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.
In this study, the researcher aimed to define and measure the relevance and effect of the governmental organizations in complying with Iraqi Ministry of Transportation's requirements towards achieving the social responsibility, embodied in the ten commandments of the United Nations Findings displayed the availability of realization regarding organization managers towards social responsibility with their various capabilities and tendencies in relation with the representing entries of those Ten Commandments.The study showed the relation between the effectiveness of those organizations and dimensions of the ten commandments of social responsibility, with the existence of a significant effect for the said effectiveness on achiev
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Purpose/ to build clear perceptions about the level of the effects of organizational failures on the competitiveness of dairy factories and the role of dynamic knowledge capabilities in minimizing these impacts
Mythology/ Design approach Use deduction approach, the research was conducted in four dairy factories in Baghdad (Abu Ghraib, Agriculture, Halal and Ayon Al-Rafidain). It was applied to a sample of (155) individuals representing a sample of the research community from factory owners, managers, Engineers, technicians and experienced workers in the dairy industry. The questionnaire was used as a main tool for collecting data, information and statistical tools in the extraction, testing and analysis o
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To maintain river flows necessary to meet social and ecological objectives, instream environmental flows are frequently used as a strategy. The capability of three alternative historical flow approaches to protect against low flows is shown in this study using gage stations in the Shatt Al-Hillah River in Iraq. The extension of the Shatt al-Hillah River is the focus of this research discussion on environmental flow assessment. The available data on discharge in this research were adopted for ten years from 2012-2021. Different flow methods were adopted to establish a minimum environmental flow in the Shatt Al-Hillah River. Three hydrological-based approaches: Tennant, modified Tennant, and low-flow metrics like 7Q10, wer
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Mandali Basin is located between latitudes (33◦ 39' 00" and 33◦
54' 55") to the north and longitudes (45ο 11' 00" and 45ο 40' 00") to the
east; to the east of Diyala province at the Iraqi-Iranian border; the
basin area is approximately 491 km2.
From the study of climate reality of the basin between 1990-
2013and assessment of the basic climate transactions, it was found
that the annual rate of rainfall is 253.02 mm, the relative humidity
(44.4%), the temperature (21.3 ◦C), wind speed (2.08 m /sec.),
sunshine (8.27 h/day) and evaporation of the basin class (a) (271.98
mm) and corrected potential evapotranspiration (80.03 mm). The
results of the data analysis show that, there are
Abstract:
In light of the development in the banking environment and the increasing reliance on electronic systems in providing banking services and due to the intense competition witnessed by the banking sector, the need has emerged to apply the comprehensive electronic banking system, which works on the Internet in providing new and diverse banking services regardless of time and place by linking all branches to one central database, and despite the advantages achieved from the application of the comprehensive system, there is a set of risks that accompany the use of that system, What requires the auditors to develop the audit method in line with the size of the development in the
... Show MoreThe research aims to develop a proposed mechanism for financial reporting on sustainable investment that takes the specificity of these investments.
To achieve this goal, the researcher used (what if scenario) where the future financial statements were prepared for the year 2026, after completion of the sustainable project and operation, as the project requires four years to be completed.
The researcher relied on the results of the researchers collected from various modern sources relevant to the research topic and published on the internet, and the financial data and information obtained to assess the reality of the company's activity and its environmental, social, and economic i
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The study aims to make an in-depth analysis and the financial account components in the Iraqi balance of payments because it reflects the economic center of the country towards outside world, it also helps in making decision about monetary and financial policies, finance and foreign Trade the importance of FDI for Iraq lies as an important sources as wells provides advanced technology and job chances, It also avoids the country negative effects of borrowing processes from abroad . for analyzing direct and indirect foreign investment on the balance of payments and financial account in a period between (2003 to 2015), a community and research sample have been selected, presented in CBI/ Balance of payments. Department,
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The process of transformation from the central economy to a free economy requires restructuring the economy according to a new economic philosophy that relies on activating the role of private economic activity in which private and medium-sized institutions occupy an essential axis for their active role in the economies of all countries, especially those countries that have directed towards the market mechanism and sector leadership. The special process of economic development and the role that commercial banks can play in advancing the financing of these projects by establishing specialized business incubators for financing.
What encouraged countries to pay attention to these institutions is the ease of
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This study aims to clarify areas of using information technology in accounting and its impact on the profession of auditors by reviewing the concept, types, areas and the importance of information technology and its implications on the audit profession as well as to clarify the extent of contribution of information technology in developing of procedures of the audit profession and what its requirement, also this study aims to enhance the theoretical side by identifying the views of a sample of auditors in Arab countries selected (Iraq, Syria, Jordan), for the extent of using of information technology in their work and level of their perception for the importance of that