The research aimed to demonstrate the role of accounting integration and green taxes in achieving sustainable development in the Iraqi oil sector. The research adopted the descriptive-analytical approach and was applied to a sample of (120) individuals specializing in the Ministry of Finance, the State Audit Bureau, and academic institutions, using a questionnaire as a data collection tool. The research concluded that there is a significant correlation and impact between accounting integration, green taxes, and the dimensions of sustainable development. The research recommended the necessity of adopting green technological innovation and activating the "polluter pays" principle to enhance environmental performance and support sustainability in the oil sector
Heritage is considered as the civilization and cultural wealth accumulated over the . centuries, whereas architectural heritage is the physical witness of that civilization. Despite the fact that architectural heritage is the most important effort for economic development of any communit,، it suffers from deterioration and neglection especially in the Arab communities. Recently awareness has increased about the importance of investing on architectural heritage generally and sustainable investment particularly. The goal of investment process in heritage areas is to revive economic activity in addition to attempt to revive the heritage and community values. Research aims to examine the relationship between sustainable investment and
... Show MoreCrocidolomia binotalis (Cb) (Zeller) is one of the main pests of cabbage which is difficult for farmers to control in the Ijen Crater in Indonesia. The demand for cabbage in Indonesia is increasing every year, so intensification efforts are continuously being made. Farmers intensively use synthetic pesticides as the primary control of Cb. The purpose of this study is to examine several control agents that can be used as an alternative to synthetic pesticides. Then, it provides recommendations to Ijen Crater farmers to adapt in reducing the use of synthetic pesticides. The biopesticide used was based on the Nuclear Polyhedrosis Virus strains of Spodoptera litura (SlNPV) and Helicoverpa armigera (HaNPV), botanical pesticides, and
... Show MoreIn recent years, the steady stream of artificial intelligence into economic systems has become a torrent. It is changing how we generate wealth and grow anew. Manufacturing, finance, health care energy, agriculture and education are just a few of the areas where AI may result in dramatic increases in productivity as well as innovation and sustainability. Predictive analytics, AI, robotics and natural language processing have significantly contributed in the improvement of resource allocation mechanisms and decision making as well as reaching SDGs. The concept of Artificial Humanity is also introduced in the paper. It shows how AI could become a global cognitive network to foster knowledge. By comparison and references of the literature, thi
... Show MoreThe research starts from studying the contractual budget, which is one of the modern trends in preparing public budgets, both operational and capital, in addition to meeting the requirements of the global trend to achieve sustainable growth in all fields, whether financial or non-financial, and tools for the contractual budget have been identified (participation contracts, planning Implementation, monitoring) and studying its impact in supporting sustainable development through its dimensions (economic, social, and environmental). The method of the questionnaire was adopted as a main tool in collecting information on research variables and distributing it to a sample of (70) individuals who dictate positions of professional respo
... Show MoreThe use of the plastic waste material to stabilize soil is step in the right direction making the construction industry a suitable candidate with its high consumption capacity. The method would be a reliable alternative to traditional ground improvement technique. It would be cost effective, sustainable and environmentally friendly. In this review paper, the behaviour of reinforced soil with plastic waste would be discussed including its suitability for pavement and road construction. The previous literature highlighted by authors will be reviewed in focus on type of treated soil, nature, shape, geometry, and amount of the added plastic waste. The aim of this review is to investigate the effect of granules and fibre plastic waste materials
... Show Morebased search on two variables two main (Administrative empowerment ) and (technical innovation) target detection relationship and influence between the five dimensions (the delegation of authority , personnel training , effective communication, work teams , motivating employees) and
(technical innovation) conducted research in General Company for electrical Industries , and through the sample included the views of managers in the various administrative levels poll .
And adopted a researcher at a major tool for data collection is questionnaire designed to find, as was the contents of the questionnaire analysis according to the Statistical Information System ( Spss), The (55) to identi
... Show MoreThe research, entitled: "The Development Theory of Women's Empowerment in Islamic Sharia Law ", aims to show the means of human development for women through the texts of the Quran and Sunnah. It talked about the concept of human development for women, the goals of women's empowerment in legislative texts, the goals of human development in empowering women, the developmental aspect of women in the Sunnah of the Prophet, the integration of development in Islamic Sharia Law , and then the conclusion and sources.
This research investigates the impact of Iraqi politicians' utilization of Twitter as an interactive media tool to communicate their positions and perspectives on political events. Twitter has become a significant platform for dialogue and interactive discussions. The survey method, specifically the descriptive approach, was employed to answer research questions and achieve objectives. A sample of 100 Iraqi Twitter users was selected, considering demographic variables such as gender, age, and educational background, during the period from September 15 to October 1, 2022.
At the heart of every robust economy is a vital banking system. The functional banking system can effectively perform several functions such as mobilizing savings, allocating credit, monitoring managers, transforming risks, and facilitating the financial transactions. This paper aims to measure the impact of banking system development on economic growth in Iraq. Credit to private sector divided by GDP used as a proxy of banking development. Real per capita GDP used as a proxy of economic growth. By using Autoregressive Distributed Lag (ARDL) model, the paper finds that the undeveloped Iraqi banking system could not promote economic growth in the country. Therefore, a variety of policies need to be taken to spur the role of bankin
... Show MoreEducation is the most powerful and important weapon in fighting poverty and unemployment because it provides students with new skills that appropriate the new market requirements and fair distribution of natural resources. It also transfers knowledge, skills, and ethics over generations. Education aims to create effective leaders who go under training and rehabilitation process, create a new human and instill faith, generate the creativity and innovation, and keep abreast with scientific process, updating curriculum, and finally, applying the technical education