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The role of the auditor in measuring social and environmental performance indicators in light of the implementation of the GRI standards: (Applied research at the Iraqi General Cement Company)
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This study measures the indicators of social and environmental performance of the contents of the administration's prepared reports on its social and environmental performance by comparing the actual performance with the indicators set within the standards of the Global Reports Initiative (GRI), In preparing this research, the researchers relied on studying the criteria of the Global Reporting Initiative, which aims to achieve a high level of performance disclosure under sustainability, In light of contemporary global trends towards achieving sustainable development and its disclosure and the orientations of economic institutions and units in different countries towards emphasizing the extent of commitment during practicing its activities to achieve sustainability in its dimensions (institutional, economic, environmental and social), In addition to the emergence of studies that emphasized the need for expansion in the areas of disclosure and performance measurement in the light of sustainability towards achieving transparency and developing accountability, the auditing profession is no longer limited to the financial function mainly to verify its integrity and credibility, but it has become obligatory for its practitioners to take into account contemporary developments in the fields Profession to include work on providing other services, which are non-financial services, including performance measurement services and confirmation services for management reports prepared in accordance with sustainability under the application of the standards (GRI), In light of this, the social and environmental performance of the Cement Company was measured to verify its safety and adequacy in accordance with the standards of the Global Reports Initiative (GRI(.

The researchers reached a set of conclusions, the most important of which are: (1) The absence of accredited measurement indicators for auditors used for the purpose of verifying the consideration of sustainability when performing business and operational activities. (2) The overall assessment rate for the environmental part was (6%), while the evaluation rate was the total for the social part (4%), which indicates a very low evaluation rate for the disclosure of information related to those parts. (3)The total percentage when performing the level of performance and disclosure according to the environmental and social parts reached (5%) for the three years subject to examination, which indicates a lack of transparency in the disclosure compared to the activity of the economic unit subject to the examination, which is considered an environmental pollutant and thus its reflection on the ability to achieve sustainable development.

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Publication Date
Thu Jan 02 2020
Journal Name
Journal Of The College Of Languages (jcl)
The personality of the woman and her role in the products of Agnon: דמותה ותפקידה של האישה ביצירותיו של עגנון
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  Shmuel Yosef Agnon, a well-known Jewish writer, wrote many literary works, including poetry, story, etc. In the field of story, this writer used two areas: the first: a simple exterior, and the second: an inner full of secrets and mysteries. This area is common when Agnon is affected by his symbolic method of purpose. In his productions, we find the political and historical significance embodied in his characters, where there is almost no story without it.

    Agnon and all his productions gave the character a large area, Agnon’s characters often play the center and cornerstone in those productions, where the author dealt deeply and stated the fines details of the external and internal of that ch

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Publication Date
Sat Oct 01 2022
Journal Name
Al–bahith Al–a'alami
PUBLIC RELATIONS ACTIVITY IN THE FOUNDATION OF TECHNICAL EDUCATION
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Public relations have become vital functions in modern institutions in the complex business world. They play an important role in facilitating the process of communication between the institution and its audiences and achieve mutual understanding between the parties as public relations play this important role based on research and analysis, policy formulation and programming programs and communication with the public.

The significance of this research comes from the challenges faced by public relations in state institutions. Misunderstandings and ambiguities still plague most workers in this field, especially in defining the concept, objectives and basic functions of public rela

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Publication Date
Sun Feb 03 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Effect of The Mental image Building Dimensions for The Company to Aattract Attention of Iraqi Consumers for local Products: Exploratory Study
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The survey showed sample opinions of officials in the general company for vegetable oils industry, and the statement of the order of the effect of these dimensions depending on the degree of importance, the questionnaire was used as a key tool in collecting data and information of the sample consisted of 30 officials, arithmetic mean, standard deviation, percentages, Spearman correlation coefficient and the global statistical analysis as a statistical methods that based on statistical program (SPSS), The researcher came to several conclusions, most important that there is high agreement by the respondents of the importance of the dimensions of building a mental picture of the company and to attract the consumer's attention, Also research

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Publication Date
Wed Jul 30 2008
Journal Name
College Of Islamic Sciences
terms of social organization
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The science of interpretation is considered one of the most important sciences due to its primacy and high status. Because knowledge is honored with the honor of its owner and related to it, and the science of interpretation is related to the Book of God, and from this importance emerges the importance of writing on a subject (from the terms of social organization in the Holy Qur’an); Because it deals with a matter that is considered a necessity in a place, and I called the research (from the terms of social organization in the Holy Qur’an - an analytical study), and the reason for choosing this topic was to clarify those terms and link them to our contemporary reality in order for them to be beacons of guidance and guidance for thos

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Publication Date
Sat Apr 10 2021
Journal Name
المؤتمر العلمي الدولي الثالث - المجلة الامريكية الدولية للعلوم الانسانية والاجتماعية
Public Governance and Sustainable Development - A descriptive study of the reality of public institutions in Iraq
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In light of crises, the need for efficient and flexible public administrations to make quick and decisive decisions, also institutions capable of directing the internal elements and components of them and adapting them to the requirements of rapid change due to crises and disasters, which led to scarce resources becoming scarcer and economic, political and social problems becomes more prominent. For the majority of developing countries, including Iraq, the increasing need for the importance of moving towards enhancing the efficiency of the performance of public institutions while trying to predict their future, can only be achieved. Through solid mechanisms and principles of governance that enhance the ability of institutions and make them

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Publication Date
Fri Apr 01 2016
Journal Name
Al–bahith Al–a'alami
The Electronic Advertising War Among the International Trading Companies
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The use of the word “war” alone raises horror and fear in the hearts of the recipients, especially if this war aimed at human’s life, his health and his future. It is the electronic advertising war among rival international companies that use cyberspace to create fear and horror in the hearts of the recipients because it connects the use of the product with human’s death or serious illness.
The problem of this research sheds light on the new uses of cyberspace which fucked by international companies to strike the interests of each other by displaying the defects of their products and its negative impact on citizen’s life. Despite the fact that those wars have opposed strongly, there are supporters for those wars. Their argu

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Publication Date
Thu Jun 30 2022
Journal Name
Journal Of Economics And Administrative Sciences
The Use of the Regression Tree and the Support Vector Machine in the Classification of the Iraqi Stock Exchange for the Period 2019-2020
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 The financial markets are one of the sectors whose data is characterized by continuous movement in most of the times and it is constantly changing, so it is difficult to predict its trends , and this leads to the need of methods , means and techniques for making decisions, and that pushes investors and analysts in the financial markets to use various and different methods in order to reach at predicting the movement of the direction of the financial markets. In order to reach the goal of making decisions in different investments, where the algorithm of the support vector machine and the CART regression tree algorithm are used to classify the stock data in order to determine

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Publication Date
Tue Dec 11 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Nurses' Knowledge and Role in the Management of Thalassemic Patients in Sulaimania Thalassemia Center
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The aim of this study is to assess nurse's knowledge and role in the management of thalassemic patients in the Sulaimania Thalassemia Centre. Methodology: This study utilized a qualitative approach to explore nurses’ knowledge about thalassemia through semi structured group interviews. Questionnaire was synthesized through a comprehensive review of literature. Results: The results show that nurses in Kurdistan region of Iraq have a limited role in terms of decision making and there is lack of nursing documentation other than that of recording abnormal events, and a lack of knowledge about and engageme

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Publication Date
Tue Aug 01 2017
Journal Name
Journal Of Economics And Administrative Sciences
Identifying the factors affecting in the Intentions to continue using of the government social media
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Abstract

Social media has thrived recently and public organizations at Thi-Qar governorate across different levels are experimenting with launching government social media (GSM) to facilitating two-way interactions between the government and its citizens. Both scholars and practitioners are focusing on understanding the key success factors related to the create of GSM. This study aimed to identify the key success factors by exploring the formation mechanism of individuals’ continuous usage intention. Through the theoretical perspective of the uses and gratifications theory. We identify the gratification factors that stimulate users’ continuance intention toward GSM. Furthermore, we draw upon the stimulus–organism–

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Publication Date
Thu Dec 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
General Hospital and Baghdad Teaching General Hospital
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Abstract:

      This research aims to identify the type of cultural values prevailing in the Ramadi General Hospital, and Baghdad, educational, and whether the organization's culture values play a role in improving the quality of nursing care service in hospitals, and how different cultural values of the nurses between Ramadi Teaching Hospital  and General education Baghdad Hospital because of the nature social and cultural Different each region, including the research sample of all nurses working in Baghdad Teaching Hospital, and Ramadi educational-General, adopted Find descriptive analytical approach adopted scale developer (Hofstede, 1991) and (Furrer et al, 2000) And pres

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