يهدف البحث الى دراسة وتحليل التمويل الأخضر كأحد المفاهيم الاساسية والحديثة في عالم الاعمال والاقتصاد العالمي وخاصة بعد الازمات والتحديات التي توالت على العالم نتيجة الكوارث الطبيعة وتغييرات المناخ والضغوطات على الموارد الطبيعية والتي أدت الى احداث اثرا كبيرا في اقتصاديات الكثير من الدول ، مما اضطرت الى إعادة النظر في مشاريعها وانشطتها الاستثمارية بما يوائم وطبيعة البيئة ومتغيراتها ، لذا تحتم اختيار لمثل هذه الموضوعات ودراستها وبيان تأثيرها في الأداء المالي وبالاستناد الى بيانات لمصرفين صينيين متخصصين ومطبقين للتمويل الأخضر ويعدان من المصارف المتقدمة بهذا المجال ولكونهما ضمن 10 المصارف العالمية وفق مؤشر Financial Times ومن خلال الاعتماد على مؤشر التمويل الأخضر (الائتمان او القروض الخضراء) مقابل مؤشرات الأداء المالي المتمثلة بــ(ROA , ROE) ، وتوصل الباحثين الى اهمية التمويل الأخضر من حيث الإجراءات المتبعة من كلا المصرفين ، فضلا على ان هناك تأثير معنوي للتمويل الأخضر في مؤشري الأداء المالي ، وبناءا عليه أوصى الباحثين ضرورة الاستفادة من هذه النتائج وتوظيفها في العراق بعد الدراسة التحليلية والاختبارية لكلا المصرفين الصينيين الدوليين وخاصة في ظل التغير المناخي العالمي وحماية البيئة من الانبعاثات الكربونية وتحيدها.
The aim of this investigation is to study and analysis the role of governance in the evaluation of the and social performance of the economic units to be addressed through the concept of corporate governance and then to the social performance and its relationship to corporate governance.
The most important obtained results from this research is that the corporate governance of extreme importance, and derive their importance from being an essential tool to contribute to the transparency and fair disclosure of the financial results of economic units in the fight against financial and administrative corruption in economic units, thus providing protection and confidence of all parties, and the evaluating soci
... Show Moreهدف البحث الى التعرف على القياس المحاسبي عن التنمية المستدامة، وبيان العلاقة بين القياس المحاسبي عن التنمية المستدامة وتقارير الابلاغ المالي، وكذلك بيان أثر القياس المحاسبي عن الاستدامة على تقارير الإبلاغ المالي في الشركة العامة للمنتوجات الغازية، وقد تمحورت مشكلة البحث في بيان أثر عناصر المحاسبة عن التنمية المستدامة، البيئية، والاجتماعية، والاقتصادية، على تقارير الإبلاغ المالي في الشركة العامة للمنتو
... Show MoreThe aim of this study was Identifying the relation of coordination and kinesthetic perception with artistic performance level in gymnastics skills for students in second class from the college of physical education/ university of Baghdad/ Al - jadreia .The searchers have been used the descriptive method in scanning style .The subject of this search has been taken (45) female - student in second class from the college of physical education/ university of Baghdad . The searchers have reached into specific conclusions concerning with statistic analysis about immoral joint relation between sensitive- kinetic coincidence and realization and with Artistic Performance Level in Gymnastics Skills for Women for second class .The an important recommen
... Show MoreThe present study was conducted to investigate the relationship between critical thinking, epistemological beliefs, and learning strategies with the academic performance of high school first-grade male and female students in Yazd. For this purpose, from among all first-grade students, as many as 250 students (130 females and 120 males) were selected by using multistage cluster sampling. The data needed were then collected through using California Critical Thinking Skills Test, Schommer's Epistemological Beliefs Questionnaire, Biggs’ Revised Two Factor Study Process Questionnaire. The findings indicated that there is a positive significant relationship between critical thinking and academic performance and achievement. Moreover, four fa
... Show MoreElectronic University Library: Reality and Ambition Case Study Central Library of Baghdad University
Under aerobic and anaerobic conditions, two laboratory-scale reactors were operated. Each reactor
was packed with 8.5 kg of shredded synthetic solid waste (less than 5 cm) that was prepared according to an
average composition of domestic solid waste in the city of Kirkuk. Using an air compressor, aerobic
conditions were created in the aerobic reactor. This study shows that the aerobic reactor was more efficient in
COD and BOD5 removal which were 97.88% and 91.25% while in case of anaerobic reactor, they were
66.53%and 19.11%, respectively.
The aim of this scientific paper is to highlight the effective role of women working in economic development, especially those working in the entrepreneurial sector, which we see as encouraging at the macro-economic level and at the personal level, by highlighting their potential to help them enter the private labour market, value them and empower their role in the economic arena in order to win this bet to become productive and effective workers at all levels.
Through this paper, we will try to highlight the role of Algerian women's contribution to economic development through access to the world of entrepreneurship, and we will also try to find statistics on their success levels at the local and interna
... Show MoreDue to increased consumption of resources, especially energy it was necessary to find alternatives characterized by the same quality as well as being of less expensive, and most important of these alternatives are characterized by waste and the fact that humancannot stop consumption. So we have consideredwaste as an alternative and cheap economic resources and by using environmental index the MIP (input materials per unit ,unit / service) is based on the grounds that the product is not the end of itselfit is a product to meet the need of a product or service, awarded a resource input and output within the five basic elements are the raw materials is ecological, Raw materials ecological, water, air and soil erosion for a
... Show Moreالمستخلص دفعتنا الاوضاع السياسية الاخيرة التي تعرضت لها المدينة في حربها ضد الارهاب، الى الالتفات للوضع الحالي لمدينة الموصل وتحديدا المدينة القديمة على الضفة اليمنى من نهر دجلة للتذكير باهم احداث تاريخها وجمال تراثها الحضاري قبل تعرضه للتدمير على يد الارهاب، وفي هذا البحث استعرضنا مراحل نشأت ثم ولادة ونمو وتطور المدينة القديمة والتي يطلق عليها بالمراحل المورفولوجيه للتذكير بماضي المدينة واهميته م
... Show MoreAbstract
The goal of current research to describe and diagnose the level of attention of doctors to design and regulatory dimensions, (strategic vision, organizational structure, organizational processes, business systems, personnel), and the performance of hospitals and dimensions, in six hospitals in medicine and selected a sample for research, as well as identify organizational design effect in the performance of hospitals and dimensions (efficiency, the development of human resources, patient satisfaction, achieve financial results, quality of health care).
Research has focused in part theoretical on key variables to look organizational des
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