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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
Fri Jun 01 2012
Journal Name
Journal Of Economics And Administrative Sciences
The Effect of the Stability of Some Commodity Activities in Iraq on the Estimation of the Statistical Data Models for the Period (1988-2000)
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There is an assumption implicit but fundamental theory behind the decline by the time series used in the estimate, namely that the time series has a sleep feature Stationary or the language of Engle Gernger chains are integrated level zero, which indicated by I (0). It is well known, for example, tables of t-statistic is designed primarily to deal with the results of the regression that uses static strings. This assumption has been previously treated as an axiom the mid-seventies, where researchers are conducting studies of applied without taking into account the properties of time series used prior to the assessment, was to accept the results of these tests Bmanueh and delivery capabilities based on the applicability of the theo

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Publication Date
Sun Jan 02 2011
Journal Name
Journal Of Educational And Psychological Researches
Social Tolerance of Baghdad College students and its Relation With Parental Treatment Styles
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The social tolerance is one of the important variables in personality; it helps growth and development of individual's personality. Theories and the students affirmed that social Tolerance affects the society growth and development as well.
The presents study aims:
1. Estimating the social Tolerance for Baghdad College students.
2. Realizing how College students vary in social Tolerance according to:
Sex, (Male, Female) ٍSpecialization (Scientific, Humanity).
3. Realizing the nature of relationship between social Tolerance of College students and father and mother styles. To achieve this research goals the researcher established parameter (scale) for social Tolerance applied to sample of (500) students male and female. Th

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Publication Date
Sun Mar 01 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Impact of supervisory control requirements on the financial performance of Islamic banks in Iraq: Case Study: Islamic Cooperation Bank for Investment and Development for the years (2015-2018)
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Given the importance that the Iraqi banking system in general and Islamic banks in particular, there must be effective supervisory oversight of these banks, as supervisory oversight has an essential and effective role in the development and evaluation of the performance of banks, through the application of legal controls and rules. Banking aimed at making sure that its financial centers are safe, protecting depositors' funds, and achieving both monetary and economic stability. This research studied and evaluates the mechanisms and tools used by the Central Bank of Iraq in the supervision and supervision of these banks. Therefore, the research aimed to measure the type and direction of the relationship between the requirements of supervis

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Publication Date
Mon Oct 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
Reflection marketing capabilities in enhancing the reputation of the market organization
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The objective of this research is to determine the impact of marketing capabilities in building the reputation of the market organization. Marketing capabilities are one of the contemporary trends that can be adopted by the organization in the implementation of all its tasks and thus it can be assisted in achieving many advantages which are the most prominent marketing reputation in the environment The research problem indicated that there is a clear failure to employ the dimensions of marketing capabilities in the organization's reputation. The National Center for Engineering Consultancy was selected as the field of application. The questionnaire was used as a tool to obtain the research data that were prepared based on a number

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Publication Date
Tue Aug 15 2023
Journal Name
Al-academy
The aesthetic effect of vocal recitation in building the theatrical image
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Between the duality of sound and image, the completeness of the actor’s personality at the director comes to announce the birth of the appropriate theatrical role for that character as the basic and inherent element of the artwork, within his working system in the pattern of vocal behavior as well as motor/signal behavior as he searches for aesthetic and skill proficiency at the same time.
This is done through the viewer’s relationship with the theatrical event, which the director considers as an area of active creative activity in relation to (the work of the actor) through vocal recitation and the signs it broadcasts in order to fulfill the requirements of the dramatic situation and what it requires of a visual vision drawn in t

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Crossref
Publication Date
Thu Jun 01 2006
Journal Name
Modern Sport
Evaluating the level of controlling The Ball in Basketball for Youth
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The aim of this research was to evaluate the level of ball control in basketball. There was a great weakness in ball control that affected the mastery of many skills that affect the success of the team. The researcher also found a lack in training programs concerning ball control. The researchers used (9) special tests for ball control out of (41) test applied on young basketball players were (86). The researchers concluded that: 1. Criteria were set for test results of ball control. 2. A level of criteria was set for test results of ball control.

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Publication Date
Tue Jun 15 2021
Journal Name
Al-academy
The manifestations of the other in graphic design: سحر علي سرحان
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The issue of the other in the graphic design and specifically the advertising constitutes a cognitive study of the structure of the intellectual expansion in the cognitive and intellectual creative systems because of the implicit and declared embodiment it provides within the mechanisms of reading in the advertising design that appeared according to the other and through the embodiment of the textualism, the difference and the binary opposites is nothing but a reaction to the design thought and what constitutes of the manifestations of the other in advertising design. Based on the above, we review this study (Manifestations of the Other in Graphic Design) to clarify the topic through four chapters. The first chapter included the research

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Crossref
Publication Date
Wed Sep 21 2022
Journal Name
Journal Of Planner And Development
"An analytical study of The New Urbanism in the urban suburbs
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                 The research deals with the concept of a New Urbanism as an urban development strategy in the suburbs of cities or in its centers that are affected by pedestrian-oriented design and the possibility of walking, as well as integrating economic classes through the diversity of housing and its costs, and this works to facilitate access to jobs and services while providing more diverse neighborhoods and reducing the use of cars , As designing separate houses in the suburbs and increasing car trips poses a threat to the environment and the quality of urban life, and thus the new urban provides a good strategy for developing

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Publication Date
Thu Dec 28 2023
Journal Name
مجلة الجامعة العراقية
The emergence of the Vietnamese National Movement in China 1921-1946
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The research, which was drawn from his doctoral thesis (People's Policy towards Vietnam 1949-1979), discussed the roots of the connections between the Chinese and Vietnamese communists since the 1920s, the presence of Ho Chi Minh and other Vietnamese communists in China, their influence by the revolutionary struggle of the Chinese Communist Party and their establishment of a group of The Vietnamese Revolutionary Societies and the Indo-Chinese Communist Party until the outbreak of the Vietnamese Revolution and their success in declaring the establishment of the Democratic Republic of Vietnam in 1946. Keywords: Ho Chi Minh, Chinese Communist Party, Indo-Chinese Communist Party, Democratic Republic of Vietnam, Chou En Lai.

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Publication Date
Wed Dec 30 2015
Journal Name
College Of Islamic Sciences
The impact of the major doctrinal rules in Some Judicial Matters
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Jurisprudential rules, a broad section to lower the legitimacy of the ruling on the developments of politics, which is increasing day by day, and developments of complex judicial issues, provided that the rule derived from the texts of the legitimate or verbal significance.
      And the introduction of jurisprudence rules in the provisions concerning the legitimate policy, the first to take from the provisions of the situation; because the rules of jurisprudence is a summary of the provisions reached by the scholars of the nation after study and scrutiny, which is qualified and largely to cover the need of the owners of public mandates.

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