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
The research aims to measure the impact of the empowerment strategy on the performance of employees by mediating organizational trust in the organization. The problem of research was the weak ability of most business organizations to employ the strategy of empowerment in maximizing the performance of employees, and the importance of research in practice lies in the results of a guide to managers in how to use the strategy of empowerment in maximizing the performance of employees by mediating organizational trust dimensions of ability, benevolence, integrity. In order to achieve the objectives of the research and to answer the questions of the problem, the researcher has adopted the descriptive analytical approach as the questionnaire was
... Show MoreThe research aims to measure the relationship and impact of the operations of the knowledge of management of the six dimensions (diagnosis knowledge, define knowledge objectives, knowledge generation, knowledge storage, distribution of knowledge, application of knowledge) in the fiscal performance of the General Authority for taxes of the four dimensions (financial, customers (taxpayers), Operations Interior, learn and grow), the research aims also to the use of computerized programs for training and career development of the Authority that helps to add knowledge workers in the Authority, and to reach an appropriate arrangement for knowledge management processes in the Authority, as well as analysis of the reality of the Authority to get
... Show MoreThe basis of the personality of each individual lies in the early years of his or her life. If the personality of the child has been well organized and if the motives have been fully expressed and effectively directed, the child will have a strong will, happy self-confidence and a strong personality. If there is a failure In the early years, the individual will be unable to meet his responsibilities in life and may be the victim of many psychological disorders. The family is a learning process through which children acquire the customs, traditions, attitudes and values prevailing in their social environment. (Pre-and-after) play and its relationship to parenting methods of (democratic-bullying-overprotection- and neglect), which wi
... Show MoreThe developments accelerated in technology and rapid changes in the environment and increase numbers industrial countries and different desires and requirements of customers, lead to be produced in large quantities is not feasible due to changes listed above as well as the need to product variety and change in tastes and desires of consumers, all above led not to enable companies to discharge their products in the case of mass production and created the need to devise ways and new methods fit with the current situation, and accounting point no longer the traditional accounting systems able to meet the requirements needed by the companies to make decisions and know where waste and loss of resources resulting to invent new style away from
... Show MoreThe current research aims to analyze the role of participatory budgeting in improving performance, especially during crises such as the Covid-19 crisis. The research used the descriptive analytical method to reach the results by distributing 100 questionnaires to a number of employees in Iraqi joint stock companies and at multiple administrative levels. The research came to several important conclusions, the most important of which is that the bottom-up approach to budgeting produces more achievable budgets than the top-down approach, which is imposed on the company by senior management with much less employee participation. Additionally, there is a better information flow from the lower levels of the organization to the upper management
... Show MoreThe Iraqi market for securities in light of financial globalization faces real challenges at the local and international levels, which were reflected in their shadows on the overall economic reality, which imposed the necessity of making fundamental changes in terms of form and content, and from here stems the research problem in the ability of the Iraqi stock market to adapt to the transformations Financial imposed by financial globalization in light of the weakness of the economic structure and its position in the global economy. The research starts from the hypothesis that the Iraqi market for securities in light of financial globalization has an important and significant role in the economic field, through its role in stimula
... Show MoreThe research aims to explain the reality and the roots of the problem financial crisis and its impact on the performance of the Amman Stock Exchange, by testing three hypotheses, the first and the second relates to the performance of the Amman Stock Exchange and its sectors before and after the financial crisis. And the third examined the relationship between indirect foreign investment and the performance of Amman Stock Exchange.
Hypothesis testing results of the first and second pointed to the existence of statistically significant differences for the performance of the stock market in general and in particular their performance for the period before and after the financial crisis. The third hypothesis resu
This research aims to measure the impact of applying bank governance mechanisms in reducing the financial risks of banks listed on the Palestine Stock Exchange, and to answer research questions and test hypotheses for the study, researchers adopted the descriptive and analytical approach, and data were collected from the annual financial reports of the banks listed on the Palestine Exchange during the period between (2009-2018), as a time series for the purpose of finding, analyzing and measuring the effect between the study variables during this period by (60) views for each of the study variables, using the statistical analysis program views(9) to enter, process and analyze the data. The results of the study proved that there i
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Praise be to God who has guided us, and we would not have been guided had it not been for the guidance of God Almighty. The life of the Commander of the Faithful, Imam Ali bin Abi Talib, peace be upon him, represented the highest meanings of sacrifice, redemption, courage, heroism, patience, altruism, and truth, which were embodied in his unique personality, whose counterpart is rare, if not unparalleled in history. Except for the person of the Holy Prophet Muhammad (may God bless him and his family and grant them peace). In this research, we have presented pictures from the life of Imam Ali bin Abi Talib (peace be upon him), as we have clarified his life, upbringing, conversion to Islam and his ma
... Show MoreThe information revolution، the new language has become one for all the peoples of the world through handling and exchange and to participate in all key areas (economic، cultural and scientific) and Accounting episode of this revolution has turned most of the traditional systems (manual) in companies to automated systems، this transformation in the regulations summoned from the auditors that develops their traditional examination automated systems so had to provide tools for auditing help auditors to keep abreast of developments and as a result there is no evidence checksum Local Private audited automated systems came search to provide evidence helps auditors for guidance as part of COBIT، which provides audit procedures Detailed inf
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