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Measuring the extent to which listed companies comply with sustainability accounting standards by improving performance and financial reporting to enhance confidence in financial statements: بحث تطبيقي مقارن في عينة من الشركات العراقية والعربية
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The objective of this research is to know the extent to which Iraqi and Arab companies apply the criteria of accounting for sustainability and disclosure, as well as to analyze the content of the annual financial reports of the companies listed in the financial market to determine their compliance with the Sustainability Accounting Standards Board )SASB(. Annual Report The commitment of telecommunications companies to implement sustainability issues related to the standard of telecommunications services reached a general average of (54%) for the sample of the research sample. This means that there is a degree of admissibility in applying the standard. As well as the highest level of reporting to the criterion of the (Jordan Telecom) sample of the year 2017, where the ratio was about (74%) and indicates the good proportion in the application of the standard. In addition, the opinions of a group of individuals in the companies (the sample of the research) were identified through the distribution of the questionnaire. The purpose of the questionnaire is to enhance the results of the research. It also shows that the topics of sustainability in the sectors of communication, transport and industry Financial statements to enhance confidence in the financial statements

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Publication Date
Thu Nov 16 2017
Journal Name
Joiv : International Journal On Informatics Visualization
Multilayered Framework to Enhance Management Information Systems Decision on Sensitive Data in Cloud Computing Environment
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The purpose of this research is defining the main factors influencing on decision of management system on sensitive data in cloud. The framework is proposed to enhance management information systems decision on sensitive information in cloud environment. The structured interview with several security experts working on cloud computing security to investigate the main objective of framework and suitability of instrument, a pilot study conducts to test the instrument. The validity and reliability test results expose that study can be expanded and lead to final framework validation. This framework using multilevel related to Authorization, Authentication, Classification and identity anonymity, and save and verify, to enhance management

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Publication Date
Sun Apr 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
Organizational socialization is an mediator to the effect of Plateaus and workaholism in employees loyalty
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The research aimed to test the effect of independent variables career plateaus and workaholism on employees loyalty through the influence of the mediator variable organizational socialization. Descriptive approach with survey style   on a sample of managers and executives in the Iraqi Drilling Company in Basra's (123) employees. The most important findings of the research are: the existence of a significant effect of the independent variables career plateaus and workaholism in employees loyalty by having a mediator variable organizational socialization and introduced numerical from recommendations.                    &nbs

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Publication Date
Wed Jun 07 2023
Journal Name
Journal Of Educational And Psychological Researches
The Contribution of Behavioral Disorders to Predicting Bullying Patterns in a Sample of Adolescents with Autism Spectrum Disorder: College of Education and Arts - Northern Border University - Kingdom of Saudi Arabia.
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The present study aims to identify the role of behavioral disorders (anxiety disorder, behavior disorder "behavior", confrontation and challenge disorder, aggressive behavior) in predicting bullying patterns (verbal, physical, electronic, school) in a sample of adolescents with autism spectrum disorder. For this purpose, the researcher developed scales to measure the behavioral disorders and the bullying patterns among adolescents with autism spectrum disorder. The researcher adopted the descriptive survey approach. The study sample consists of (80) adolescents with autism spectrum disorder with ages range from (15-19 years) and (45-53 years old) in association with israr association for people with special needs in the northern borders

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Publication Date
Sun Nov 09 2025
Journal Name
International Journal Of Data And Network Science
Multi-objective of wind-driven optimization as feature selection and clustering to enhance text clustering
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Text Clustering consists of grouping objects of similar categories. The initial centroids influence operation of the system with the potential to become trapped in local optima. The second issue pertains to the impact of a huge number of features on the determination of optimal initial centroids. The problem of dimensionality may be reduced by feature selection. Therefore, Wind Driven Optimization (WDO) was employed as Feature Selection to reduce the unimportant words from the text. In addition, the current study has integrated a novel clustering optimization technique called the WDO (Wasp Swarm Optimization) to effectively determine the most suitable initial centroids. The result showed the new meta-heuristic which is WDO was employed as t

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Publication Date
Wed Sep 30 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Reflection of the audit of contracts according to "related services" on the report of the auditor: applied research in Palestine International Hotel Company / shareholding company
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The issue of auditing contracts according to the related services is one of the important topics It has also become necessary to develop traditional procedures and auditing according to international standards to improve the profession of accounting and auditing. From this standpoint, the research aims to indicate the reflection of the contracting audit in accordance with the related services on the auditor's report. in line with the new directions regarding the need to adopt international standards in the Iraqi environment as the research problem focused on the non-comprehensiveness of the audit programs that deal with auditing contracts according to assurance commitments to contribute obtaining Governing evidence, The research

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Publication Date
Wed Jan 02 2019
Journal Name
Journal Of Educational And Psychological Researches
Obstacles to women's access to the positions of leadership in the university from their point of view
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The problem of research is the need to find out the obstacles and difficulties facing women in accessing leadership positions at the University of Baghdad from their point of view. The importance of research comes from the importance of women in the university and their vital role in the development of society. The research objectives summarized the most important obstacles facing women Access to the leadership positions in the university and the relative weight of these obstacles as well as trying to identify differences in their view of these obstacles according to the variables of specialization (scientific, human) and the scientific title (Professor, Assistant Professor, Teacher, Assistant Lecturer). They were (144) university female

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Publication Date
Thu Oct 18 2018
Journal Name
Al–bahith Al–a'alami
The Pressures Affecting the Performance of Iraqi Media before the Legislative Elections of 2018 (Iraqi Satellite News Channel- as a Model): A Survey Study  Dr.Safad Husam Hammody
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The modernity of election practices of the elections in Iraq, according to the democratic approach, has led to a struggle between political rival forces reflecting a deep pressure on the tools involved in the management, marketing or control of these elections across the general social level. Hence the problem of research resides in answering the following question: What is the nature and size of the pressures affecting the media performance of Al-Iraqia News channel before the legislative elections of 2018 in Iraq?
      The objectives of the research were the following:
1. to identify the nature of the pressures that limit the Al-Iraqia News channel’s perfo

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Publication Date
Sun Sep 30 2018
Journal Name
College Of Islamic Sciences
صور من المتشابه اللفظي في سورة البقرة
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الحمد لله رب العالمين والصلاة والسلام على نبينا محمد صلى الله عليه وآله وصحبه وسلم اجميعن.

وبعد...

فان من أعظم مظاهر اعجازه البياني ذلك التشابه العجيب بين كثير من آياته ، وقد اكتفيت في هذا البحث عن موضوعين ، وقد بينت التشابه بوصف اللفظي حتى لا ينصرف الذهن الى المتشابه المقابل للمحكم ، وقد اظهر البحث سمة الترتيب ، ولاسيما الترتيب داخل الجملة ، ويتضح ذلك في موضوع التقديم والتأخير بين الجمل في ا

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Publication Date
Sun Nov 20 2005
Journal Name
Al-academy
قراءة في لوح نرجول - من النحت الحضري
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الأسطورة ذلك العالم الغريب المجهول الذي يرويه الناس بعضهم يؤمنون به وآخر يبقى بعيد الصلة عنه ولكن لا يمكن أن يشكك به وبما يعتقد به البعض الآخر، تبقى متوارثة من جيل لجيل حتى تتذكر جزئياً أو كلياً وحسب ثقافة الكائن البشري. وفي معطيات كثيرة نجد الإنسان لا يتوانى أن يوعز تلك الأشياء إلى مجهول مسيطر ومهيمن، يستطيع أن يكون متحرراً من كثير من الالتزامات والإشكالات التي يعاني منها الإنسان، وهو في هذا إنما ينتمي أو ي

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Publication Date
Wed Feb 01 2017
Journal Name
Journal Of Economics And Administrative Sciences
Strategic Command and its role in activating the Organisational performance analytical study of the views of the heads of academic departments at General Authority of groundwater.
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Abstract

The research aims to identify the strategic leadership and its role in activating the Organisational Performance, which is an analytical study of the views of the heads of scientific departments at General Authority of groundwater researcher's quest focused towards building a theoretical framework suitable for strategic leadership and performance Organisational and itُs dimensions.To achieve the aims of the research is designed to identify the researcher included (35) items to collect the raw data from the research sample consisting of 33 of the heads of departments. Data was collected by questionnaire, field visits, interviews and some official documents to complete the search data. It has also been used a numb

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