Despite the importance of sustainable development and its dimensions in developing performance and supporting competitive advantage in economic units, there is a gap and lack of coordination between Combined Assurance providers (management, internal audit, external audit) to report on sustainable development, and the research aims to propose a model for the Combined Assurance report to achieve development sustainable development in the Iraqi economic units, especially the Baghdad Municipality, enables assurance providers to coordinate efforts that lead to the achievement of Combined Assurance, The research found the proposed model for the Combined Assurance report in achieving sustainable development in the Iraqi economic units, especially the Baghdad Municipality, which leads to improving the assurance processes among the assurance providers about economic, environmental and social risks and getting rid of duplication that hinders the achievement of goals and finding practical ways to preserve resources and improvement to achieve sustainable development, The research presented a number of recommendations, represented by the need to implement the joint assurance in the Iraqi economic units, especially the Baghdad Municipality, because it gives a comprehensive view to the senior management of the potential risks related to economic, environmental and social activities, as well as the need to adopt the proposed model for the Combined Assurance report in achieving sustainable development in economic units. Iraqi.
Summary of the discussion of the jurisprudential aspects of Imam Abu Al-Fayyad Al-Basri, and their impact on the Shafi’i school, on the provisions of transactions, personal status, janaabah, limits, and others
Praise be to God, Lord of the Worlds, and prayers and peace be upon the Master of the Messengers, our master Muhammad, and upon his pure family, and his ignorant and ignorant companions, and those who followed them in goodness until the Day of Judgment.
Then:
The many jurisprudential aspects that the Shafi’i imams said are of great importance, because these aspects are nothing but the opinions of venerable jurists who have reached a high degree of knowledge unti
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The current research variables have received increasing attention in the recent period because they are one of the important issues affecting the future of organizations, as a result of the speed of environmental variables that have greatly affected organizations and for the purpose of explaining the relationships and links between research variables, as this research presents a test "the type and direction of the relationship between strategic foresight capabilities As an independent variable and green creativity "as a respondent variable. A set of questions has arisen about the basic research problem, including what is the nature and level of interest in the research variables (strategic foresight capabilities an
... Show Moreان استعمال الاساليب والنظريات العلمية الحديثة في عمل العلاقات العامة من شأنه ان يجعل عمل ادارات العلاقات العامة نافعاً ومؤثراً نافعاً للمؤسسة ومؤثراً في جمهورها ومحيطها الخارجي وكلما اتسع نشاط المؤسسة وكبر حجمها وامتدت الرقعة الجغرافية التي تنتشر عليها تشكيلات المؤسسة وفروعها كلما كبرت وكثرت التحديات والتهديدات التي تواجه المؤسسة ونشاطها وبذلك تكون الحاجة ماسة الى وجود ادارات متخصصة بالعلاقات العامة تس
... Show MoreWitnessing the global arena many changes in the political, economic, social, scientific and technological have left their mark on the world as a whole, these changes require necessarily Advancement of the profession of auditing, and improve their performance, especially after the mixer skepticism the health of approach and the method followed by a check in the major audit firms global view as for the external audit of an active role in providing services to members of the community in various sectors, were to be provide these services to the highest level of quality.To ensure the quality of the audit process to be a proper planning is based on a scientific basis to be the substrate a strong underlying different audit works, and if planni
... Show MoreThe present study aims to identify the effectiveness of deductive group patterns in developing the creative thinking of second-intermediate-grade pupils in history discipline. The current null hypothesis has been investigated: There are no statistically significant differences at (0.05) between the scores mean of the experimental group pupils who were taught according to the deductive group pattern and the scores mean of the control group pupils who were taught according to traditional method in creative thinking testing. the study sample was divided into two groups: an experimental group of (30) female students and a control group of (31) female students. The two groups are equalized based on the variables of age, the scores of the firs
... Show MoreThis research aims at clarifying the concept of social auditing, which is one of the most important reasons for its emergence is social responsibility accounting and its role in measuring the social performance of enterprises. The study also aimed to know how social auditing has an impact and its role in improving the social performance of business organizations, and the research refers to testing the hypotheses of an impact of social auditing on social performance through a commitment to social responsibility. The research sample consisted of 200 individuals from 20 Algerian business organizations and represented individuals who were researched in managers and em
... Show MoreThe performance of a synergistic combination of electrocoagulation (EC) and electro-oxidation (EO) for oilfield wastewater treatment has been studied. The effect of operative variables such as current density, pH, and electrolyte concentration on the reduction of chemical oxygen demand (COD) was studied and optimized based on Response Surface Methodology (RSM). The results showed that the current density had the highest impact on the COD removal with a contribution of 64.07% while pH, NaCl addition and other interactions affects account for only 34.67%. The optimized operating parameters were a current density of 26.77 mA/cm2 and a pH of 7.6 with no addition of NaCl which results in a COD removal efficiency of 93.43% and a specific energy c
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This Research aims for harnessing critical and innovative thinking approaches besides innovative problem solving tools in pursuing continual quality improvement initiatives for the benefit of achieving operations results effectively in water treatment plants in Baghdad Water Authority. Case study has been used in fulfilling this research in the sadr city water treatment plant, which was chosen as a study sample as it facilitates describing and analyzing its current operational situation, collecting and analyzing its own data, in order to get its own desired improvement opportunity be done. Many statistical means and visual thinking promoting methods has been used to fulfill research task.
... Show MoreYou Mohammed, you're prophet of God and I'm Gabriel)). With this heavenly call which Mohammed, the messenger of God (may God's mercies be on him), got and when he left Hiraa cave and after getting the aye ((read with your God's name)), a new period of mankind's history started. From that time, the greatest state was established. There was no public treasury and no public financial resources at that time. Abu Baker (God bless him) spent a lot of money to support the costs of the new mission. After Al-Hijra, the bases of establishing the Islamic state were available but it lacked administrative and financial organizing. Therefore the prophet was very keen to find Islamic system which ensures justice and availability of
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