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القياس المحاسبي عن التنمية المستدامة واثره على تقارير الابلاغ المالي نموذج مقترح (دراسة في الشركة العامة للمنتوجات الغازية)
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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 للمنتوجات الغازية، وقد سعى البحث لفرضي مفادها، لا يوجد أثر ذو دلالة معنوية لعناصر المحاسبة عن الاستدامة على تقارير الإبلاغ المالي في الشركة العامة للمنتوجات الغازية، ولايوجد أثر ذو دلالة معنوية لتحديات تطبيق لعناصر المحاسبة عن الاستدامة في الشركة العامة للمنتوجات الغازية، وقد توصل البحث لمجموعة من النتائج كان اهمها: أن هناك اعتقاد لدى الشركة بأن الابلاغ عن المسؤولية الاجتماعية والبيئية قد يلحق الضرر بها ويعرضهم للملاحقة القانونية، وأيضا لا توجد تخصيصات مالية من وزارة النفط كافية لدعم المحاسبة عن الاستدامة والمتمثلة بـ (البيئية، الاجتماعية، الاقتصادية).

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Publication Date
Sun Dec 14 2025
Journal Name
Al–bahith Al–a'alami
ADDRESSING THE GOALS OF SUSTAINABLE DEVELOPMENT IN THE ARAB PRESS:: (An analytical study in the newspapers (Al-Sabah Iraqi newspaper, Algerian ech-chaab Newspaper, and UAE Al-Ittihad Newspaper) (A Research Drawn from Master Thesis)
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The problem of this research is:

What are the sustainable development goals that received the priority in the press addressing of the newspapers under study?

What are the journalistic arts adopted by these newspapers in addressing the sustainable development goals?

What are the journalistic sources that Arab newspapers depended on when addressing the sustainable development goals?

What are the geographic range the Arab newspapers adopted in addressing the sustainable development goals? The research is categorized into descriptive research, adopting the survey method, and using the content analysis method.

The sample of research was determined by the preparation of the Arabic newspapers (Al-

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Crossref
Publication Date
Mon Dec 01 2008
Journal Name
Journal Of Economics And Administrative Sciences
خطة الصيانة الوقائية ومحاكاتها على وفق معايير هندسة المعولية دراسة حالة في الشركة العامة للصناعات الجلدية - معمل رقم 7-
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This research is an attempt to study and evaluate the maintenance function at Factory 7 - The State General Company for Leather Industries, and to design a computerized preventive maintenance system to design and to analyze preventive  maintenance.  To accomplish the objectives of this research, data were gathered and analyzed according to the reliability engineering criteria for the period 2/1– 30/6/2005, then a preventive maintenance plan was designed for each machine of the sample study using the computerized system designed in this research. A Monte Carlo Simulation methodology was used for the purpose of evaluating the performance of the preventive maintenance plan of each machine for one year. The simulation res

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Crossref
Publication Date
Fri Feb 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
Effect of IFRS 16 on the quality of financial reporting For the Iraqi economic units Applied to the General Company of Iraqi Airways
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The rental activity receives "significant" interest from accounting organizations interested in issuing accounting standards worldwide, such as the Financial Accounting Standards Board (FASB), the International Accounting Standards Board (IASB). As leases represents an important source of finance for economic units as an alternative to financing assets through purchase or borrowing. Professional organizations have focused on addressing the situation of extra-budgetary funding through which the lessee hides many leases that are classified as financing without It shows in the budget, which gives an incorrect picture of the reality of the financial situation of economic unity, IASB has issued IFRS 16, which terminates off- Balance s

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Crossref
Publication Date
Wed May 05 2021
Journal Name
Arab Science Heritage Journal
الشك المعرفي في الاسلام واثره على الغرب
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Epistemological skepticism was present strongly in the Islamic
philosophical heritage. Many texts were received by thinkers and
philosophers calling for

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Crossref
Publication Date
Fri Dec 15 2023
Journal Name
Full Text Book Of Minar Congress10
مستوى الافصاح عن المعلومات المالية المتعلقة بالاستدامة على وفق معيار (IFRS-S1) وتأثير على أداء الشركة - بحث تطبيقي في عينة عن المصارف الاسلامية العراقية
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Publication Date
Wed Sep 28 2022
Journal Name
Journal Of The College Of Education For Women
A Proposed Program from the Perspective of the General Practice of Social Work to Overcome Husbands' Violence Against Their Wives
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Husbands’ violence towards their wives is one of the greatly important issues in social sciences. Accordingly, the current study aims at determining the levels of violence practiced by husbands towards their wives to propose a professional program from the perspective of the general practice of social work to overcome such a phenomenon. The study is descriptive in nature, where the researcher has used a comprehensive social survey method. To achieve the goal of the study, the researcher has prepared a questionnaire that consisted of two parts. The first part contains the primary data of the two sections, and the second contains (38) phrases distributed over four axes to measure the levels and types of violence among the sample’s memb

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Publication Date
Mon Aug 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
Induction informational, informational use, the behavior of the product and user information.
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Abstract:

This study seeks to shed light on the important processes are linked to the impact of accounting information on the behavior of producer and user of information and are urging informational and informational use. That accounting as a system of accounting information and functions of the delivery of information to decision makers Under behavioral entrance to the formulation of accounting theory should be taken into account Othertlk accounting information in the behavior of the decision maker which requires an explanation of human behavior and predictable.

On the other hand that the accounting information that should be delivered to the decision maker will affect your beha

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Crossref
Publication Date
Mon Sep 01 2014
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Suggested Model for accounting disclosure proactive and reflect on the decisions of investors: Applied research in a sample of industrial companies listed on the Iraq Stock Exchange
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Often requires the investor to know the result of the company's activity contribute to the investor or by wanting to invest in them because profit or loss of the company affect positively or negatively in the price of shares of the company and with the end of the fiscal year delayed companies often to issue its financial statements after it is approved and audited by an observer External Auditor, From here came the idea of ​​research that appears to stakeholders of financial statements proactive appear, including actual figures for earlier stages have been prepared lists about lists and planned by the administration reflect the results of its phase remainder of the year as if they are (half a year or season or month) to offer At the

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Publication Date
Tue Feb 26 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Use the Style of the Activity Based Cost time Drivine (TDABC) and its Impact on the Untapped Resources: Empirical study in the General Company for Textile Industries - Wasit
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   The research aims to identify the importance of using the style of the cost on the basis of activity -oriented in time TDABC and its role in determining the cost of products more equitably and thus its impact on the policy of allocation of resources through the reverse of the changes that occur on an ongoing basis in the specification of the products and thus the change in the nature and type of operations . The research was conducted at the General Company for Textile Industries Wasit / knitting socks factory was based on research into the hypothesis main of that ( possible to calculate the cost of activities that cause the production through the time it takes to run these activities can then be re- distributed product cost

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Crossref
Publication Date
Wed Mar 01 2023
Journal Name
مجلة كلية العلوم الاسلامية / جامعة بغداد
توظيف التعلم الالكتروني باستعمال الوسائل التكنلوجية في العملية التعليمية واهميته في نحقيق التنمية المستدامة
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