The present study tackles the complex issue of the urgent need for Environmental Auditing (EA) in Iraq in the absence of laws that support environmental management and in the light of the high rates of cancerous diseases in Iraq, which coincided significantly with the increase in oil production, according to the numbers indicated in the Iraqi Ministry of Health. The study aimed to investigate the mediating role of Management Systems (MS) related to the role of EA supporting sustainability reports concerning the reduction of the negative effects of gas emissions from oil companies. We adopted the descriptive approach which relies on studying relationships through a questionnaire that was distributed to a group of workers at Doura Refinery in Baghdad for refining oil. The number of workers was 155 people who are specialized in administrative and financial aspects, let alone some other supporting specializations in the refinery selected. In designing the questionnaire. This organization was chosen due to its being one of the organizations that cause significant pollution in Baghdad depending on government reports, which indicate the lack or weak weakness of the procedures taken by the refinery administration to reduce carbon dioxide emissions. The study reached the conclusion that MS mediate the relationship between EA and sustainable development (SD). The EA also has a significant impact on achieving SD. Depending on the bibliometric survey conducted, this study is the first in Iraq, a matter that gives the research a great interest in the field of research on SD topics.
This paper examined accounting information systems (AIS) as a mediator between small and medium-sized enterprises (SMEs) strategies, including (finance source, administrative innovation, organizational culture, developing capabilities levels of SMEs, information source, development of business managers, and technological innovation) and organizational performance. In this quantitative study, 450 self-administered questionnaires were distributed to the managers and owners of SMEs using purposive sampling. Data were analyzed using the structural equation modeling (SEM) method via SmartPLS3 Software. The study offers empirical findings on the importance of AIS as a mediator, considers various factors, a
This research aims to build a model to analyze the role of digital transformation (DT) and HR Flexibility in the strategic human resource management outcomes (SHRM outcomes) in the Iraqi Banking Sector. To be more precise, it explores whether HR Flexibility is a mediating factor between digital transformation and bank performance, employee dedication, and talent preservation. The research adopted a quantitative cross-sectional study design. A structured questionnaire will be used to collect data from at least 420 respondents. The method of analysis will be through surveys collected from 420 employees in the private and government banks in Iraq. IBM SPSS will be used to conduct preliminary analysis, and IBM SPSS AMOS will be used for Confirm
... Show MoreThis study investigates the requirements of total quality management (TQM) and the determinants affecting its application in Al-Zaman newspaper, one of Iraq’s leading private press institutions. The research employed a survey methodology, using a structured questionnaire administered to 30 participants representing journalistic, administrative, and technical staff. Five TQM dimensions, each measured through four indicators, were assessed to capture the perceptions of employees regarding the availability and effectiveness of quality practices. Data were analyzed using the Statistical Package for the Social Sciences (SPSS). The results revealed that while senior management at Al-Zaman demonstrates formal support for TQM, there is a
... Show MoreAbstractOBJECTIVES: To evaluate the long-term remission efficacy and safety of isotretinoin in the treatment of Behcet's disease (BD). PATIENTS and METHODS: This single-blind, controlled therapeutic study was conducted in the Department of Dermatology and Venereology at Baghdad Teaching Hospital from February 2011 to January 2012. Thirty patients with BD were included in this work. Each patient received isotretinoin 20 mg orally once daily for 3 months. They were assessed at week 2 and then monthly depending on the Clinical Manifestation Index (CMI) and to record any side effects. At week 12, isotretinoin was stopped and patients were given placebo therapy in a form of glucose capsules for another 3 months. RESULTS: Thirty patients were tre
... Show MoreRecently times, industrial development has increased, including plastic industries, and since plastic has a very long analytical life, it will cause environmental pollution. Therefore studies have resorted to reusing recycled plastic waste (sustainable plastic) to produce environmentally friendly concrete (green concrete). In this research, some studies were reviewed and then summarized into several things, including the percentage of plastic replacement from the aggregate and the effect of this percentage on the fresh properties of concrete, such as the workability and the effect of plastic waste on the hardening properties of concrete such as dry density, compressive, tensile and flexural strength.
Since the emergence of the science of international relations as an independent academic scientific field, various theories and trends have appeared and have tried to understand and explain the international reality and give a clear picture of what is happening within the international system of interactions and influences and the search for tools for stability and peace in international relations. Among these theories is the feminist theory, which is a new intellectual trend on the level of international relations theories, which tried to give an explanation of what is happening in world politics and in international relations in particular. The main issue that feminist theory is concerned with is the lack of women’s subordination
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The aim of the research is to verify the role of organizational trust as an “administrative” dimension of objective importance in the relationships adopted by the Iraqi General Insurance Company with customers, as it is one of the basic pillars in building and succeeding companies, which allows the provision of services with high confidence through the customer relationship management system in order to achieve The company's goal is to gain new customers, retain current customers, increase work in insurance companies, and develop the national economy by increasing the company's sales and profitability. The research
... Show MoreThe research aims to achieve a set of the most important objectives of the review of the role of creative administrative leadership in achieving aspects of economic reform in various government institutions and indicate the role of supervisory awareness of administrative leadership in the revitalization of the role of the internal control system to achieve the best use of available resources. This paper deals with three problems is the loss of financial resources of the state as a result of the growing phenomenon of administrative and financial corruption in the majority of government institutions, and the weakness of the role of the internal control system in the province on the resources available and to achieve the best use of these reso
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