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
Sat Jan 01 2011
Journal Name
Journal Of Engineering
CONSTRUCTION DELAY ANALYSIS USING DAILY WINDOWS TECHNIQUE
...Show More Authors

Delays occur commonly in construction projects. Assessing the impact of delay is sometimes a contentious
issue. Several delay analysis methods are available but no one method can be universally used over another in
all situations. The selection of the proper analysis method depends upon a variety of factors including
information available, time of analysis, capabilities of the methodology, and time, funds and effort allocated to the analysis. This paper presents computerized schedule analysis programmed that use daily windows analysis method as it recognized one of the most credible methods, and it is one of the few techniques much more likely to be accepted by courts than any other method. A simple case study has been implement

... Show More
View Publication Preview PDF
Crossref (2)
Crossref
Publication Date
Mon Jan 29 2018
Journal Name
Iraqi Journal Of Science
Phylogenetic analysis of cpn60 gene from locally isolated Acinetobacter baumannii
...Show More Authors

This study was aimed to analysis phylogenetic tree of the gene cpn60 in Acinetobacter baumannii that was identified in Baghdad. Study included collection two hundred specimens (fifty from UTI, fifty from wound infection , fifty from respiratory tract infection and fifty from otitis infections) . In primary laboratory diagnosis and confirmed by using VITEK- 2 Compact system, twenty isolates of this bacterium were indentified (10%) from total specimens. Extraction of geneteic material to detect target gene by amplification this target gene. DNA
sequencing of all isolates was done. Then alignment of sequencing in NCBI and draw phylogenetic tree by use Geneious 9 software among sequence of locally i

... Show More
View Publication Preview PDF
Publication Date
Thu Mar 01 2018
Journal Name
Journal Of Engineering
Numerical Simulation of Thermal-Hydrodynamic Behavior within Solar Air Collector
...Show More Authors

Solar collectors, in general, are utilized to convert the solar energy into heat energy, where it is employed to generate electricity. The non-concentrating solar collector with a circular shape was adopted in the present study. Ambient air is heated under a translucent roof where buoyant air is drawn from outside periphery towards the collector center (tower base). The present study is aimed to predict and visualize the thermal-hydrodynamic behavior for airflow under inclined roof of the solar air collector, SAC. Three-dimensional of the SAC model using the re-normalization group, RNG, k−ε turbulence viscus model is simulated. The simulation was carried out by using ANSYS-FLUENT 14.5. The simulation

... Show More
View Publication Preview PDF
Crossref
Publication Date
Fri Dec 30 2016
Journal Name
Al-kindy College Medical Journal
Deep Vein Thrombosis Predisposing Factors Analysis Using Association Rules Mining
...Show More Authors

Background: DVT is a very common problem with a very serious complications like pulmonary embolism (PE) which carries a high mortality,and many other chronic and annoying complications ( like chronic DVT, post-phlebitic syndrome, and chronic venous insufficiency) ,and it has many risk factors that affect its course, severity ,and response to treatment. Objectives: Most of those risk factors are modifiable, and a better understanding of the relationships between them can be beneficial for better assessment for liable pfatients , prevention of disease, and the effectiveness of our treatment modalities. Male to female ratio was nearly equal , so we didn’t discuss the gender among other risk factors. Type of the study:A cross- secti

... Show More
View Publication Preview PDF
Publication Date
Thu Feb 01 2024
Journal Name
Journal Of Engineering
Numerical Study of Composite Concrete Castellated Double Channel Beams with Strengthening Techniques
...Show More Authors

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

... Show More
View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Wed Sep 01 2021
Journal Name
Journal Of Engineering
Estimation of Surface Runoff to Bahr AL-Najaf
...Show More Authors

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

... Show More
View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Fri Jul 21 2023
Journal Name
Journal Of Engineering
Buckling Analysis Of Damaged Composite Plates Under Uniform Or Non-Uniform Compressive Load
...Show More Authors

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

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sun Apr 29 2018
Journal Name
Iraqi Journal Of Science
Intelligent Age Estimation From Facial Images Using Machine Learning Techniques
...Show More Authors

     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

... Show More
View Publication Preview PDF
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
...Show More Authors

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

... Show More
View Publication Preview PDF
Publication Date
Fri Jan 07 2022
Journal Name
Materials
Impact Behavior of Composite Reinforced Concrete Beams with Pultruded I-GFRP Beam
...Show More Authors

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

... Show More
View Publication
Crossref (11)
Clarivate Crossref