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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
Thu Feb 01 2024
Journal Name
Journal Of Engineering
Numerical Study of Composite Concrete Castellated Double Channel Beams with Strengthening Techniques
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Current numerical research was devoted to investigating the effect of castellated steel beams without and with strengthening. The composite concrete asymmetrical double hot rolled steel channels bolted back to back to obtain a built-up I-shape form are used in this study. The top half part of the steel is smaller than the bottom half part, and the two parts were connected by bolting and welding. The ABAQUS/2019 program employed the same length and conditions of loading for four models: The first model is the reference without castellated and strengthening; the second model was castellated without strengthened; the third model was castellated and strengthened with reactive powder concrete encased in the

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Publication Date
Wed Sep 01 2021
Journal Name
Journal Of Engineering
Estimation of Surface Runoff to Bahr AL-Najaf
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The estimation of the amounts of Surface runoff resulting from rainfall in the water basins is of great importance in water resources management. The study area (Bahr Al-Najaf) is located on the western edge of the plateau and the southwestern part of the city center of Najaf, with an area of 2729.4 (km2). The soil and water assessment tool (SWAT) with ArcGIS software was used to simulate the runoff coming from the three main valleys (Kharr (A and B)), Shoaib Al-Rahimawi, and Maleh), that contribute the flow to the study area. The results of the model showed that the SWAT software was successfully simulating the flow conditions based on the coefficient of determination (R2), the Nash coefficient (NS

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Publication Date
Fri Jul 21 2023
Journal Name
Journal Of Engineering
Buckling Analysis Of Damaged Composite Plates Under Uniform Or Non-Uniform Compressive Load
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The present study focused mainly on the buckling behavior of composite laminated plates subjected to mechanical loads. Mechanical loads are analyzed by experimental analysis, analytical analysis (for laminates without cutouts) and numerical analysis by finite element method (for laminates with and without cutouts) for different type of loads which could be uniform or non-uniform, uniaxial or biaxial. In addition to many design parameters of the laminates such as aspect ratio, thickness ratio, and lamination angle or the parameters of the cutout such as shape, size, position, direction, and radii rounding) which are changed to studytheir effects on the buckling characteristics with various boundary conditions. Levy method of classical lam

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Publication Date
Sun Apr 29 2018
Journal Name
Iraqi Journal Of Science
Intelligent Age Estimation From Facial Images Using Machine Learning Techniques
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     Lately, a growing interest has been emerging in age estimation from face images because of the wide range of potential implementations in law enforcement, security control, and human computer interactions. Nevertheless, in spite of the advances in age estimation, it is still a challenging issue. This is due to the fact that face aging process is not only set by distinct elements, such as genetic factors, but by extrinsic factors, such as lifestyle, expressions, and environment as well. This paper applied machine learning technique to intelligent age estimation from facial images using J48 classifier on FG_NET dataset. The proposed work consists of three phases; the first phase is image preprocessing which include

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Publication Date
Wed Jan 12 2022
Journal Name
Iraqi Journal Of Science
Estimation of Suaeda aegyptiaca Plant distribution regions at Iraq using RS & GIS Applications
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For ecosystem functions factors monitored the natural changing of environmental systems, and the managing ability expectation or prediction the plantation regions, (e.g. desert decreasing, air pollution reducing and weather wet stabilization). How, depends on the ability to understand how a particular ecosystem functions and the automation that control the elements distribution, such as (Suaeda aegyptiaca) plant in this study. Which recognized plants Iraq native, and, that are widely found in some regions of Iraq finding randomly. Amplitude plantations regions and automation wealth can be observed diffusion and growth this plantation, as well as estimated the far-reaching and unknown locations to form control and improve environmental an

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Publication Date
Fri Jan 07 2022
Journal Name
Materials
Impact Behavior of Composite Reinforced Concrete Beams with Pultruded I-GFRP Beam
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The present study experimentally and numerically investigated the impact behavior of composite reinforced concrete (RC) beams with the pultruded I-GFRP and I-steel beams. Eight specimens of two groups were cast in different configurations. The first group consisted of four specimens and was tested under static load to provide reference results for the second group. The four specimens in the second group were tested first under impact loading and then static loading to determine the residual static strengths of the impacted specimens. The test variables considered the type of encased I-section (steel and GFRP), presence of shear connectors, and drop height during impact tests. A mass of 42.5 kg was dropped on the top surface at the m

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Publication Date
Sat Sep 30 2023
Journal Name
Iraqi Journal Of Science
Efficient Approximate Analytical Methods to Solve Some Partial Differential Equations
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     The goal of this research is to solve several one-dimensional partial differential equations in linear and nonlinear forms using a powerful approximate analytical approach. Many of these equations are difficult to find the exact solutions due to their governing equations. Therefore, examining and analyzing efficient approximate analytical approaches to treat these problems are required. In this work, the homotopy analysis method (HAM) is proposed. We use convergence control parameters to optimize the approximate solution. This method relay on choosing with complete freedom an auxiliary function linear operator and initial guess to generate the series solution. Moreover, the method gives a convenient way to guarantee the converge

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Publication Date
Thu May 10 2018
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
An Improvement of MRI Brain Images Classification Using Dragonfly Algorithm as Trainer of Artificial Neural Network
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  Computer software is frequently used for medical decision support systems in different areas. Magnetic Resonance Images (MRI) are widely used images for brain classification issue. This paper presents an improved method for brain classification of MRI images. The proposed method contains three phases, which are, feature extraction, dimensionality reduction, and an improved classification technique. In the first phase, the features of MRI images are obtained by discrete wavelet transform (DWT). In the second phase, the features of MRI images have been reduced, using principal component analysis (PCA). In the last (third) stage, an improved classifier is developed. In the proposed classifier, Dragonfly algorithm is used instead

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Publication Date
Sat Dec 02 2017
Journal Name
Al-khwarizmi Engineering Journal
Direction Finding Using GHA Neural Networks
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 This paper adapted the neural network for the estimating of the direction of arrival (DOA). It uses an unsupervised adaptive neural network with GHA algorithm to extract the principal components that in turn, are used by Capon method to estimate the DOA, where by the PCA neural network we take signal subspace only and use it in Capon (i.e. we will ignore the noise subspace, and take the signal subspace only).

 

 

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Publication Date
Sun Jul 01 2018
Journal Name
مجلة البحوث التربوية والنفسية
تحليل محتوى كتابي الحاسوب للمرحلة الاعدادية وفقاً للتفكير المنطقي
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يهدف هذا البحث إلى تحليل محتوى كتابي الحاسوب للمرحلة الإعدادية في جمهورية العراق وفقاً للتفكير المنطقي، واتبعت الباحثة منهج البحث الوصفي التحليلي، وتم توظيف أداة تحليل المحتوى، التي صُمِّمت وفقاً للعمليات العقلية المتضمنة في التفكير المنطقي بحسب العالم بياجيه ( Piaget )، واعتماد وحدة الفكرة (الصريحة) في عملية التحليل. تبين من نتائج هذا البحث أنَّ نسبة تضمين مهارات التفكير المنطقي في محتوى كتابي الحاسوب للمرحل

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