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Measuring the impact of corporate governance mechanisms on social responsibility reports for a sample of Iraqi companies listed on the Iraq Stock Exchange
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The study aims to indicate the role of the mechanisms and principles of corporate governance in the activation of social responsibility reports, and increase disclosure, to achieve sustainability, legitimacy, and integrity of the business. Through the presentation of the conceptual framework for corporate governance and social responsibility, identify the key dimensions of social responsibility and the statement of the relationship between the mechanisms of governance and social responsibility reports in accordance with these dimensions. To prove the hypothesis research has selected a sample of listed companies in the Iraqi market for securities, The use of two methods for data analysis, The first is the analysis of the annual financial statements for the research sample to indicate the level of disclosure of social responsibility, The second method is the use of statistical analysis (SPSS) data questionnaire form which was distributed to the members of the research community sample, to indicate the level of understanding and awareness of the importance of the sample governance members and their role in activating social responsibility reports. In order to measure the impact of the mechanisms of corporate governance and social responsibility reports. The research found a number of important conclusions of the existence of a significant effect of the mechanism of the Board of Directors on the activation of social responsibility in the Iraqi economic units for the research sample. Despite the existence of the understanding and application of the mechanisms of governance in the research sample companies but does not rise to the degree of transparency in the disclosure of non-financial information for the absence of a separate law supports governance and social responsibility. The research found a number of recommendations, the most important of which the lack of independent law governance and social responsibility generates weakness in disclosure and transparency of the reports of social responsibility, leading to a delay in achieving the goals of sustainable development, So requires professional organizations to support the government and issuing a separate mandatory law in line with the principles of the OECD 2015, In harmony with the needs and expectations of the community.   Duty implementation of all units in different sectors and the imposition of penal sanctions in the case of non-implementation. The other recommendation to emphasize the responsibility of the Board of Directors in the implementation of the follow-up mechanisms of corporate governance Which is the framework and organizational structure of the practices of responsibility, And establishing a culture of responsibility within the company's strategy and relationships to ensure the transparency of the reports of social responsibility Which creates additional value for the company to accept its help in the community And excellence in local and international markets to achieve sustainable development.

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Publication Date
Fri Sep 30 2022
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The impact of adopting international accounting and financial reporting standards to measure investments in stock on sustainable growth: applied research
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Investments in shares represent an essential component of companies’ assets and a source of profit making resources. These investments are linked to the areas of trading and speculation, which is reflected on their market value, which makes accounting for and evaluating these investments require their own accounting standards, and thus several international standards were issued regarding this as well as a statement of their impact on growth Sustainable, as the research problem is to show the impact of measuring investments in shares according to international accounting and financial reporting standards on the sustainable growth of economic units, the research sample and its reflection on audit procedures. In accordance with i

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Publication Date
Fri Feb 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
The impact of enabling the effectiveness of the work of the audit committees in private commercial banks (A survey study of the views of a sample of the objective of the inspection bodies represented by the Central Bank and the Securities Commission and e
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The aim of this study is to identify the effect of enabling the effectiveness of the work of the audit committees in private commercial banks and to identify the extent of awareness of the importance of empowerment in the work of these committees, especially as it is known that these committees, especially the inspection committees that go to private banks and from various sources including committees of the Central Bank of Iraq Committees of the Securities Commission and finally committees of the external audit offices, through an analysis of the determinants of empowerment in the performance of the most important work of the audit committees, namely: supervising the process of preparing reports, supervising the system of intern

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Publication Date
Sat Feb 20 2021
Journal Name
International Journal Of Research In Social Sciences And Humanities
SOCIAL CAPITAL AND ITS IMPACT ON THE DEMOCRATIC CONSOLIDATION
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Publication Date
Wed Jun 28 2023
Journal Name
Al–bahith Al–a'alami
The Impact of Iraqi Politicians' Use of Twitter on Public Political Awareness
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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.

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Publication Date
Tue Aug 15 2023
Journal Name
Journal Of Economics And Administrative Sciences
Industries Based on the Petrochemical Industry in Iraq-Plastics Industry as a Model
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This study came to discuss the subject of industries dependent on petrochemical industries in Iraq (plastic as a model) during the period 2005–2020, and the study concluded that the plastic industries contribute to areas of advancement and progress and opportunities to deal efficiently with the challenges posed by the new variables, the most important of which is the information revolution. communications and trade liberalization, and this is what contributes to the competitiveness of these industries. And because the petrochemical industry in Iraq has an active role in establishing plastic industrial clusters and clusters of micro, small, and medium industries by providing the necessary feedstock for these industries in various fields

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Publication Date
Fri Aug 01 2014
Journal Name
Journal Of Economics And Administrative Sciences
The Causal Relationship Between Money Supply , Inflation and Exchange Rate in Iraq for the Period ( 1990-2011)
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   The paper aims to measure the impact of monetary policy on price stability , by testing the causal relationship between the money supply,  inflation rate and the exchange rate , In order to prove that the  inflation is a monetary phenomenon in the Iraqi economy , and that the exchange rate is controlled in the money supply , the money supply as an endogenous  variable continued we found by using the standard tests to the existence of a single co-integration  between the money supply and the rate of inflation and the money supply and the parallel exchange rate, This confirms the existence of a long-term relationship between the variables , It also confirmed the results of the vector error correctio

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Publication Date
Mon Dec 01 2014
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Impact of Applying the Percentage of Complete Method or the Complete Contract One on the Taxation of the Long – Term Construction Contracts: بحث تطبيقي في الهيئة العامة للضرائب – قسم الشركات
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The research aims to shed light on the amount of proceeds annual tax for each of the way the contract total and percentage of completion method - see which is better - as well as the current problems arising from the application method of the contract in full in settling accounts tax - to identify problems - related to postpone settling accounts tax in accordance with the way the contract fully and determine the advantages and disadvantages of each of the methods through practical application , and then use the results as inputs to help in the decision to confirm the continuation of the GCT using a full decade in settling accounts tax for long-term construction contracts or forgo them.

Were the result of research the existence of

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Publication Date
Tue Jun 30 2020
Journal Name
Journal Of Economics And Administrative Sciences
The Impact of the Adoption of IAS.1 on Improving the Qualitative Characteristics Using Financial Indicators - An Applied study
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The international financial accounting and reporting standards IFRS/IAS represent the set of rules and foundations that the economic entity must follow in the measurement, presentation, and disclosure of the elements of the financial statements, the implementation of adopting the international financial reporting standards contributes to improving the qualitative characteristics of accounting information, so the current research aims to explain the role of adopting the International Accounting Standard (IAS) in improving the qualitative characteristics as well as analyzing the impact of the adoption of IAS.1 in improving the qualitative characteristics of accounting information within the financi

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Publication Date
Wed Jun 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
The Impact of Marketing Culture on Marketing Management Orientations
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The problem of the study is concerned with the work of The Iraqi Airways Company in political, economic, and social environment that suffers instability for many years. This has its negative outcomes regarding its decisions of providing services  to its markets and customers as a result of the orientations, behavior, and marketing values the company management adopted. The aim of this study is to investigate the marketing philosophy adopted by the management and to identify the extent it suits the materialistic and the human capacities of the company and its current environmental circumstances within the  marketing culture common to the thoughts and behaviors of the management and their employees. And in order to achiev

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Publication Date
Sun Apr 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
((The Impact of Organizational Values on achieve Strategic Success Analytical Research in the Iraq Ministry of Oil ))
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This study aims to determine the impact of organization values as an independent variable across its dimensions (organization management values, organization mission values, relations management values, and environment management values) on achieve the strategic success which is the dependent variable and include its dimensions  (environmental analysis, creative thinking, strategic decision, effective implementation, and leadership capacities). The study is conducted in the Iraq Oil Ministry. It deployed the analytical descriptive approach. It focuses on the study problem enquiries throughout addressing several principal and sub-hypothesizes in regards to cause and effect relationship. To achieve this result

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