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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
Sun Feb 03 2019
Journal Name
Journal Of The College Of Education For Women
A solution to the Lifely Disobedience and its Effect to Stop Divorce
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Allah legislated marriage and made it dwelling, fellowship and mercy between
the two couples, Prophet Moh'd (peace of Allah and blessing be upon him) ordered a
husband to look after his wife, treat her with full charity and make love with here
every kindly. On the other hand, he ordered a wife to obey her husband and respect
him deeply, nevertheless, some obstacles may sometimes be appeared within the life
of their marriage, this may be caused by either a husband or a wife. This problem is
called lifely disobedience (AL-Noshooz).
In the other words, this means that a wife begins to hate her husband, refuse his orders
and not obey him.
In brief, they hate each other which leads to some marks appear in their
m

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Publication Date
Sat Dec 01 2018
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Evaluation of internal control System in non-governmental organizations: Applied Research in the Iraqi National Olympic Committee
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After 2003 Iraq witnessed a rapid development in the number and kind of non-governmental organizations in addition to the increase in their sources.A lot of obstacles and constraints hinder the development of the said organizations and one of the most important and prominent obstacles is their administrative and accounting structure that affect directly on the existence, continuity and survival of these organizations.This research discussed the concept the non-governmental organizations and reaching the assessment of internal control System in these organizations. Therefore, the researcher has assessed the internal control System applied National Olympic Committee of Iraq. The study showed vulnerabilities in the internal control the said

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Crossref
Publication Date
Fri Nov 07 2025
Journal Name
Journal Of The College Of Law /al-nahrain University
The financial regulations approved in private universities and colleges in accordance with the Law of Private Higher Education No. (25) of 2016
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Publication Date
Sun Aug 23 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Development Accounting Rule disclosure by accounting policies in the light of Islamic and electronic banking Activities: Proposal pattern
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the bank sect for any country  is very important  because  its represent a major  nerve   to feed a verity economic and finance activities .development any state measure by development  banking  sets and its represent  important  factor to investors attract . and because  important  of this subject ,teen accounting rule is a specialized for it .its related by  Disclosures in the Financial Statements Of Banks and The Similar Institutions, its accredit  by auditing and accounting standard  consul in republic of Iraq.in date 10/28/1998.                      &

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Publication Date
Sun Dec 28 2014
Journal Name
Journal Of Physical Education
Setting standards for the quality of the performance scale school Aariyadah from the viewpoint of supervisors (specialists and technicians) in the districts of Baghdad breeding
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To achieve excellence in the quality of performance in school sports administration, which has suffered a lot of problems and constraints on the administrative system, supervision and education level as well as the regulatory environment and available resources available and contribute to the provision of some processors and overcome difficulties to participate in the formation of the individual good of itself and society through sports activities. Hence the importance came this study to create a reference to the quality of the performance criteria school sports from the perspective of supervisors (specialists and technicians) in the districts of breeding Baghdad, to be of help to all those involved in school sports and maintaining an excep

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Crossref
Publication Date
Mon Dec 31 2018
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
EXPOSURE TO TELEVISION PROMOTION OF PHARMACEUTICAL PRODUCTS AND TRENDS TOWARDS THEM / FIELD RESEARCH FOR A SAMPLE OF THE AUDIENCE IN THE CITY OF BAGHDAD: EXPOSURE TO TELEVISION PROMOTION OF PHARMACEUTICAL PRODUCTS AND TRENDS TOWARDS THEM / FIELD RESEARCH FOR A SAMPLE OF THE AUDIENCE IN THE CITY OF BAGHDAD
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A field study was conducted on a sample of the public in Baghdad to study the audience's exposure to the television promotion of pharmaceutical products and their trends in order to determine the rate of exposure of the public to the television promotion of pharmaceutical products according to the theory of uses and rumors and to determine the public's attitudes towards television promotion of pharmaceutical products. A survey of (25) a questions was distributed to a sample of the audience of 150 people. The statistical program SPSS was used to unload the data and for the calculation of frequencies and percentages and correlation coefficients. The research reached several results, Most importantly, the television promotion is well receiv

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Publication Date
Wed Jun 01 2016
Journal Name
Journal Of Engineering
Passive Design Strategies to Enhance Natural Ventilation in Buildings "Election of Passive Design Strategies to Achieve Natural Ventilation in Iraqi Urban Environment with Hot Arid Climate"
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The natural ventilation in buildings is one of effective strategies for achieving energy efficiency in buildings by employing methods and ways of passive design, as well as its efficiency in providing high ranges of thermal comfort for occupants in buildings and raises their productivity. Because the concept of natural ventilation for many people confined to achieve through the windows and openings only, become necessary to provide this research to demonstrate the various passive design strategies for natural ventilation. Then, research problem: Insufficient knowledge about the importance and mechanism of the application of passive design strategies for natural ventilation in buildings. The research objective is: Analysis of passive desi

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Publication Date
Tue Jan 29 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Factors Affecting in Planning of Current Expenditurs For Federal Public Budget of State: An Applied Research For ASample of Health Ministry Depatments
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Increasing interest in planning at the level of government units as a means to manage the physical and human resources, direct and invest in areas that would include an increase in the economies of the general government units that are part of the general economics of the state.The research problem lies in the introduction of the factors influencing the ongoing expenses that adversely affect the financial planning process at the level of the Ministry of Health Planning, which affects the quality of services provided to citizens, so I sought the researchers to study the reality of financial planning in some of the Ministry of Health and health departments through the analysis of current budgets and diagnose deviations in the implementatio

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Crossref
Publication Date
Sat Oct 01 2022
Journal Name
Al–bahith Al–a'alami
MEDIA SUSTAINABILITY INDEX IN IRAQ
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The importance of this research lies in assessing the current state of media in Iraq based on international indicators and standards set by the Research and Scientific Exchange Council and UNESCO. That is to measure the strength and durability of media after 9 April 2003. These indicators are divided into five objectives that measure and describe each of the five research objectives that we seek to test through the points system.

 

Based on the foregoing, researchers in Iraqi media find that these conditions may lead to further decline unless measures are taken to help avoid mistakes, provide the requirements for development and progress. In addition, care from the State is needed to support this process, which would

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Crossref
Publication Date
Mon Jan 01 2018
Journal Name
الأستاذ
Conceptual and procedural scientific culture according to NSES standards among chemistry students in the intermediate stage
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