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Display, analyze and evaluate the alternatives selected models used in the measurement and disclosure of corporate social responsibility
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       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

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Publication Date
Tue Feb 08 2022
Journal Name
Political Sciences Journal
The role of variables contact for non-state actors and opposite forces of civil social in ensuring the social peace
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Receipt date:6/3/2021  acceptance date:4/5/2021 Publication date:31/31/2021

Creative Commons License This work is licensed under a Creative Commons Attribution 4.0 International License.

The research in the role of variables contact for non-state actors have become more influential in the current of contemporary events, that related with the reality of seeking services and providing all of that in favor of maintaining the social peace, and ensuring its empowerment in order to make peace and stability outcomes as a real fa

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Publication Date
Fri Dec 01 2017
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The impact of multiple sources of funding on the disclosure of cash flow and the activation of control procedures
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The principle of an interview requires revenues to expenditures by linking the efforts and achievements and disclosure sufficient to result activity, in the case generate future benefits of a particular asset, this asset appears in the balance sheet to reflect with the rest of the accounting unit's assets on the strength of financial position In the absence of future benefits from the effort are so loaded effort on the result accounts that reflect the outcome of activity during a specific period if the month or be separated or fiscal year. 

The researcher reached the following conclusions:

 1- difficult to control the cash inflows and outflows as a result of the multiplicity of sources of funding.

2- wea

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Publication Date
Sun Sep 01 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The effect of accounting disclosure in the efficient performance of the tax authority: Applied research in the General Commission for Taxes
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               Starting with a problem of the weakness of accounting disclosure in some companies administration when preparing and presenting the financial reports which are submitted to the Tax authority. This problem impacts on Tax authority performance (The effect on the quality of the performance of the tax authority), because of the lack of conviction for the information contained in those reports, and the  failure to achieve accurate results in tax authority performance that leads to a negative impact on determining taxable income and affect tax revenue, as well as negative impact on  determining taxable income and affect tax revenue, as well as negati

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Publication Date
Sat Sep 30 2023
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Audit of accounting disclosure for potential liabilities and contingent obligations In light of the Corona pandemic and its reflection on the auditor's opinion: Applied research in the National Insurance Company
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Abstract:

                The research aims to identify how to audit potential liabilities and contingent liabilities in light of the pandemic and its reflection on the auditor's report. The research problem is represented by the complexity of the process of checking potential liabilities and contingent liabilities in insurance companies, which was negatively reflected in the auditor's neutral technical opinion. The researchers hypothesize that auditing potential liabilities and contingent liabilities in light of the Corona pandemic is positively reflected in the auditor's report. The research concludes that the process of checking potential liabilities and contingent liabilities is

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Publication Date
Mon Jun 01 2015
Journal Name
Journal Of Economics And Administrative Sciences
The availability of the internal mechanisms of corporate governance and the Contexts of workof the Federal Board of Supreme Audit of Iraq (BSA (
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The research focuses on addressing one of the most important concepts of modern management that deal with the relationship between government institutions and stakeholders, Which now occupies a special significance in trends modern management, a concept of corporate governance it takes the internal mechanisms due to its key role and is important in the process of corporate governance and looking for building Effective mechanisms for this concept in light of laws and regulations that are available in the local environment and on the functioning of government institutions, Search has been applied in the Federal Board of Supreme Audit of Iraq (BSA) due to its particular importance as an institution control and as a awaits the societ

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Publication Date
Thu Jun 02 2022
Journal Name
Environmental Science And Pollution Research
Sustainability reporting and corporate reputation of Malaysian IPO companies
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The aim of this paper is to explore the relationship between sustainability reporting (SR) and corporate reputation (CR) in the context of initial public offering (IPO) companies in the developing market of Malaysia. This study utilises secondary data from 2007 to 2017 derived from the content analysis of the annual reports and Datastream of 139 sampled IPO companies listed on Bursa Malaysia. The study also employs ordinary least squares (OLS) regression. The result shows that CR has a positive association with SR quantity and quality and its dimensions, i.e., society, environmental, employee, and product. This result suggests that IPO companies can use SR practices to improve their CR. Most companies give little attention to SR issues. Mor

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Scopus (15)
Scopus
Publication Date
Mon Feb 28 2022
Journal Name
Journal Of Educational And Psychological Researches
The Social Dimension of the Phenomenon of Suicide in Iraq: Reasons and Proposals "Field Study in Baghdad Police Stations
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There have been many negative phenomena in Iraqi society, especially after the political crises over the last years, such as the spread of violence, the deterioration of the economic situation, the spread of unemployment and poverty, and the disintegration of social ties, divorce, and the entry of the scourge of drugs. Among the most dangerous of these emergent phenomena, the phenomenon of suicide among young people of both sex, which has grown and increased in an unprecedented manner, surpassing all known social norms in Iraqi society and the prevailing religious values. Suicide in Iraqi society has transformed from a simple case to a visible presence in all Iraqi provinces. Suicides cases have registered in all cities of Iraq and of bo

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Publication Date
Wed Dec 11 2019
Journal Name
Journal Of The College Of Education For Women
Alternatives Scenarios for Transportation During The Morning and Evening Peaks (The Entrances of The Jadiriya Complex Study Case) "A Planning Vision"
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The research aims to develop alternatives to transportation at the entrance to the Educational City (University of Baghdad) during the morning and evening peaks, which result from of the traffic congestion at the entrances to the educational city (the University of Baghdad), and affects the emotional, functional, and social performance of the whole city, and leads to hotbeds of confluence and congestion at the entrances in the morning and evening peaks. This movement was measured on the ground for pedestrians and vehicles. Some criteria were adopted to determine the density of road length to the area and density of roads for the number of users and the rate of the area served by roads. The research reviews the experiences of some

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Publication Date
Mon Jan 09 2023
Journal Name
College Of Islamic Sciences
(Behavioral and ethical reasons for happiness in the holy Qur’an, elected models)
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Research Summary:

Seeking happiness and searching for it have been among the priorities of mankind from the beginning of his creation and will remain so until the end of this world, and even in the next life, he seeks happiness, but the difference is that a person can work in this world to obtain it, but in the next life he is expected to get what he done in this world. And among these reasons are practical actions that a person undertakes while he intends to draw close to God Almighty, so they lead him to attain his desired perfection, and to attain his goals and objectives, which is the minimum happiness in this life, and ultimate happiness after the soul separates the body, and on the day of the judgment, Amon

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Publication Date
Tue Nov 27 2018
Journal Name
Al–bahith Al–a'alami
The Role of Local Satellite Channels toward the Social and Cultural Development in U.A.E Society
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The study seeks to analyze the perceptions of audience in UAE towards the performance of Emirates Satellite TV Channels. It analyzed the exposure motivations of audience to satellite TV channels, its positive and negative aspects and to what extent they abide by media ethics. A survey is conducted with a sample of four hundred. The study shows significant differences between male and female towards the characteristics of TV channels, its positive and negative aspects and its commitments to media ethics.

            The study also shows that the expectancy value model and third person effect model are applicable in studying the perceptions of audience and media people in UAE t

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