{"id":8454,"date":"2026-01-15T10:48:05","date_gmt":"2026-01-15T07:48:05","guid":{"rendered":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=8454"},"modified":"2026-01-15T10:50:20","modified_gmt":"2026-01-15T07:50:20","slug":"the-post-graduate-institute-for-accounting-and-financial-studies-discusses-the-reflection-of-artificial-rainmaking-technology-costs","status":"publish","type":"post","link":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=8454","title":{"rendered":"The Post-graduate Institute for Accounting and Financial Studies Discusses the Reflection of Artificial Rainmaking technology Costs"},"content":{"rendered":"

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The Department of Accounting Studies at the Post-graduate Institute for Accounting and Financial Studies at the University of Baghdad discussed the research titled(The Reflection of Artificial Rainmaking technology Costs on Environmental Sustainability Decision Making- Applied Research at the Iraq General Company for Irrigation Projects) for the student\u00a0 Zahraa abd aljalil\u00a0 to obtain Cost and Administrative certificate, which is the highest professional certificate in the field of specialization, and its holder enjoys all the rights and privileges of a doctorate degree.<\/span><\/p>\n

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This study aimed to clarify the procedures for implementing cloud seeding technology, thereby contributing to the accurate determination of direct and indirect costs to support environmental sustainability decisions in this field. It also analyzed the feasibility of applying international sustainability standards (IFRS S1 and S2) to cloud seeding operations, ensuring their compatibility with environmental objectives, and determining the nature of the relationship between cloud seeding costs.<\/span><\/p>\n

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The study concluded that the Iraqi General Company undertakes various projects for multiple local entities, reflecting tactical and operational decisions in its performance. This results in a deficiency in disclosing environmental costs and sustainability accounting standards when preparing annual reports. Furthermore, there is a discrepancy in the costs and performance of the proposed alternatives (aircraft, drones, ionization stations) and the technologies used to implement cloud seeding technology projects.<\/span><\/p>\n

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