Preferred Language
Articles
/
jeasiq-572
The Committed of the Auditors for the Procedures of Environmental audits (An Exploratory Study of a sample of auditing offices in Iraq)
...Show More Authors

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

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Sun Jun 01 2008
Journal Name
Journal Of Economics And Administrative Sciences
تحليل الدور الاستراتيجي لتقانة المعلومات في منظمات الأعمال
...Show More Authors

The strategic approach had a great effect on information technology analysis which relevant to business organizations. The role was explicated, through uses of the strategic leadership for these approaches to support the strategic capabilities (powers) and its contribution to reach the advantage and superiority strategy. This paper was attempt to reveal the strategic philosophy or strategic talent mind had a big role on confrontation the strategic risk and challenges. The paper was concluded by represents a wide perspective for the information technology and its effects on organizations strategic role. The topic can be considered as a rational and reasonable contribution, in addition to the opportunist pragmatic analysis will sup

... Show More
View Publication Preview PDF
Crossref
Publication Date
Wed Mar 30 2022
Journal Name
Arab Science Heritage Journal
ملامح التلطف في نهج البلاغة الرسائل والوصايا انموذجاً
...Show More Authors

This study aims to look in the commandments and letters of Imam

 Abi Talib (A.S.) that narrated in the (Nehj Albalagah). In addition the researcher will study the method of kindness and and sentences structures of

View Publication Preview PDF
Publication Date
Mon Dec 26 2022
Journal Name
Arab Science Heritage Journal
أثر اللهجات العربية في إغناء ظاهرة الإتباع الحركي
...Show More Authors

       In research it is an important phonemic change for the speaker to reach Ease and lightness ,wich is the kinetic follow-up , and we tried to collect the scattered matter in the various dialects

View Publication Preview PDF
Publication Date
Mon Sep 25 2023
Journal Name
Arab Science Heritage Journal
مرجعية الموروث الشعري في شعر ابي إسحاق الغزي
...Show More Authors

Literary heritage and its employment in poetry has received the attention of poets, and they have employed it in their literary texts, as this employment is one of the oldest phenomena in Arabic literature, that the inspiration of this heritage in texts through the overlap of their texts with previous texts, and no poet neglected the importance of this employment.

View Publication Preview PDF
Publication Date
Sat Dec 06 2014
Journal Name
دراسات دولية
العوامل الداخلية والخارجية للتغيير السياسي في المنطقة العربية
...Show More Authors

لقد شهدت المنطقة العربية تحولات وتغييرات شاملة انطوت على عنصري المفاجأة من حيث التوقيت، وانعكاساتها الاقليمية والدولية، إذ اجتاحت الدول العربية ثورات شعبية احدثت جملة من التغيرات والتبدلات الجيوسياسية، اذ استطاع بعضها اقتلاع انظمة حاكمة كان من غير المتصور ان تتزحزح من مكانها مع تسلحها بكل ادوات العصر من القمع والديكتاتورية الاستبداد، لذا كان للطابع الشعبي السلمي والنجاح الذي تحقق للشعوب العربية كما في م

... Show More
View Publication Preview PDF
Publication Date
Mon Jan 01 2018
Journal Name
جامعة بغداد - كلية التربية للعلوم التطبيقية - إبن الهيثم
دليل التجارب العملية في الكيمياء اللأعضوية / المرحلة الثانية
...Show More Authors

تعد التجارب المختبرية من أهم الوسائل التي تمكن من فهم خصائص المواد الكيميائية وسلوكها، كما إنها الوسيلة الوحيدة لتحضير المركبات الكيميائية المختلفة. وقد أدى تطور التكنولوجيا في الوقت الحاضر إلى إستخدام أدوات وأجهزة قياس في المختبر مكنت من زيادة دقة نتائج التجارب وسرعة الحصول عليها. أن تفعيل المختبر وإجراء الأنشطة العملية يمكن أن تحقق عدة أمور منها : 1- تُنمي في الطالب مهارات التفكير العلمي ( الملاحظ

... Show More
Preview PDF
Publication Date
Mon Dec 01 2008
Journal Name
Journal Of Economics And Administrative Sciences
ظاهرة العاملين المؤقتين ( الدور المتنامي في ظل العالمية)
...Show More Authors

The research intended to take into consideration the phenomena of employing the temporary employees through the business organization increasingly, which has become one of the most apparent features of the contemporary strategy of the human resources management. It depends on the analytical descrptive Approach to meet the research problem which has been focalized around the dispute praising regarding the phenomena of the temporary employment and its dimensions and challenges which can be faced by the management of human resources as a result .The importance of the research is represented as one of rare research which confronts to the phenomena of the temporary employment in the Iraqi business environment. The most prominent objec

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sat Sep 04 2021
Journal Name
القانون والعلوم السياسية
المصالح الامريكية في القارة الافريقية بعد عام 2000
...Show More Authors

تنشر الولايات المتحدة قوات في جميع دول القارة الافريقية بهدف السيطرة الكاملة عليها وتحقيق اهدافها ومصالحها

Preview PDF
Publication Date
Mon Apr 29 2019
Journal Name
Arab Science Heritage Journal
الامثال الأمثال الشعبية وآثرها في تراث مدينة بغداد
...Show More Authors

Proverbs represent the morality and behavior of man in the environment in which he lives, they express the virtues of authentic , benign and urges the ethics as it is characterized by comprehensive over time and time as well as became rules imposed and accepted norms settled in the souls after the people gradually continued to import it through generations

View Publication Preview PDF
Publication Date
Mon Jan 23 2023
Journal Name
Arab Science Heritage Journal
أثر اللهجات العربية في إغناء ظاهرة الإتباع الحركي
...Show More Authors

       In research it is an important phonemic change for the speaker to reach Ease and lightness ,wich is the kinetic follow-up , and we tried to collect the scattered matter in the various dialects.
it is studied with the ancient and modern Showing the occurrence of this term between both sides Then we clarified the phoneme explanation for this phenomenon

View Publication Preview PDF