Preferred Language
Articles
/
jeasiq-661
Display, analyze and evaluate the alternatives selected models used in the measurement and disclosure of corporate social responsibility
...Show More Authors

       The economic development and intense competition may make economic units neglected the social aspect as a service workers and the environment, the community and focus on the economic side and achieve profitability only, which puts it in a position of accountability of trade unions and bodies, environment, health, civil society organizations and the focus of many studies accounting in order to clarify social activities and disclosed in the financial statements, increasing pressure from multiple parties calling for governments to issue laws and regulations oblige economic units to disclose complete and accurate information in a timely manner for all social activities and be subject to the disclosure of the social controls that govern the same financial disclosure. I've included accounting thought in the field to reveal the social responsibility of many of the models that have been proposed for a report on the activities of a social nature exercised by the economic units, which made it so multiplicity of models problem facing accountants when applying accounting social responsibility as the lack of agreement on a particular model this means that the application difference between them and thus unable to provide a standard of comparison in susceptibility to social accounting reports.

            The aim of this search is identify uniform method for measurement disclosure of the social responsibility that consoldition contribute in used methods by accountants and those engaged in it  This current search was reached to conclusion that the multiplicity of measurement disclosure      methods for social responsibility was lost the unify the taken decision in the identify requairments of social responsibility from economic unity

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Sun Sep 01 2019
Journal Name
American Journal Of Pharmaceutical Education
Quantitative and Qualitative Factors Associated with Social Isolation Among Graduate and Professional Health Science Students
...Show More Authors

View Publication
Crossref (42)
Crossref
Publication Date
Fri Feb 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
Limit the auditor's personal judgment and its reflection on the quality of the audit report
...Show More Authors

The main objective of the audit is The asset is maintained and operated efficiently and is done through to detect fraud and errors in the financial statements and to verify the accuracy and accuracy of the information contained therein and to give a neutral technical opinion on the basis of that, thus the auditor has a professional responsibility in achieving this goal, and that the effects of issuing a wrong opinion works on The loading of the beneficiaries is significant damage, And therefore the presence of any error or bias of the auditor when taking personal judgments in relation to the determination of the relative importance and the selection of audit samples and determine the adequacy and validity of evidence and implemen

... Show More
View Publication Preview PDF
Crossref
Publication Date
Tue Jan 28 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The role of accounting system in the recovery from the impact of financial crisis
...Show More Authors

          This study aims to identify the concepts of financial crisis and its reasons of creation , also explain the effects of the accounting disclosure and the International Accounting Standards in current financial crisis, In addition to,  indicate the role of accounting in the reform of the financial system from the impact of financial crisis.      

       The  methodology of this study orientied to two main aspects, the first is an identifying approach through exploring the opinion of financial experts, the second aspect is based on an analytical approach to satisfy the requirements  of experts to get there opi

... Show More
View Publication Preview PDF
Publication Date
Wed Jan 30 2019
Journal Name
مجلة العلوم القانونية
تعديل احكام المسؤولية المدنية للخبير الاستشاري
...Show More Authors

يتناول البحث موضوع تعديل احكام المسؤولية المدنية للخبير الاستشاري

Publication Date
Thu Jan 24 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Accounting For Investments In Joint Projects Accounting to the International Accounting Standard: An applied Study at the General Company for food Stuff Trading
...Show More Authors

   As a result of the entry of  multinationals companies in Iraq for investing in the joint projects through conducting agreements and contracts for work on important and strategic projects to get the necessary funds and various experiences which characterize the foreign participant sides that Iraq currently needs them and because of the non-applying the accounting processing stipulated in the unified accounting system in addition to the absence of a local accounting bases as well as the default of the participant contracts on indicating the accounting methods about those projects which are considered one of the bases that enables auditors in the public sector to depend on it, thus the research paper deals with studying an

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sat Jan 13 2018
Journal Name
Journal Of Engineering
Regression Analysis Models to Predict the 28 -day Compressive Strength Using Accelerated Curing Tests
...Show More Authors

Regression analysis models are adopted by using SPSS program to predict the 28-day compressive strength as dependent variable and the accelerated compressive strength as independent variable. Three accelerated curing method was adopted, warm water (35ºC) and autogenous according to ASTM C C684-99 and the British method (55ºC) according to BS1881: Part 112:1983. The experimental concrete mix design was according to ACI 211.1. Twenty eight concrete mixes with slump rang (25-50) mm and (75-100)mm for rounded and crushed coarse aggregate with cement content (585, 512, 455, 410, 372 and 341)Kg/m3.

      The experimental results showed that the acc

... Show More
View Publication Preview PDF
Publication Date
Fri Mar 15 2019
Journal Name
Journal Of The College Of Education For Women
Exploring the Effectiveness of two Scales for Measuring Cultural Intelligence of the Preparatory School Students
...Show More Authors

The present study aims at exploring tow cultural intelligence scales of preparatory school students. It also aims at finding out the statistically significant differences according to gender and specification. Accordingly, the present study seeks to answer the following questions:

  1. Is there cultural intelligence of the preparatory school students?
  2. Is there any statistically significant differences according to gender and specification variables?
  3. Is there a scale more effective than cultural intelligence scales?

The stratified random sampling method is used to for selecting the sample of (216) students of scientific and humanistic specifications from

... Show More
View Publication Preview PDF
Publication Date
Mon Dec 30 2019
Journal Name
College Of Islamic Sciences
Question and answer about the hadith (People are partners in three) To Mr. Muhammad bin Ismail, Prince Al-San’ani, may God have mercy on him (1182 AH)
...Show More Authors

There is no doubt that the achievement of the manuscripts is important in a place as it is based on reviving the heritage of the Islamic nation, as well as engaging in the prophetic hadith and its sciences pride for every Muslim, and this prompted me to achieve a manuscript message that serves this aspect i.e. the science of the prophetic hadith, and in an important subject that needs to stand on Each of the people, as well as the one who cares about the science of hadith and this topic is: Explaining the hadith of the people is partners in three, to the scholar Muhammad bin Ismail, famous for the Prince Al-Sanani, mentioning his methods and evidence, and their degree of health and weakness, and the statement of what is intended of him,

... Show More
View Publication Preview PDF
Publication Date
Tue Dec 29 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Electronic Payment System and its impact on the efficiency of the performance of banking: An applied research on a sample of banking sector in Iraq
...Show More Authors

The electronic payment systems are considered the most important infrastructure for the work of banks, particularly after a steady and remarkable development in information and communication technology, Which created the reality of the work of the infrastructure for these systems and these systems also become one of the most important components of infrastructure for the work of banks, cause it is one of the most important channels through which the transfer of cash, financial instruments between financial institutions in general and banking in particular.

     In order to achieve the objectives of the research, the most important to identify the concept of electronic payment systems, and its divisions, and th

... Show More
View Publication Preview PDF
Publication Date
Wed Dec 01 2021
Journal Name
Journal Of Economics And Administrative Sciences
The Mediating Role of Managing the High Involvement Management Between Organizational Power and Negotiation StrategiesAnalytical Research of the Views of a Sample of Leaders of the Iraqi Ministry of Industry and Minerals
...Show More Authors

The research aims to test the relationship and impact of High Involvement Management as an independent variable in negotiation strategies as a response variable, at the headquarters of the Iraqi Ministry of Industry and Minerals in Baghdad Governorate, and then trying to come up with a set of recommendations that contribute to strengthening the negotiations carried out by the ministry’s leaders and based on the importance of the topic of research in public organizations and the importance of the surveyed organizations to the society. The descriptive-analytical approach was adopted in the completion of this research, and the research included a sample of (180) leaders of the Iraqi Ministry of Industry and Minerals, and data was

... Show More
View Publication Preview PDF
Crossref (3)
Crossref