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The Committed of the Auditors for the Procedures of Environmental audits (An Exploratory Study of a sample of auditing offices in Iraq)
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At the beginning of the nineties increased responsibility of the auditor to the community as the demand for auditing the environmental performance for the economic units in addition to audit the financial performance. With the aim of preserving the environment and reducing the damagse as  aresult of the negative effects of the activities of these units.

The researh deal with two sides the first one identifies the theoretical framework of the concept of environmental audits, requirements, methods, types of procedures, and duties of  the auditor in conducting  environmental audits. It also deals with the concept of the environmental report and the elements  that should be included in the report itself, as well as the role of local and  international organizations in practicing the environmental auditing.

 The second side has tested the research hypotheses by preparing a questionnair distributed to a sample of the study community ,which included auditing offices . The questionnaire contains two sides, the first one is to test the reality of the application of auditing offices for the concept of environmental audits, extent of their commitment to environmental audit procedure recently .The second to test the commitment of the auditing offices in Iraq to the environmental  audit procedures to protect the environmental in the future. It includes three axis (environmental compliance test,the test of laboratory technical testing, financial and environmental analysis). The results were analyzed using the( SPSS ) statistical program, the study concluded that the auditing offices in Iraq does not currently commit to the environmental audit procedures. It also concluded that the commitment of auditing offices to the environmental  procedures in Iraq in the future will  contribute in protecting environment. Also The study also recommended the need for state intervention to issue laws and regulations relating environmental audit, and to put bases for granting Iraq Vocational certification that enable the auditor to conduct environmental audit profession.

 

Key wards: Environmental Audit , Enviro

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Publication Date
Mon Dec 01 2008
Journal Name
Journal Of Economics And Administrative Sciences
ستراتيجيات ردم الفجوة الرقمية في دول الاسكوا – مع إشارة خاصة للعراق-
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إن التغيرات السريعة والبعيدة المدى في تكنولوجيا المعلومات القائمة على أساس الالكترونيات الدقيقة تساعد في حدوث تحول في صورة الاقتصاد العالمي، وكذلك تساعد في تغيير المزايا التنافسية للبلدان، وربط المؤسسات البعيدة ببعضها البعض، ونشر الخدمات المالية على نطاق عالمي، وكذلك إثارة مشكلات جديدة او العكس فتح فرص جديدة أمام تنمية ونمو أفقر البلدان .

وأدت هذه التكنولوجيا الجديد

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Publication Date
Wed Jun 01 2011
Journal Name
Journal Of The College Of Languages (jcl)
توظيف التراث واللون في روايتي نبوءة فرعون وشاي العروس لميسلون هادي
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The novel in its construction depends on set of life elements that is employed by the writer or the novelist to create a convincing world that resemble the real life world and as the novel is going toward experimentation and employing modern phenomenon we find the novelist tends to take advantage from the most realistic details to achieve the required convincing state through serious situations and the novelist Maysaloun Hadi depended in writing her novels on creating tight relations between the things and the elements that has inspired her which are mostly from the environment and from reality , as an example of these elements is the old inherited traditions that distinguish Iraq society as this element is a very important point in Iraq

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Publication Date
Thu Mar 01 2007
Journal Name
Journal Of Economics And Administrative Sciences
International business particularly that centered on foreign direct investment
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While practicing of International business particularly that centered on foreign direct investment, let on one side, to achieving objectives of transnational corporations specially that represented in continuous pursue to improving its cash flows and maximization of stockholders wealth which is considered the most important objective to the transnational corporations, but in the same time its lead, on other side, to increasing the foreign exchange risk exposuring these corporations. So, the transnational corporations (TNCs) struggling to make strategies which are dealing in smart way, with this risk and its management in way that enable to avoiding risk comple

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Publication Date
Thu Mar 01 2007
Journal Name
Journal Of Economics And Administrative Sciences
مقارنة الأساليب المستخدمة في تحديد عدد المركبات الرئيسية مع التطبيق العملي
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The principal components analysis is used in analyzing many economic and social phenomena; and one of them is related to a large group in our society who are the university instructors. This phenomenon is the delay occurred in getting university instructor to his next scientific title. And as the determination of the principal components number inside the principal components depends on using many methods, we have compared between three of these methods that are: (BARTLETT, SCREE DIAGRAM, JOLLIFFE).

     We concluded that JOLLIFFE method was the best one in analyzing the studying phenomenon data among these three methods, we found the most distinguishing factors effecting on t

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Publication Date
Tue Aug 03 2021
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Using financial and non-financial information ) SASB standards) to enhance investor confidence
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Companies seek to enhance investor confidence by achieving the highest level of transparency in disclosure of financial and non-financial information (SASB standards) for Iraqi insurance companies listed on the financial market. The aim of the research is to identify the extent of the ability of financial and non-financial information to enhance transparency in reporting, which is reflected in Investor confidence. And the standards of sustainability development accounting issued by (SASB) through the electronic questionnaire that was distributed. Companies seek to achieve a set of goals, the most important of which is to enhance investor confidence by improving transparency in disclosure. Concerning the employment of financial an

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Publication Date
Sun Jan 01 2012
Journal Name
Journal Of Educational And Psychological Researches
معوقات استخدام الطرائق الحديثة لتدريس مواد اللغة العربية في المرحلة الإعدادية
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objective of this research is to identify some of the obstacles that face secondary school teachers of the Arabic language courses in using modern teaching methods in class.

The research focuses on secondary school teachers of the Arabic language courses at the central region of Nineveh Governorate for the school year (2008-2009). 30 teachers out of 792, were randomly chosen to apply the research tool upon.

To fulfill the objective of this research, the researcher first surveyed a number of teachers , he then identified four categories of obstacles; obstacles related to school administrative system and environment, the teacher, courses and pupils, and the nature of teaching method

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Publication Date
Sun Dec 27 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
تفعيل دور وزارة التخطيط في تقييم الجدوى الفنية والاقتصادية للمشاريع المقترحة
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The success of any work requires the development of prior plans for the success of this work as well as providing the necessary sources of funds for the implementation of those plans, where the start of the research problem of delayed sending project proposals to the Ministry of Planning to do its job oversight in checking the technical and economic of those projects feasibility studies, has sought the researcher to the statement of need activating the role of the Ministry of planning in the study of projects before they are implemented and the trade-offs between important projects and projects the most important as they related to the usefulness of the community as well as the economic feasibility evaluation of them in terms of providin

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Publication Date
Tue Nov 13 2018
Journal Name
Arab Science Heritage Journal
استيلاء (هنري تيودور) Henry Tudor واستيلاءه على السلطة في انكلترا عام1485
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Some great families in England had competed for the sake of getting authority and power in England.

This competition turned to be a bloody civil war which extended till 1455 and ended with the victory of Henry Tudor whose judgment in England started from 28th of August 1458, consequently a new dynast which is known as (the Tudor)has established

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Publication Date
Sun Sep 29 2019
Journal Name
مجلة متون
البلادة العاطفية لدى طلبة الجامعة في ضوء متغيري النوع والتخصص الدراسي
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هدفت الدراسة الحالية التعرف على البلادة العاطفية لطلبة الجامعة وكذلك التعرف على معنوية الفروق في البلادة العاطفية تبعاً لمتغيري: النوع (ذكور-اناث) والتخصص الدراسي (علمي –انساني) ، تآلفت عينة الدراسة من (400) طالب وطالبة موزعين بالتساوي حسب النوع والتخصص الدراسي تم اختيارهم عشوائيا من طلبة الجامعة، استخدمت الباحثة مقياس البلادة العاطفية من (اعداد الباحثة) وبعد تطبيق المقياس على عينة البحث واستخراج البيانات با

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Publication Date
Tue Jan 12 2021
Journal Name
Arab Science Heritage Journal
الأثر الوظيفي للإعلام النسوي في الاصلاح السيدة زينب (عليها السلام ) أنموذجا
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      The pause of AL-Hawra Zainab(peace be upon her) is a great opportunity to show the Muslim woman in combating injustice and tyranny, but we find the lack of knowledge of the leader of the media AL-Husseini(peace be upon 

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