Vol. 12, No. 1 (2024): Regular Issue

The aim of this work is to look into the connection between company Green policy, and unpredictability in the environment, as well as the function of green management accounting (GMA). We surveyed data from 77 different Iraqi firms listed on the exchange. GMA use has been positively influenced by the usage of organizational instruments such as company Green issues, top executive engagement, and Green uncertainty. This means that GMA appears to be a valuable and important tool in Iraqi companies to provide data that helps firms better manage their Green performance, and that these findings may be relevant to companies around the world, as they develop capabilities in dealing with perceived Green uncertainty to use GMA tools.

Wheat (Triticum aestivum L.) is great yielder with wide adaptability of stable food for huge population. In this study, twelve wheat F${}_{4}$ segregating lines of bread wheat (Triticum aestivum L.) viz. Blue silver x M-154, Blue silver x Z.A-77, Blue silver x Pavon, M-154 x Blue silver, M-154 x Z.A-77, M-154 x Pavon, Z.A-77 x Blue silver, Z.A-77 x M-154, Z.A-77 x Pavon, Pavon x Blue silver, Pavon x M-154 and Pavon x Z.A-77 including their parent cultivars viz. Blue silver, M-154, Z.A-77, and Pavon were evaluated for high grain yield, Heterosis, correlation of traits and heritability. The results of this research showed highly significant differences ($>$0.01%) among genotypes for main spike length, spikelet main spike${}^{-1}$, grains main spike${}^{-1}$, 100-grain weight plant${}^{-1}$, and grain yield plant${}^{-1}$ except plant height and fertile tillers plant${}^{1}$. The transgressed segregation was noted in wheat F${}_{4}$ lines for morphological traits. High heritability was noted in plant height (55.17), tillers plant${}^{1}$ (51.0), main spike length (61.93), spikelet main spike${}^{-1}$ (60.18), grains main spike${}^{-1}$ (53.5), seed index plant${}^{-1}$ (71.0) and grain yield plant${}^{-1}$ (57.2). High heritability percentage for plant height (0.552%) and 100 seed weight (0.71%) was noted in wheat F${}_{4}$ line Blue silver x Pavon. High heritability was noted in number of tillers plant${}^{-1}$ of main spike length (61.93%) and spikelet main spike${}^{-1}$ (60.18%) in Blue silver x Z.A-77. High heritability for grains, main spike${}^{-1}$ (53.5%) was confirmed in wheat F${}_{4}$ line Blue silver x M-154, for grain yield plant${}^{-1}$ (57.2%) in wheat F${}_{4}$ line M-154 x Z.A-77. These results indicated that wheat F${}_{4}$ line Blue silver x Pavan, Blue silver x M154 and M154 x Z.A-77 offered favourable genetic material which could be included in the selection scheme for breeding high yield wheat under ex-situ conditions. Further studies are suggested for future breeding for wheat varietal development plan.

Wind-blown sand disasters around the Taklimakan Desert have a great impact on the local residential environment and infrastructure. A quantifying sand-drift rate is essential for the local sand-control engineering. However, most studies investigate and evaluate the Drift Potential (DP) based on the wind information, which is convenient but may differ significantly from the actual sand-transport rate per unit width Q. Long-term wind-blown sand observation was carried out at the southeastern edge of the Taklimakan Desert, and six monitoring sites, with anemometers and sand containers, were set up within an 800 km area. The results show that a significant discrepancy exists between the DP and the measured Q. In order to assess the relationship between the DP and Q under the large differences in surface properties, three methods are proposed to assess the actual sand-transport rate per unit width Q. The first two methods (two Copula assessment models) are based on the Probabilistic Metric Space (PMS) theory. The models can evaluate the actual Q to at least 18.42%, when the DP is above 0.1 (DP is more than 7 VU_B (Vector Unit)). But the models are invalid for the evaluation of the real Q when the DP is below 0.1. The third method is to define the sand-drift factor C_i affected by the sand-particle characteristics and surface characteristics to be used to improve the existing framework of the DP to evaluate fully the real Q. It is an improved method for quantifying and predicting the blown-sand movement of the study area, which has been demonstrated to outperform the two Copula assessment models under lower DP.

Because an element's chemical species affects toxicity, environmental mobility, and bioavailability, speciation analysis is vital in contemporary analytical chemistry. In recent years, attempts have been undertaken to identify not just components but also their species. This review highlights the latest methodologies and techniques in environmental analytical chemistry to address this tendency. Different sample treatment processes are introduced and explained, with an emphasis on employing modern nanomaterials and novel solvents in the solid phase and liquid-liquid microextraction, and on speciation analysis. An in-depth examination of experimental methods for separating and quantifying metal and metalloid species, from chromatography to electrochemistry, is also offered. This research emphasizes the greenness of these achievements, analyzing their green chemistry and environmental effects. Identifying and quantifying an element's chemistry is called "element speciation". Because an element's toxicity depends on its chemical form, specification analysis is a popular issue in environmental research. Trace element levels in environmental samples have been heavily studied. Total elemental composition no longer indicates toxicity in risk assessment. Speciation analysis measures the relative concentrations of an element's physicochemical forms in a sample. Physicochemical forms include gaseous, solid, and liquid substances. It's frequently required to specialize when studying the damaging and life-saving effects of trace elements.

As the rapid population and socio-economic growth together with the shortage of resources such as water, energy, and food. The shortage of resources made serious challenges for the management department of water, energy, and food in cities. A metabolic network of water, energy and food in cities was established in this study according to the material flow analysis method. The metabolic characteristics of water, energy and food in the socio-economic system of Guangzhou from 2013 to 2017 were quantitatively analyzed, and evaluation indicators were established for the development status of the city. A kinetic model of the Water-Energy-Food system in Guangzhou was constructed to simulate and predict the future development trend of resource demand in Guangzhou with different policy regulations. It was found that the total water resources of Guangzhou decreased from 6.84$\mathrm{\times}$10${}^{9}$ m3 to 6.53$\mathrm{\times}$10${}^{9}$ m3 from 2013-2017. The total energy input increased from 5.38$\mathrm{\times}$10${}^{7}$ tce to 6.23$\mathrm{\times}$10${}^{7}$ tce, an increase of about 15.9%, and the food (N) input increased by 1.06$\times$10${}^{5}$ t from 1.06$\times$10${}^{5}$ t, an increase of about 44.4%. It further indicates that the sustainable development potential of the WEF system in Guangzhou was strong. By increasing the proportion of recycled water reuse, promoting waste separation, improving the resource utilization rate of waste, and implementing strict electricity consumption policies, water demand of 51.25$\mathrm{\times}$10${}^{8}$ m3, the energy demand of 7.27$\times$10${}^{7}$ tce, the total food (N) demand of 6.85$\times$10${}^{4}$ t, and the total waste (N) entering the environment of 1.09$\times$10${}^{5}$ t in 2030 in Guangzhou. Hence, 25% increase in the utilization rate of recycled water, 2% increase in electricity price, 50% increase in the utilization rate of waste recycling are selected as sustainable water, energy and food resources management policies.

As the zone of direct interaction between terrestrial and aquatic environments, riparian zones can be seen as buffers for sediment loading. Sediments can be recognized as an in-channel source of bacterial contamination, and these bacteria can adsorb to sediment or release from riverbed. Traditionally the fate and transport of Escherichia coli (E. coli) can be predicted by assuming a uniform bed layer with single characteristic grain size and the same amount of E. coli attached to sediment particles, yet the physicochemical properties of sediment and its effects on E. coli have not been fully characterized. To better evaluate the relationship between E. coli and sediment particles, a one-dimensional model was developed to assess the fate and transport of absorbed E. coli. The streambed was divided into a freshly deposited layer and a parent layer due to the different E. coli concentration levels in the sediment. Each bed layer consisted of two parts of non-cohesive and cohesive sediment with a bacterial decay constant ratio $\lambda$_k. This model is practical and tractable to estimate the downstream E. coli concentration under disparate bacterial conditions, and the predictions are approximately 0.5 to 2 times the two sets of field measurements. The results show that considering the difference in the E. coli concentration between historical riverbed accumulation and fresh deposition could improve the estimation of export bacterial concentration. Besides, the predictions invariably under-predict the E. coli concentrations when supposed that bed was composed of only cohesive sediment, while the results are overestimated when supposed only non-cohesive. The applications of this model suggest that in further prediction and management of microbial pollution, the contribution of sediment composition and different bed layers cannot be ignored.