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 development?), And the research hypothesis was formulated to study the effect of the accounting disclosure of social responsibility on the sustainable development of the enterprise. The importance of the research stems from the importance of the role of economic units that are part of society, and accordingly, there is an urgent and necessary need to know the extent to which these units achieve their social responsibilities by disclosing the social contributions of the economic unit in a way that contributes to the possibility of achieving the goals of sustainable development, adopting the inductive approach ( Descriptive) in addressing research problems and proving His hypotheses are in the theoretical side to achieve the research objectives. As for the applied side, it is based on the approach (descriptive and analytical) to analyze the results of the questionnaire that was distributed to the members of the research sample as well as the personal interviews that were conducted with the relevant authorities, and among the most important results that were reached was the presence of influence A significant statistical significance between the accounting disclosure of social responsibility and its various activities and sustainable development.
Abstract
The economic entities view about human resources has been changed from traditional view based on the resources as one of production factors required for achieving the activities that lead to create products in turn for financial substitute embodied in wages, toward contemporary view consider human resources the most important richest investments, a real source for continuing, developing, and achieving competitive advantage for the entity.
From that point, this research dealt with studying the subject of disclosing investment information of human resources in the financial reports of Iraqi economic entities. The research ended with stating a suggestive model for the
... Show MoreThis research aims at studying a contemporary and modern phenomenon in the Science of management in general and in the field of organizational behavior in private, The organizational learning and managerial empowerment in a governmental organization :"The General Company of Electric Industries" .The dimensions of organizational learning have been defined (Learning Dynamics، organization transformation, individuals empowerment, knowledge management and Technology application) as wells as the dimensions of managerial empowerment (possessing the information and its availability– Independency and the freedom of conduct and knowledge possession) Information has been gathered by a questionnaire distributed on a sample of professiona
... Show MoreThe research aims to study the effect of knowledge upgrade on business continuity in private colleges and universities in Baghdad. The research problem is summarized in the main question (were the academic leaders able to employ knowledge upgrading to enhance business continuity). The most important of this sector were the universities and the private college in the city of Baghdad as a field for this research, the researchers conducted a field visit to (10) universities or private colleges, the research sample consisted of (177) individuals from the deans of colleges and their assistants, as well as heads of scientific and administrative departments. The data was analyzed and the hypotheses were tested using the appropriate statistical
... Show MoreThe research aims to measure the impact of knowledge management processes individually and in total in the innovative marketing.
We depart search of a problem expressed in a number of intellectual and practical questions, the application of this research in the General Company for Vegetable Oil Industry, represented composed a sample of (63) (Director General and Deputy Director General and Director of the Department and the Division) in the company researched, it has been designed measuring instrument to collect the necessary data either statistical means they are the percentage and the arithmetic mean and standard deviation and coefficient of variation and the coefficient of simple correlation and model
... Show MoreABSTRACT The importance and objectives of the study were an attempt to understand the methodology of disseminating radical thought and the reasons of social acceptability that make young people embrace this thought. It also sheds light on the impact of this phenomenon on the regional role of Egypt and examines the strategic means and standards that the Egyptian state focuses on in immunization and prevention of extremism.
In Iraq, government contributions to the public companies have become a very important aspect which contributes to the survival and sustainability of these institutions as it consider one of the main sources of funding, if not it consider the basis of funding.
According to the vital roles assigned to these institutions to follow up, which usually include important activities in the national economy, the research focused on studying the field reality of the method used in evaluating the stock of total production and purchases of goods for the purpose of selling the strategic commodities of the General Company for Grain Trade. As a result, the aim of this study came to came to highlight&n
... Show MoreThe general crisis of research methods in the social sciences
Research methodology: philosophy and techniques, founded by philosophers and applied by scientists, and no accurate application of techniques except with a deep understanding of philosophy, as a prerequisite. This fact is almost completely absent from the Iraqi and Arab academic mentality. This constituted one of the dimensions of the double crisis - theoretical and applied - of research methods in the social sciences. As first, there is no philosophy of science, neither as an independent material nor as an introductory subject, but not even an oral confirmation. Secondly, the advancement of quantitative research methods are presented without a background philosophy, as sol
The diversity of cultures is still the title of an Iraqi specificity that gave the society a diversity and this is reflected in the journalistic reality with the changing of the political system generate a new political and ideological life that differs from what is prevailed during the decades. However, its exacerbation of the degree of division is an additional duty for the press as a cultural platform and a knowledge bridge that contributes to the process of dialogue, addressing the differences, establishing a politically homogeneous structure through the state and socially by uniting all components of society and working to raise public awareness of the importance of national belonging to build a modern state. Cultural diversity is a
... Show More2 The benefit of the leave of our time is the leakage and inclusion in the series of narrators of modern.
3 The leave is therefore permissible to narrate the hadeeth or other sciences from a sheik or sheiks, and not
the talk.
4 It is not necessary that the grantee of the leave has studied the student who is the holder of the leave.
5 - in which a great meaning is the sense of the recipient seeking blessing through the link
With attribution to our master Muhammad peace be upon him.
The research is based on the basic idea that companies today are moving towards a new trend towards protecting the environment coupled with the increasing wareness of the pollution damage caused by these companies due to their operations and activities in the environment. The two main reasons that led the researchers to choose this subject is the need to adapt the companies themselves in response to successive developments, The great development was that companies moved from the sole economic responsibility of the business to social responsibility by emphasizing socially responsible profit. The problem of research is the knowledge of the availability of the dimensions of the green processing series in Kirkuk Cement Factory The re
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