This study tackles the contribution of the environmental audit in achieving the sustainability of the environmental balance in the Sudanese business environment. The study aimed at clarifying the role of environmental auditing in supporting sustainable development, and to recognize the role of environmental audit in urging businesses to abide by environmental protection. It also shows how effective the environmental audit reports are, in providing the reliable data for the concerned authorities, in order to use it in making the decisions that would help in the sustainability of the environmental balance. To achieve the goals of the study, a questionnaire was developed and distributed to the registered chartered accountants in Sudan. The study sample consisted of (152) participants. The main findings of the study were that: there is considerable consensus among chartered accountants in Sudan on the impact of environmental audit reports in urging business organizations to protect and maintain the environment. Also, the environmental audit information has an important impact in providing reliable data for the concerned authorities. Finally, the environmental audit reports contribute in achieving the sustainability of environmental balance by providing quality data that would boost wise decisions.
Documentary Credit passes through many practical phases starting from Opening credit and matching documents and payment of the amount of credit……etc. It is worthy to mention that there are several aspects that are varied and differed from Bank to another one which can offer Competitive Advantage for the bank …This will be shown in this research.
For the purpose of achieving the objective of this research within the theoretical aspect, the researcher had seen and briefed several books and researches which are mainly related to the subject of the research.
As for the practical aspect, has included Questionnaire which included many questions that are fit and suitable to the hypotheses.
Research sample has
... Show MoreThe importance of internal audit in the growing demand for services in the public and private economic units, and in the rapid growth of its systems professional, has also been recognition of the importance of internal audit quality and the quality of information provided in a long time, as well as the importance of achieving the greatest possible quality in his work to reduce accounting risks of financial reports misleading or fraudulent, which is one of the important features of the audit.
The internal audit quality are linked with the ability of auditors to detect errors in the financial statements, and their willingness to express an opinion technical neutral and non-aligned based on the results of th
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The research aims to demonstrate the quality of the auditor’s report by analyzing a number of models represented by the auditor’s report based on the Iraqi audit evidence and the auditor’s report in light of the application of international auditing standards for the report and the auditor’s report in light of the application of the International Auditing Standard 701, in addition to explaining the impact of applying the International Auditing Standard 701. International Auditing 701 in enhancing the quality of the auditor's report, and in order to reach these goals, a comparison was made on international experiences before and after the application of the standard in addition to the results of the questionnaire distribut
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The researchers seek to shed light on the importance of accounting disclosure on social responsibility, and the research aims to provide a theoretical approach to social accounting and its disclosure, identify the concept of sustainable development, highlight the theoretical foundations of sustainable development and employ disclosure of social responsibility towards achieving the goals of sustainable development, and identify the impact of The accounting disclosure on social responsibility in achieving sustainable development goals, and the research problem can be reviewed by asking the following question (Does the accounting disclosure of the social responsibility of economic units contribute to achieving sustainable developmen
... Show MoreTwo orders of zooblankton,were studied Cladocera and Copepeda in two classes Calanoida and Cyclopoda, where it was studied inside floating cages and for breeding fish placed in the Tigris River in the Rashidiya area. Has been study The population density of zooplankton groups and measure some chemical and physical characters, was studie where she collected samples of zooplankton and water from two locations of cages (inside the cages, after 100m from cages). The study was conducted within six months from January to the end of June 2014 during which there was study of the Wallace pH, water temperature, biological oxygen demand and dissolved oxygen, as to the zooplankton study the species disappeared inside cages of fish and existed after
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The aim of the research is to demonstrate the impact of the professional specialization of the audit companies in the detection of fraud in the financial statements of the economic units listed in the Iraqi market for securities for the period 2014-2015 through the application of the model (Carcello) to test the hypothesis of research on the impact of professional specialization of audit companies in the detection of fraud in lists The effect of the variables was revealed through the use of statistical models of logistic regression model and correlation coefficient. After testing the hypotheses of the research, a number of conclusions were reached. The most important was the existence of a signi
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Constitutional Review of 1992 and 1996 and the role of the Party of Progress and Socialism
In this study, the stable isotop 18O and 2H has been used to investigate the interaction of surface water (SW), and groundwater (GW) in Al-Taji district/ Northern Baghdad for two seasons (March and August 2022). 16 Samples were collected from water resources in the Al-Taji district (Tigris channel, Tigris River, and groundwater), in each season water samples from 8 Tigris channel, 5 drilled wells, and 3 Tigris River were taken for the analysis of the isotopes 18O and 2H. The average analysis results of 18O and 2H in the Tigris channel, Tigris River, and groundwater were found to be -3.435‰ and -18.6094‰, -2.07167‰ and -17.81‰, -4.125‰ and -34.707‰ respectively. The results, generally, show a comparable range of isotope c
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The most important contemporary issues which related to the survey of the influence of communication development technology to land use sustainability. The research aims to explain the changes that happened in the quality & land use activities performance by understanding the transformations due to modern technology and its impact on current uses and its impact on changing functional relationships between those uses to create new combinations or hybrid uses.Research will follow the analytical descriptive approach in presenting the problem of research. Research has several conclusions & recommendations, one of conclusions is the change of the place concept and its relation to changing the concept of land use and its sustai
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This study is considerated one of many Studies above the standing of
the Islamic Arab nation which was chosen by God from other nations all over
the world . Some of these nations used to come to the Arab nation to take
whatever useful for them from the beginning of history till now . The
researcher deals in this study with a French artist who is well-know as
August Renoir . He traveled to Algeria and lived there . He was
influenced by the Islamic culture.
The study include. from chapter . chapter one deals with the framework of
programming (out line ) . Chapter two deals with the theoretical framework .
It includes five sections. Deals with the Islamic drawings(Arabesque) . section
three deals w