Preferred Language
Articles
/
i-aqTp0BmraWrQ4dS1X9
Analyzing the impact of adopting IFRS S1 and S2 sustainability standards on strategic managerial accounting practices
...Show More Authors

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.

Crossref
View Publication
Publication Date
Mon Dec 28 2020
Journal Name
Journal Of The College Of Education For Women
The Syrian Crisis and its Impact on Russia Economically and Politically: علي طه عبدالله الجميلي
...Show More Authors

Th paper scientifically deals with the Syrian crisis events erupted in 2011 using the historical descriptive and analytical approaches. The importance of the paper comes from the serious crisis that occurred in a region rich of historical crises, and natural resources attracting the attention of the major countries. The paper aims to show the Syrian crisis, its importance to Russia, the United States, and the regional countries, its impact on Russia economically and politically after the intervention, and Russia’s achievements on a global level holding the influential power on international decisions and other global events. The new Russian strategy has proven its worth in preserving its strategic interests as it could help the Syrian

... Show More
View Publication Preview PDF
Crossref
Publication Date
Tue Aug 15 2023
Journal Name
Al-academy
Narrative infrastructure and its impact on building open and closed endings in the feature film
...Show More Authors

The topic of the research tagged (narrative structure and its impact on building open and closed endings in the fictional film) is summarized by studying the mechanism of employing closed and open endings in the fictional film. novelist, then the need for it, as well as the objectives of the research and clarifying its limits as well as its importance. Then moving to the theoretical framework, which included three topics, where the first topic was entitled (the cinematic construction of the film narrative), either the second topic (the structure of complexity and narrative solutions), or the third topic dealt with the subject (the structure of the end and its relationship to the construction of the narrative). After completing the theore

... Show More
View Publication Preview PDF
Crossref
Publication Date
Wed Jan 02 2019
Journal Name
Journal Of Educational And Psychological Researches
A training program for chemistry teachers based on the knowledge economy and its impact on the productive thinking of their students
...Show More Authors

       The current research aims to build a training program for chemistry teachers based on the knowledge economy and its impact on the productive thinking of their students. To achieve the objectives of the research, the following hypothesis was formulated:

   There is no statistically significant difference at (0.05) level of significance between the average grades of the students participating in the training program according to the knowledge economy and the average grades of the students who did not participate in the training program in the test of productive thinking. The study sample consisted of (288) second intermediate grade students divided into (152) for the control group

... Show More
View Publication Preview PDF
Publication Date
Fri Nov 28 2025
Journal Name
Arabian Journal For Science And Engineering
Role of Artificial Intelligence in Enhancing Efficiency and Sustainability in Middle Eastern Oil and Gas: A Review
...Show More Authors

This review examines how artificial intelligence (AI) including machine learning (ML), deep learning (DL), and the Internet of Things (IoT) is transforming operations across exploration, production, and refining in the Middle Eastern oil and gas sector. Using a systematic literature review approach, the study analyzes AI adoption in upstream, midstream, and downstream activities, with a focus on predictive maintenance, emission monitoring, and digital transformation. It identifies both opportunities and challenges in applying AI to achieve environmental and economic goals. Although adoption levels vary across the region, countries such as Saudi Arabia, the UAE, and Qatar are leading initiatives that align with global sustainability targets.

... Show More
View Publication
Crossref (1)
Scopus Clarivate Crossref
Publication Date
Mon Mar 08 2021
Journal Name
Baghdad Science Journal
Bacteriological study of water tributary Zab down and its impact on the environment the waters of the Tigris River
...Show More Authors

During the study the current selection seven stations in the Zab River bottom and the Tigris River took samples a month to study the signs of bacterial contamination study coliform and colon fecal Almsobhaat and Almsobhaat Bazah and the total number of bacteria and bacterial gangrene gas causing Knkeran as well as a study to isolate and diagnose some races and types of bacterial pathogens in water or intensityusing the traditional system and the system of intestinal bacteria

View Publication Preview PDF
Publication Date
Thu Jan 13 2022
Journal Name
Journal Of Water And Land Development
A study of the climate and human impact on the future survival of the Al-Sannya marsh in Iraq
...Show More Authors

Polish Academy of Sciences

View Publication Preview PDF
Scopus (6)
Crossref (2)
Scopus Crossref
Publication Date
Thu Jun 30 2022
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Adopting opportunity cost as a tool to increase tax revenue: Applied research in the General Tax Authority - Companies Division
...Show More Authors

This research seeks to try to address one of the important issues in society that prevents the state from achieving its social, economic, political and financial goals, represented by the low tax proceeds, through which it can achieve those goals. What is reflected on the tax proceeds, knowing that the General Tax Authority does not take into account the issue of analyzing the opportunity cost of corporate capital as one of the profit indicators when setting the annual controls, which leads to a decrease in the tax proceeds, and therefore the research objective will be to shed light on the importance of adopting the concept of analysis The opportunity cost by the General Tax Authority to achieve a tax proceeds commensurate with t

... Show More
View Publication Preview PDF
Publication Date
Fri Sep 30 2022
Journal Name
College Of Islamic Sciences
The jurisprudential aspects of Imam Abu al-Fayyadh al-Basri And its impact on the Shafi’i school of thought, on the rulings of worship
...Show More Authors

 

Summary of the jurisprudence research

  Praise be to God, Lord of the Worlds, and prayers and peace be upon the Master of the Messengers, our master Muhammad, and upon his pure family, and his ignorant and ignorant companions, and those who followed them in goodness until the Day of Judgment.

 Then:

 The many jurisprudential aspects that the Shafi’i imams said are of great importance, because these aspects are nothing but the opinions of venerable jurists who have reached a high degree of knowledge until they have become among the owners of faces. And among them are the Shafi’i jurists, the jurists may differ among themselves, either because there is no text about their imam in a

... Show More
View Publication Preview PDF
Publication Date
Tue Jan 01 2019
Journal Name
Cogent Engineering
IEC 60909 and ANSI standards comparison with ASCC based fault calculations of Iraqi power system
...Show More Authors

View Publication
Scopus (5)
Crossref (2)
Scopus Clarivate Crossref
Publication Date
Mon Feb 04 2019
Journal Name
Journal Of The College Of Education For Women
North and north-eastern wind and its impact on the racial temperature and humidity in Iraq
...Show More Authors

The study area is witnessing divergence where I am North wind North East wind as we find that the north wind is getting replicated as we move from the south, The reason can be attributed to the nature of the surface of the region, with at least repeat this wind the northern region to the presence of mountain ranges, while we find that energizes the surface in the center and south helped to increase repeat this wind gusts, It also finds that the North wind East prevail in the northern region and least replicated as we move from the north to the south and to the fact that North stations are within blowing this wind sites for the circles near the display of high pressure located centers to the north-east, north and distancing itself from pa

... Show More
View Publication Preview PDF