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
Thu Feb 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
The strategic role of human resource development in developing competitive advantage
...Show More Authors

This research aims at highlighting the strategic role of human resource development in developing competitive advantage in light of the great challenges and rapid changes witnessed in recent years in the business world. The human element is the main engine of the organization's resources, especially when it possesses the skill quality and cognitive abilities commensurate with the nature of work. Therefore, this research focuses on the importance of human resources development strategy in contemporary organizations and reviews the summary of literature and theoretical foundations related to human resources development, as well as various philosophical concepts related to the competitive advantage and to indicate the important role

... Show More
View Publication Preview PDF
Crossref
Publication Date
Fri Dec 01 2023
Journal Name
Political Sciences Journal
The Logic of Balancing in Structural Realism: Anarchy and Expansionist Policies
...Show More Authors

This research discusses the logic of the balance of power in the field of International Relations. It focuses on the structural-systemic version of the theory because of its centrality to the realist research program within the field. The paper examines the conventional wisdom, which argues that balances of power, in a self-help system, will form regardless of the state’s motives (or intentions); It emerges as an unintended recurring consequence of the interaction of units in anarchy, which primarily seeks superior, not an equal power. This logic assumes that hegemony does not form (or fail) in a multi-state system, because its threats (actual or perceived) to the system instill fear and provoke counterbalancing behavior by other state

... Show More
View Publication Preview PDF
Crossref
Publication Date
Thu Aug 03 2023
Journal Name
Journal Of Legal Sciences
Climate Justice in Light of the Paris Agreement on Climate Change
...Show More Authors

Climate change poses a difficult challenge to social justice, people are not equally affected by climate change, especially the most vulnerable groups in developing countries because they are least prepared to face the effects of climate change, and the term climate justice is used to consider human rights, equality and historical responsibility in relation to climate change, and concepts of environmental justice can In particular, social justice in general is to achieve climate justice through the implementation of human rights, and within the framework of international efforts to confront climate change, the 2015 Paris Agreement was adopted, which included mechanisms based on transparency and subject to international review, and recogn

... Show More
View Publication Preview PDF
Publication Date
Tue Mar 30 2021
Journal Name
College Of Islamic Sciences
Evidence of news and constructional sentences in the book Forty nuclear
...Show More Authors

 

I have written my most important findings in my research are as follows:

 The book forty nuclear is one of the writings of the nuclear imam "God's mercy" in which he had collected ahaadeeth from several different sections and diverse, has been described by scientists as the orbit of Islam are all valid conversations.

 the duty to pay attention to the Sunnah of the Prophet from the linguistic point of view because it is very rich news and constructional evidence in all sections contained the forty nuclear talks on the news sentences in (30) places divided between the news request, as stated in (13)  

 home and primary news in (14) home and the news denial in (3) c

... Show More
View Publication Preview PDF
Publication Date
Mon Sep 30 2019
Journal Name
College Of Islamic Sciences
Irrigated Women News   In the historical and literary fluorescence of Andalusia
...Show More Authors

Andalusian women enjoyed much historical news in the fluorescence of Andalusia, describing it as beautiful and good cohabitation, as the men were involved in conquests, including those who were wives of the caliphs, including scientists, singers, and adept writers Hassan and tongue, in addition to the acquisition of masters in slave markets in Cordoba, Seville and many cities, In addition, Andalusian women enjoy freedom in their relationship with men and have been reflected in the historical fluorescence of Andalusia, such as the book of the history of Ibn Abdul Malik bin Habib al-Alberi (d. And the collar of the dove repented in intimacy and thousands of Ibn Hazm al-Qurtubi (d. 456 AH / 1065 CE), the book of Hilla al-Sayra of Ibn al-Wel

... Show More
View Publication Preview PDF
Publication Date
Thu Jun 15 2023
Journal Name
Journal Of Population Therapeutics And Clinical Pharmacology
Detection the Phylogenetic groups of E. coli that isolated from diarrheal in children under five years and study their relationship of common serotypes in Baghdad hospitals.
...Show More Authors

Preview PDF
Publication Date
Sat Dec 21 2024
Journal Name
Al–bahith Al–a'alami
FACTORS AFFECTING WOMEN’S USE OF ELECTRONIC MARKETING ON SOCIAL MEDIA : (Field Study)
...Show More Authors

The research aims to determine the factors affecting the woman’s use of electronic marketing in social networking sites, and to know the extent of the sample’s use of social networking sites for electronic shopping purposes. The research tool used the questionnaire form that was designed in its final form after presenting it to the arbitrators and it included a set of questions and a five-Likert scale, and used the spss statistical program to perform the statistical operations that were laid out in tables showing the frequencies, percentages and percentages Salary, mean, standard deviation, and correlation using the Spearman correlation coefficient, the Ka2 square test, the F test, the Alpha Cronbach test, and arrived at Searching to

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sun Jan 02 2022
Journal Name
Journal Of The College Of Languages (jcl)
Linguistic and extralinguistic problems of the translation of polysemic terms in the legal language from Spanish to Arabic: Problemas lingüísticos y extralingüísticos de la traducción de los términos polisémicos en el lenguaje jurídico del español al árabe
...Show More Authors

       Legislative language is characterized by its complexity, specifically in the process of translating statutory terms from two quite different languages, and from totally two different legal systems as from Spanish into Arabic. The present study stresses the process of translating legislative terms used in Spanish wills into Arabic through high lightening the polysemy of such mentioned terms and explaining their use in other legislative grounds.  Additionally, the present study elucidates, analyzes, underlines the difficulty and looks for the most appropriate procedures and techniques of translating some of the prominent inheritance expressions taking in account the legislative dif

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sun Oct 02 2016
Journal Name
Journal Of Educational And Psychological Researches
The Effect Of Flexible Grouping Strategy And Three Step Interview Strategy On Achievement Of The History Material Among Student Of The First Intermediate Class
...Show More Authors

  The research aims to know The Effect Of Flexible Grouping Strategy  and Three Step Interview strategy on achievement of the history material among student of the first literary class, The Researcher used the experimental design of the two experimental groups and the control group and with post test, researcher group (a) represent the experimental group taught according the Flexible Grouping Strategy  , and Division (c) to represent the second experimental group which studied according Three Step Interview strategy and Division (b ) to represent the control group taught in the traditional method, the number of students (99) students of (33) female students in each division. T

... Show More
View Publication Preview PDF
Publication Date
Wed Jan 30 2019
Journal Name
Journal Of The College Of Education For Women
The Difficulties which Face Public Basic School Principals in Jarash Governorate in Editing Formal Letters and Correspondence and Means of Dealing With These Problems as Perceived by Them
...Show More Authors

This study aimed at identity baying the difficulties which face public basic school
principals in jar ash governorate in editing formal letters and correspondence and means of
debating with these problems to collect data the researchers developed a question air were
established the population of the study which represents its sample consisted of 129 principals
65 males and 64 females
The results of the study revealed that the principals face difficulties in office and file
management in preparing plans and reports and writing formal letters and answering them
saved recommendations were presented among which were organizing training sessions and
workshops to train the principals on how to dead with there problems.<

... Show More
View Publication Preview PDF