Materials and Methods: The powder of glass ionomer cement reinforced by different ratios of Hydroxyapatite were used to get X-ray diffraction pattern by X-ray diffraction machine, While for biocompatibility test, A polyethylene tubes containing glass ionomer cement reinforced by different ratios of Hydroxyapatite were implanted on the dorsal submucosal site of Rabbit's tissues and histological slide were prepared for histopathological study. Results: X-ray diffraction test showed that all elements of glass ionomer cement reinforced by different ratios of Hydroxyapatite were react with eac

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Publication Date
Mon May 22 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Effect of Plant Extract of Zingiber officinale and Antibiotic Against some Types of Bacteria Causing Diarrhea
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   The study was conducted to evaluate the antibacterial activity of water and alcoholic extracts (cold and hot) of plant Zingiber officinale against different types of bacteria includeing (Staphylococcus aureus ØŒ Staphylococcus epidermis ØŒ Escherichia coli ØŒ Pseudomonas aeruginosa
  ØŒProteus spp.and Klebsilla pneumoniae).  High effect of the hot (water and alcoholic) extracts of plant Zingiber officinale was on the different types of bacteria.          Investigation of presence of active compounds (Alkaloids, Glycoside, Tannins, Saponine and Resine) in this plant parts was carried out.        Sensitivity test of the isolate

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Publication Date
Mon May 15 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Synthesis of New Schiff Bases and 2,3-Disubstituted 1,3-Thiazolidin-4-one Derivatives Containing Benzothiazole Moiety
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  Two series of Schiff Bases and 2,3-disubstituted-1,3-thiazolidin-4-one derivatives  were synthesized . Reaction of 2-mercaptobenzothiazole with α-chloro acetic acid gave compound[I]. Esterification of carboxylic moity of compound [I] , using absolute methanol in the presence of conc . H2SO4 yielded acorresebonding ester  [II] , wich was condensation with hydrazine hydrate to give acid hydrazide [III] . The new Schiff bases [V]n were synthesized by reaction of acid hydrizide with dialdehyde [IV]n  in the presence of glacial acetic acid . The thiazolidinone derivatives [VI]n  have been obtained from the azomethines through the addition of thioglycolic acid . Their chemical structures have been confirmed by mel

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Publication Date
Fri Feb 03 2023
Journal Name
Nano Hybrids And Composites
Synthesis and Characterization of Nanoparticles Extracted from &lt;i&gt;Catharanthus roseus&lt;/i&gt; Plant
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The Catharanthus roseus plant was extracted and converted to nanoparticles in this work. The Soxhlet method extracted alkaloid compounds from the plant Catharanthus roseus and converted them to the nanoscale. Chitosan polymer was used as a linking material and converted to Chitosan nanoparticles using Sodium TriPolyPhosphate (STPP). The extracted alkaloids were linked with Chitosan nanoparticles CSNPs by maleic anhydride to get the final product (CSNPs- Linker- alkaloids). The synthesized (CSNPs- Linker- alkaloids) was characterized using SEM spectroscopy UV–Vis., Zeta Potential, and HPLC High-Performance Liquid Chromatography. Scanning electron microscope (SEM) analysis shows that the Chitosan nanoparticles (CSNPs) have small dim

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Publication Date
Fri Oct 20 2023
Journal Name
Bmc Endocrine Disorders
Dietary caffeine intake is associated with favorable metabolic profile among apparently healthy overweight and obese individuals
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Abstract<sec> <title>Background

Recent studies have revealed some conflicting results about the health effects of caffeine. These studies are inconsistent in terms of design and population and source of consumed caffeine. In the current study, we aimed to evaluate the possible health effects of dietary caffeine intake among overweight and obese individuals.

Methods

In this cross-sectional study, 488 apparently healthy individuals with overweight and obesity were participated. Dietary intake was assessed by a Food Frequency Questionnaire (FFQ) and

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