The study aims to explore the relationship between IFRS S1, S2, and Strategic Managerial Accounting (SMA) practices by building an applied model in an environment where these standards have not yet been implemented. The study focuses on the manufacturing sector in Iraq, as it is the sector most affected by environmental issues. The content analysis methodology was used to extract quantitative indicators from companies’ reports related to sustainability standards. The results showed that the adoption of the Sustainability disclosure Standards (SDS) requires incorporating this information into consolidated and financial disclosure reports. The results of implementing Material Flow Cost Accounting (MFCA) showed that this tool helps reclassify costs between positive (product outputs) and negative (non-product outputs). The analysis demonstrates a complementary relationship between the use of SMA practices and the ability to implement modern disclosure standards, thereby contributing to the generation of quantitative information necessary for their implementation. The study proposes conducting similar studies in vital sectors such as the oil, cement, and food industries to verify the suitability of Strategic Managerial Accounting Practices, such as MFCA, in different production environments and whether the findings obtained in Diyala Company apply to diverse industrial contexts. In light of the theoretical and applied analysis of Strategic Managerial Accounting Practices, and based on the results of implementing MFCA at the Diyala General Company for Electrical Industries, the following conclusions can be drawn: It is clear that the applied accounting system focuses on recording costs in general without giving sufficient importance to environmental or social costs, leading to a clear lack of comprehensive disclosure. Contrary to the requirements of IFRS S1 and S2.
Hypothesis Nanofluid flooding has been identified as a promising method for enhanced oil recovery (EOR) and improved Carbon geo-sequestration (CGS). However, it is unclear how nanoparticles (NPs) influence the CO2-brine interfacial tension (γ), which is a key parameter in pore-to reservoirs-scale fluid dynamics, and consequently project success. The effects of pressure, temperature, salinity, and NPs concentration on CO2-silica (hydrophilic or hydrophobic) nanofluid γ was thus systematically investigated to understand the influence of nanofluid flooding on CO2 geo-storage. Experiments Pendant drop method was used to measure CO2/nanofluid γ at carbon storage conditions using high pressure-high temperature optical cell. Findings CO2/nano
... Show MoreThe aim of the research is to identify the imaginative thinking skills included in the content of the chemistry textbook for fifth-grade students in biological sciences at the preparatory stage, which is approved by the Ministry of Education, General Directorate of Curricula in the academic year 2020-2021. To achieve the objective of the study, the researcher depends on the previous studies in the field and content of imaginative thinking skills for preparing a list of skills that includes (3) essential skills and (11) sub-skills and (28) items related to all skills. The researcher adopted the analytical descriptive approach because of its appropriation of the goals of the research. Then the researcher analyzed the content of the book de
... Show MoreThe global health crisis resulting from the spread of the Corona virus, which the World Health Organization described on January 30, 2020 as a public health emergency of international concern, then returned to describe it as a pandemic on March 11, 2020, and the measures and procedures taken by government authorities in different countries of the world, whether at the highest level of imposing a comprehensive curfew or what is called globally home quarantine and thus disrupting all sectors and activities in the state, whether public or private (with the exception of some sectors such as the health, media and security sectors), or at a lower level than that, such as reducing work rates in different sectors by rates that vary from one country
... Show MoreDuring the ongoing economic revolutions of the economic There is a new economic revolution is emboded by upseting the balances of prevailing classic ideas and refusing axioms considered postulates which were not touched including, for example, the theory of ( supply and demand) espoused by (Adam Smith and Marshall and others ) that assumes the existence of a strong relationship between the supply of goods and services and the demand for them, in the light of successive economic developments, considerable technological progress and the information revolution of the complex telecommunication network led to a serious shift of this theory and the emergence of a new theory called (market economies) turned the traditional scales of production,
... Show MoreThis study employs a critical discourse analysis approach to investigate the linguistic and discursive mechanisms employed by the prominent Russian online news platform Gazeta.ru in its coverage of social news. Drawing on an interdisciplinary framework integrating critical discourse analysis (CDA), media discourse analysis, and sociolinguistic perspectives, the research examines how language is used to construct and disseminate societal narratives. The analysis focuses on a dataset of Gazeta.ru articles published in March 2024, encompassing topics such as health, travel, and consumer affairs. Through a multi-level analytical approach, the study explores macro-level discursive strategies and microlevel linguistic choices, unveiling the intri
... Show MoreAbstract Objectives: This research seeks to highlight one of the important topics artificial intelligence and its impact on education and media. This issue has received considerable attention from international institutions and organizations in order to keep pace with the world's current progress. The study provided an overview of the concept of artificial intelligence, its definitions, its importance and characteristics and its impact on education in general and on the student and teacher in particular, as well as linking the subject of education to the media because social media that is one of the media has a great impact on the academic community. Methods: This study relied on the analytical descriptive curriculum where one of the curr
... Show MoreStress is an inevitable part of life. Stress occurs when stressful events of self, environmental, or social origin affect the individual's resilience and threaten to collapse his psychological and physical systems. The stress represents difficulties and obstacles that may exceed the individual's ability to bear them and deal with them, which causes him stress and causes negative effects on his psychological and physical health. Therefore, the current research aimed to identify the negative effects of psychological stress on the psychological and physical health of the individual through the literature that dealt with this topic. It was among the results of the research that one of the negative effects of stresses on mental health is the
... Show MoreThe development of technology used in computerized programs is considered on of the most important topics that is responsible for creating tools that can be used in the business environment, the audit profession is one of those professions that received this development. In order for this profession to be more effective, there must be a tool based on sound (correct) scientific basis that can be based upon to enhance the quality of auditing. The research also aims to propose a computerized program to plan the auditing process according to the methods appropriate to the working environment in the audit offices and companies in Iraq. The computerized program was applied to the research sample and the hypothesis of the research has been prov
... Show MoreThe significant shift in the Fine Arts, who led the avant-garde movements and creative which appeared in the modern, specifically in the mid-nineteenth century and early twentieth century era path, embodied in a clear show of new aesthetic value rejects traditional methods put in shape and color qualities She described the movements subjectivity or no formal, was intended to determine the direct function of expression and speech language in the visual arts away from the representation and simulation of reality was accompanied by the appearance of those fine movements directed towards a global approach to design carries features and clear in its organizations formalism of the most important move away from the symmetry and the adoption of
... Show MoreUnlike fault diagnosis approaches based on the direct analysis of current and voltage signals, this paper proposes a diagnosis of induction motor faults through monitoring the variations in motor's parameters when it is subjected to an open circuit or short circuit faults. These parameters include stator and rotor resistances, self-inductances, and mutual inductance. The genetic algorithm and the trust-region method are used for the estimation process. Simulation results confirm the efficiency of both the genetic algorithm and the trust-region method in estimating the motor parameters; however, better performance in terms of estimation time is obtained when the trust-region method is adopted. The results also show the po
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