Abstract

         Most of the industrial organization in the world became suffering from the problem of the pollution of the poisonous chemicals things, this urged to depend on the principle of the responsible production, because it has the positive role by dealing with these chemical things and to safe the health of the society, due to the main goal of this study is to restrict the role responsible production in accomplishing the system of the environmental management through an actual study in the northern gas company in Kirkuk province, the topic has acquired a big importance bacause there were a limited number of studies and res

هدف البحث الى التعرف على القياس المحاسبي عن التنمية المستدامة، وبيان العلاقة بين القياس المحاسبي عن التنمية المستدامة وتقارير الابلاغ المالي، وكذلك بيان أثر القياس المحاسبي عن الاستدامة على تقارير الإبلاغ المالي في الشركة العامة للمنتوجات الغازية، وقد تمحورت مشكلة البحث في بيان أثر عناصر المحاسبة عن التنمية المستدامة، البيئية، والاجتماعية، والاقتصادية، على تقارير الإبلاغ المالي في الشركة العامة للمنتو

            This research aims to know the role and impact of participation in the capabilities of human resources programs, and for the purpose of measuring it has been determined the dimensions of these two variables by relying on standards for this purpose, was chosen as the Ministry of Higher Education and Scientific Research / device supervision and scientific calendar as one of the important departments in the ministry and includes a large number of individuals at different organizational levels for the purpose of answering a questionnaire prepared for the purpose of measurement and access to the results and the achievement of the objectives of the research and which ha

The security of information represent the available  protection of  information and its component and guaranty the its safety and confidentiality. The absent or lack or stop of security of information and without maximum benefit may lead to lose confidence and make it burden on the company. So we must protect the company and information from the damages which may lead to the frailer of performance and loses of the company and its workers. So the security of information considered one of the potential  and controlling basis to protect individuals and companies from the damages. To insure the security  and confidentiality of information there are delicate,  proper and trusted ways, like FIRE WALL, PASS WORD, SYPHAR

Organizations adopt a number of procedures and instructions in their field of activities in order to aid their resources development   and energies to serve their entrepreneurial orientations. This calls for preparing a range of mechanisms to mitigate the strictness and complexity of procedures. The ambiguity and severe  complexity  of procedures means acknowledging the loss in energy and this in turn  impedes the hopes while in the same time weakens the  enthusiasm in these organizations and an impedes the possibility to achieve continues innovation, thereby losing opportunities to the level of surrender to the risks and  assuming them to be unconquered obstacles.

There

The digital communication of a product of communication and information revolution. It is characterized by accurate and comprehensive in its services and its effects, which brought changes in the structure of many communities and their organizational structures. They have significant impacts on the social systems and social relations, especially in the Arab societies, which are the focus of the globalized Western media, for many reasons: economical, political , cultural and social.
According to this perception, the Arab identity has become in an encounter with big challenges by the globalized media of trade and the media, which aims to achieve greater profits because of identity and its importance to the communities. This occurs par

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

The study aims to introduce at the difficulties in which delay the using of the internet In the educational process – learning , Study was conducted on a sample of students in the College of Education for Girls and the effects of variables : possession of computer , availability of the internet service , and the level of parents on these difficulties ,  Used for this purpose, a total sample size (400) students, distributed Departments . Results showed that the most important difficulties in which delay using of internet were : Lack of knowledge of internet availability , Lack of knowledge of the aim of using this service , and the students satisfaction that the disadvantages is more than the advantages of

The research seeks to achieve its goal of demonstrating the impact of applying banking governance variables on the financial performance of Islamic banks, and the independent research variables are represented by (X) by (the number of independent members in the board (X1), the number of directors in the board (X2), the number of committees emanating from the board ( X3), the percentage of shares owned by major shareholders in the board (X4), the number of members of the Sharia supervisory board (X5)), and the dependent variable (Y) is represented by (rate of return on assets (Y1), rate of return on equity (Y2)).

The research sample included (4) Islamic banks, namely (Iraqi Islamic Bank, National Islamic Bank, Jihan Islamic Bank,