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jeasiq-2184
Macro Sustainability Accounting: A New Way to Prepare Value Added Statement
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Traditional accounting takes only one dimension (economic) in calculating the value added of the company, and all other aspects (including environmental and social) are neglected, and despite the emergence of Sustainability Accounting and the interest of companies in preparing sustainability reports, these reports are suffering from many problems, including multiple metrics used in measuring companies (cash, quantity and lavish). In addition, these reports may reach dozens of pages in some companies and this causes the problem (information overload) which affects the qualitative properties of accounting information such as appropriate and relative, which requires the need to find a tool that can measure the Sustainability Unit of standard measurement, so easy to understand and use in comparison with standard reference (benchmark).

The problem of research is the neglect of the cost of non-sustainability borne by society and the planet as a result of companies exercising their activities inefficiently, where these costs do not appear in the records of the companies causing them because of the common saying (that what cannot be measured cannot be managed and therefore cannot be held accountable) and this encourages companies to neglect sustainability.

As a result, the research aims to find an objective way to measure the cost of non-sustainability incurred by society and the planet as a result of the inefficiency of these companies in the management of their activities, therefore, these costs can be charged to the companies that cause them, as this will play a significant role in changing the perception of corporate managers towards sustainability.

 

The research led to a set of results, including the palaces of accounting tools (all branches) in measuring the cost of non-sustainability in cash.

The research presented a set of recommendations, the most important of which is the need to take into account macro sustainability accounting by the stakeholders of this profession, and develop value-added statement using the technologies developed by the researcher (SVA$) because of its role in measuring the cost of non-sustainability critically, which will have a significant role in changing the corporate view for neglecting sustainability

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Publication Date
Wed Mar 18 2020
Journal Name
Baghdad Science Journal
Spectrophotometric and Reverse Flow Injection Method Determination of Nitrazepam in Pharmaceuticals Using O-Coumaric Acid as a New Chromogenic Reagent
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            A spectrophotometric- reverse flow injection analysis (rFIA) method has been proposed for the   determination of Nitrazepam (NIT) in pure and pharmaceutical preparations. The method is based upon the coupling reaction of NIT with a new reagent O-Coumaric acid (OCA) in the presence of sodium periodate in an aqueous solution. The blue color product was measured at 632 nm. The variation (chemical and physical parameters) related with reverse flow system were estimated. The linearity was over the range 15 - 450 µg/mL of NIT with detection limits and limit of quantification of 3.425 and 11.417 µg mL-1 NIT,respectively. The sample throughput of 28 samples

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Publication Date
Mon Apr 20 2020
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Interval Value Fuzzy k-Ideals of a KU-Semigroup
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The notion of interval value fuzzy k-ideal of KU-semigroup was studied as a generalization of afuzzy k-ideal of KU-semigroup. Some results of this idea under homomorphism are discussed. Also, we presented some properties about the image (pre-image) for interval~ valued fuzzy~k-ideals of a KU-semigroup. Finally, the~ product of~ interval valued fuzzyk-ideals is established.

Publication Date
Tue Dec 01 2020
Journal Name
2020 5th Ieee International Conference On Recent Advances And Innovations In Engineering (icraie)
The New Way of Estimating the PCB's Lifetime of Fatigue using the Principle of Linear Accumulated Damage in Various Boundary Condition
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Publication Date
Thu Jan 04 2024
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
VALUE CHAIN ANALYZE OF DAIRY PRODUCTS IN IRAQ CASE STUDY: ABU GHRAIB DAIRY ( FACTORIES)
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ABSTRACT
                  The research aims to analyze the value chain of dairy products in Iraq (Abu Ghraib/Study Case) factories for the year 2022, where value chain rings are identified to discuss and track the most important determinants and problems in the value chain rings of dairy products and their basic and secondary activities, as well as calculate the value added of the products by subtracting the total revenues of products from their variable costs. Research data were collected for the period 2022. Preliminary information and data from its field sources and personal interviews were collected through a questionnaire prepa

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Publication Date
Mon Jun 19 2017
Journal Name
Arabian Journal For Science And Engineering
A New Method to Tune a Fractional-Order PID Controller for a Twin Rotor Aerodynamic System
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Publication Date
Fri Jun 28 2019
Journal Name
Journal Of The College Of Education For Women
Empowerment of Women… From Value Education to the Creation of Human Morality
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    This research on women under the title (Empowerment of women…  From value education to the creation of human morality), includes a disclosure of the reasons that prevented women from performing their human role in the development of human societies and treatments that can provide to solve this big problem in the life These communities, especially the Eastern societies and the religious ones, believe that the woman has not received the care and care to raise her human values ​​in order to contribute to the required social contribution, for historical, economic, moral, religious, social and cultural reasons. And by shedding light on specific definitions of the most important rules on which the research relied

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Publication Date
Tue Jan 01 2019
Journal Name
Science International.(lahore)
GALERKIN'S METHOD TO SOLVE THE LINEAR SECOND ORDER DELAY MULTI-VALUE PROBLEMS
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Publication Date
Sun Nov 17 2019
Journal Name
Journal Of Interdisciplinary Mathematics
Fuzzy preinvexity via ranking value functions with applications to fuzzy optimization problems
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Publication Date
Sat Oct 20 2018
Journal Name
Journal Of Economics And Administrative Sciences
Measuring the performance of government units according to the government accounting system
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Abstract

This study aims at clarifying the current performance appraisal system in government units and the extent to which they contribute to the development of the performance of these units by evaluating and measuring the performance of these units on an ongoing basis to subject their services to an assessment and measurement process in order to improve the efficiency of these units to reach their objectives efficiently and effectively. (Iraqi hospitals) by trying to determine the possibility of the government accounting system in the process of evaluating performance, through the comparison of financial performance for successive years and different hospitals using the financial and non-financial model of the evaluati

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Publication Date
Fri Jul 17 2026
Journal Name
Journal Of Revenue And Pricing Management
Economic sustainability in state-owned extractive industries: a dynamic pricing framework for the Iraqi mining sector
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This study provides an empirical and strategic contribution to the revenue management literature by investigating the transition from static cost-plus pricing to a dynamic, elasticity-based framework within state-owned extractive industries (SOEs). While dynamic pricing is extensively studied in flexible, data-rich private markets, its application in structurally rigid SOEs within transitional economies remains a critical research gap. Drawing on primary fiscal and production data from the 2024 fiscal year of the General Company for Mining Industries (SCMI), we developed a mathematical model to determine optimal pricing ( ) based on marginal cost principles and demand elasticity. The findings demonstrate that replacing rigid accounting rout

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