The research aims to demonstrate the impact of internal audit in Iraqi economic units on enhancing social performance reports, through the statistical models used, as a survey list (for the independent variant) of the search, which contains five axes of each axis, contains a set of The questions were prepared on the basis of the standards issued by the Institute of Internal Auditors (IIA) and were distributed to a sample of internal auditors, as for (for the approved variable) the researcher obtained numerical data represented by the financial statements of the research sample and used statistical models such as model (Kolmakrov-Smirnov) is a good match (goodness of fit) which assumes that the data is distributed naturally as well as the correlation and regression model to find out and analyze the relationship between the search variables, where the search was applied to a group of branches of the oil products distribution company as the number of branches that the search applied On (10) branch and for the year (2018), after testing the research hypotheses a set of conclusions was reached, which was the existence of a significant relationship between internal audit and the promotion of social performance reports, i.e. the increase in the quality or effectiveness of internal audit will lead to further strengthening of the reports Social performance, the research provided a set of recommendations, the most important of which is the need to create a system of social performance management because of its positive aspects towards employees and the preparation of social performance reports separately from the financial statements containing all information about the performance of the company in the social aspect, whether It was quantitative information or descriptive information to highlight and show interest in this vital aspect.
Many economic entities working in multiple industrial fields suffer fromlow techniques in using modern administrative means in their works. The mostused tool in measuring required procedures is to adopt and use quality costs. inspite of complications and bronchial of operations in construction projects, Theresearcher was able to find a structure to quality costs according to traditionclassification (prevention, Appraisal, failure) which enables the calculation ofthese costs and then analyze results and setting standards which can beimplemented in evaluating strategic performance for targeted project. and theforge research in theoretical fly to quality and costs concerning it inconstruction section , as well as strategically performance a
... Show MoreThe research shows the importance of orientation towards the formulation of the green strategy and its effect in determining the behavior of the green municipal institution in Babel governorate. The research highlighted the formulation of the green strategy as an important variable, especially today, the trend towards protecting the environment and minimizing the damage resulting from the delivery of services, and through it also the type of green behavior or performance adopted by the municipal institution and the emergence of the need for a strategy that is not harmful to the environment. The research took the sample intentionally comprehensive size of 222 personnel of municipal institutions and some formations concerned with t
... Show MoreSocial responsibility has achieved tremendous attention by academicians and practitioners to focus on social responsibility accounting. However, many studies around the globe have been conduct to measure the outcomes of social responsibility accounting. This paper presents the impact of applying the supply chain strategy (SCS) on the agribusiness field to optimize productivity and decreasing cost which will have a direct impact on the net income of the organization. The inconclusive results of earlier studies stimulated this research to social responsibility accounting-financial performance. The equivocal results of this phenomenon urge this study to investigate the role of other factors in the relationship of social responsibility accounti
... Show MoreThe research deals with the important and modern two subjects, strategic leadership which have six demotions and knowledge management
(four demotions') . the gools & the research is to know the relation & the effect them in the oil ministry (project department) , the sample was (50) persons who works in the department the questionnaire was the tool of data gathering .
The research divided to four parties, the first to the theotical review of the research variables, the second to the research methrology, the third to analysis and discoed the empirical results the last to the conclusions and recommendations .
Research aims to identify the immediate impact of the announcement of mergers in the stockholders and the feasibility of gain abnormal return and benefiting from asymmetric information during the announcement that unite 30 days before the announcement of the merger, and announcement day, and 30 days after the announcement of the merger. It was the largest and most important mergers and acquisitions pick that occurred during the global financial crisis, specifically in health care/pharmaceutical industry, Pfizer and Wyeth merger with Novartis acquisition on Alcon. search has adopted three hypotheses: the first hypothesis that ((achieves the target company's shareholders positive abnormal return (or negative) during and befor
... Show MoreThis paper is devoted to investigate the effect of internal curing technique on the properties of self-compacting concrete (SCC). In this study, SCC is produced by using silica fume (SF) as partial replacement by weight of cement with percentage of (5%), sand is partially replaced by volume with saturated fine lightweight aggregate (LWA) which is thermostone chips as internal curing material in three percentages of (5%, 10% and 15%) for SCC, two external curing conditions water and air. The experimental work was divided into three parts: in the first part, the workability tests of fresh SCC were conducted. The second part included conducting compressive strength test and modulus of rupture test at ages of (7, 28 and 90). The third part i
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Facing industrial companies many pressures and challenges due to rapid changes in the business environment of contemporary, which requires them to do their performance look more inclusive rather than limiting performance evaluation on the financial perspective in spite of its importance, prompting companies to rethink their reality competitive through the adoption of methodologies and new philosophies to manage competitiveness of total quality management, and re-engineering of production processes, and knowledge management,... etc., as This study framework cognitive and practical "to evaluate the performance of a company Diyala General Electric Industries and how to rehabilitate
Abstract
The aim of the research is to develop specific skills of 21 century, one schedule, renewable: (sex, years of experience, academic degree) from the viewpoint of the research sample. The descriptive tool was used to collect information for research purposes. It was applied to a sample of (339) male and female teachers in Al-Ardhah governorate schools to teach Jazan. The application was carried out in the second semester of the year 1442 AH. The research concluded with a set of results, the most important of which are: the approval of the sample members to a large extent on the expressions of the role of school leaders in the practice of developing male and female teachers in acquiring these three skills fr
... Show MoreThe Social life contain an important side from the inherited Civilization to any
nation, is distinguished by activity and zeal. The old Indian is characterized with
closed and solidify socilal systems. This state had its influences on the activities of the
social movment. It astonished the conquered mushins – Arab to the India from the end
of the first centuny A.H we tried to change it by good works and made them become
aware, so this made radical active in the social India in Islamic period which is form
humanbeing nobilitie and their active deal in the society.
The research aims to determine the effectiveness of auditing in light of the relationship between the governance of investment policy and the cost of debt in companies listed on the Iraqi Stock Exchange. The problem of the research is to raise the question about the effect of the governance of investment policy and the cost of debt on the effectiveness of auditing and auditors. During the research, the most important of them were: the existence of an impact relationship on the effectiveness of auditing through the relationship between the governance of investment policy and the cost of debt. The companies listed in the Iraqi Stock Exchange lack an effective proposed guide or framework dealing with the governance of investment policy desp
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