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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
Tue Jun 03 2003
Journal Name
Al-academy
التسليات في البلدان الاسلامية مشاهد حياة الطرب والالات الموسيقية كما يعكسها الفن
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التسليات في البلدان الاسلامية مشاهد حياة الطرب والالات الموسيقية كما يعكسها الفن

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Publication Date
Mon Jan 23 2023
Journal Name
Arab Science Heritage Journal
العلاقات السياسية والعسكرية للإمارة العلوية في طبرستان مع الإمارة الطاهرية والصفارية والسامانية
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The stage of the establishment of the Alawite state in tabaristan was one of the most important stages in the history of the Shiite sect in Iran

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Publication Date
Sat Jan 05 2019
Journal Name
Journal Of Planner And Development
استشعار وحفز مفهوم "التنمية المستدامة" لدى طلبة مدارس اعدادية منتخبة في بغداد
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Publication Date
Wed Oct 01 2008
Journal Name
Journal Of Educational And Psychological Researches
المكانة الاجتماعية لطفل الروضة بين اقرانه وعلاقتها ببعض المتغيرات في مدينة بغداد
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استهدف البحث الكشف عن المكانة الاجتماعية لطفل الروضة بين أقرانه ، ودلالة الفروق في المكانة الاجتماعية لاطفال عينة البحث التي تعزي الى بعض المتغيرات من خلال الاجابة عن الاسئلة الاتية :

اولاً : ما المكانة الاجتماعية لدى اطفال الروضة بين اقرانهم ؟

ثانياً : ما علاقة المكانة الاجتماعية لدى اطفال الروضة ببعض المتغيرات و ذلك من خلال اختبار الفرضيات الصفرية الآتية :

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Publication Date
Tue Dec 22 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
امكانية تطبيق نظام الموازنة على اساس النشاط ABB في مديرية بلديات بابل
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Under major developments in the field of business environment, the use of traditional budgets do not fit into these developments and adversely affect the future performance of the enterprises, which requires the transition to modern systems in the preparation of the budgets of activity based budgeting ABB because they provide a more accurate and objective estimates based on scientific foundations and practical avoided arising from the use of traditional budgeting problems, Where ABB is working better allocation of resources based on the activities of an enterprise and this positively affects the performance of the administration for the purpose of evaluating their performance according to responsibility centers and decision-making govern

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Publication Date
Fri Jun 30 2023
Journal Name
مجلة نسق
اثر استراتيجية القوائم المركزة في تحصيل مادة الكيمياء طلاب الصف الثاني المتوسط
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يهدف البحث التعرف على اثر استراتيجية القوائم المركزة في تحصيل مادة الكيمياء عند طلاب الصف الثاني المتوسط وتم استخدام المنهد التجريبي ذو الضبط الجزئي وكذلك تم اختيار مجامع البحث جميع طلاب المدارس الثانوية والمتوسطة التابعة لمديرية تربية كربلاء

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Publication Date
Fri Jan 04 2019
Journal Name
Journal Of Planner And Development
تقييم الأحوال الاقتصادية للمعيشة في مدينة الموصل: السكان والمساكن للمدة 2004-2007
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Publication Date
Fri Jun 01 2012
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
تقويم كفاءة أداء الاستثمارات بحث تطبيقي في شركتي التأمين الوطنية والتأمين العراقية
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This study attempts to highlights on the evaluation of performance efficiency for Investments in both National & Iraqi Insurance companies for the years 2001-2010 and their importance on those companies and the economy of the country in order to find  out the investment areas and to compare between investment activity and its revenues as well as to compare performance of both companies in investment field.

The study was based on annual reports and balance sheets of both companies. In many chapters, this study dealt with theoretical and practical aspects of the investments and its revenues. Key hypothesis was based on this study, including four parts of Sub hypotheses about (statistical effective relationship between the

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Publication Date
Mon Jun 01 2015
Journal Name
Journal Of The College Of Languages (jcl)
Análisis de la traducción del relativo “QUE” en “la Barraca” al árabe
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The field of translation studies is full of different types of social, economic, political, and literary translations as well as other types related to the life of the human being which are several, but the translation of the grammatical aspects is considered one of the important tasks that both of the translator and interpreter have to take in consideration, so as to get an translation so perfect and so correct as much as possible. One of the grammatical aspects that we have to know how to be translated correctly is the relative pronouns. And it’s about the relative pronouns translation from Spanish to Arabic turns my research work.

      In this research, I will consider how to be translated the relat

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Publication Date
Thu Oct 25 2018
Journal Name
Journal Of Planner And Development
(تحليل القابليات الذاتية في القطاع الصناعي لتحقيق التنمية الإقليمية (مدخل تخطيطي استراتيجي
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