Preferred Language
Articles
/
jeasiq-572
The Committed of the Auditors for the Procedures of Environmental audits (An Exploratory Study of a sample of auditing offices in Iraq)
...Show More Authors

At the beginning of the nineties increased responsibility of the auditor to the community as the demand for auditing the environmental performance for the economic units in addition to audit the financial performance. With the aim of preserving the environment and reducing the damagse as  aresult of the negative effects of the activities of these units.

The researh deal with two sides the first one identifies the theoretical framework of the concept of environmental audits, requirements, methods, types of procedures, and duties of  the auditor in conducting  environmental audits. It also deals with the concept of the environmental report and the elements  that should be included in the report itself, as well as the role of local and  international organizations in practicing the environmental auditing.

 The second side has tested the research hypotheses by preparing a questionnair distributed to a sample of the study community ,which included auditing offices . The questionnaire contains two sides, the first one is to test the reality of the application of auditing offices for the concept of environmental audits, extent of their commitment to environmental audit procedure recently .The second to test the commitment of the auditing offices in Iraq to the environmental  audit procedures to protect the environmental in the future. It includes three axis (environmental compliance test,the test of laboratory technical testing, financial and environmental analysis). The results were analyzed using the( SPSS ) statistical program, the study concluded that the auditing offices in Iraq does not currently commit to the environmental audit procedures. It also concluded that the commitment of auditing offices to the environmental  procedures in Iraq in the future will  contribute in protecting environment. Also The study also recommended the need for state intervention to issue laws and regulations relating environmental audit, and to put bases for granting Iraq Vocational certification that enable the auditor to conduct environmental audit profession.

 

Key wards: Environmental Audit , Enviro

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Mon Sep 25 2023
Journal Name
Arab Science Heritage Journal
التجارة في فكر عبد الاله حافظ
...Show More Authors

The study consisted of an introduction، two chapters and a conclusion

   The first، tagged topic (: His lineage، birth، and family)، traces the lineage، birth، and family of Abd al-Ilah Hafez.

The second topic، which came under the title (The Role of Abd al-Ilah Hafez in the printing of currency)، was concerned.

 The study relied on a large number of unpublished documents، foremost of which are the documents of the Central Bank of Iraq. It contained a lot of information about its administrative activity، its positions، orders and plans in this direction.

 The House of Books and Documents is considered Al-Manhal، which is indispensable for any research to study the royal his

... Show More
View Publication Preview PDF
Publication Date
Sun Apr 01 2007
Journal Name
Journal Of Educational And Psychological Researches
الاكتئاب لدى النساء العاملات في بغداد
...Show More Authors

ان في هذه الاية الكريمة لآبلغ وصف للاكتئاب حيث الضيق الشديد والشعور باليأس من الدنيا والوحدة .

وقال المتنبي :.

كفى بك داء ان ترى الموت شافياً

وحسب المنايا ان يكن امانيا

وقال مجنون ليلى :.

وامطر في التراب سحاب جفني

وقلبي في هموم واكتئاب

الحزن والقلق والهم والغم جزء من حياة الناس وهناك كثير من العوامل الممه

... Show More
View Publication Preview PDF
Publication Date
Wed Jun 01 2005
Journal Name
Journal Of The College Of Languages (jcl)
نماد گرایی وجانوران در منطق الطیر
...Show More Authors

نماد گرایی وجانوران در منطق الطیر

View Publication Preview PDF
Publication Date
Thu Jan 01 2015
Journal Name
Political Sciences Journal
Rectifier technology and its impact on US policy
...Show More Authors

كان لنهاية الحرب الباردة وعولمة العالم على وفق رؤية كونية تتجاوز حدود ومفاهيم السيادة الوطنية والقومية الاثر الواضح في ترتيب العلاقات الدولية , واصبحت تلك العلاقات تدور حول محورين الاول .. هو الاعتماد المتبادل بين الدول من اجل الوصول الى خطوط مشتركة للمصالح المختلفة بين هذه الدول . والآخر.. هو تبعية الدول الضعيفة للدول القوية لافتقار الاولى توفير الحاجيات الى مواطنيها . هذا يشير الى نشأة علا

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sat Dec 01 2007
Journal Name
Journal Of Economics And Administrative Sciences
السرقات في المنظمات والعوامل المؤثرة فيها
...Show More Authors

Employee Stealing or internal theft is considered from the passive practices that can’t be denied or be hidden, In spite of the hospital privacy as a serving organization that works 24\7 and deleing with human lives, they weren’t infallible from that kind of practice. To prevent or reduce this practice, it was important to search for the organizational and behavioral factors influencing internal thefts.

   

   The study problem briefly is to reach the most organizational and behavioral factors influencing internal theft, in governmental hospitals in Baghdad Rusafa Health district, this was done by analyzing (20) administrative cases, of thefts occurred in the District, also a sample of (60) sp

... Show More
View Publication Preview PDF
Crossref
Publication Date
Tue Jan 29 2019
Journal Name
Arab Science Heritage Journal
طرق البحث العلمي في مؤلفات الرازي
...Show More Authors

نسب أغلب مؤرخي العلم الإنساني الطرق التي إتبعت في كتابة المنهج العلمي الصحيح ، في كافة العلوم و المعارف ، إلى العصر الحديث . و قال آخرون ان العقل البشري ، سواء في الأزمنة القديمة أو الحديثة ، هو واحد لا يمكنه التفكير أو العمل إلا بوجود منهج معين يسير عليه فكره و فعله (1) ، مطلقين عليه تسمية المنهج التلقائي . و كما هو واضح من التسمية يمكن وصفه بأنه منهج يفتقر إلى الإدراك و الشعور . و يطبق هذا المنهج الغالبية ا

... Show More
View Publication Preview PDF
Publication Date
Sat Jun 01 2013
Journal Name
Journal Of The College Of Languages (jcl)
Der Fragesatz im Deutschen und Arabischen
...Show More Authors

             Diese Forschungsarbeit versteht sich als ein Versuch zur syntaktischen und semantischen Beschreibung des BereichesFragesatz im Deutschen und Arabischen. Hinsichtlich der bedeutsamen Rolle des Fragefeldes haben wir den Entschluss gefasst, dieses Thema im Deutschen und Arabischen zu untersuchen. Diese Forschungsarbeit hat darüber hinaus das Ziel, die Satzarten, besonders die Fragesätze im Deutschen und Arabischen genau zu erläutern. Dieser Beitrag unternimmt also den Versuch, den Bereich desFragesatzes mit seinen vielseitigen Aspekten im Deutschen und ihre Entsprechung im Arabischen zu beschreiben, sowie die entsprechenden Formen der Fragesätze zwischen den beiden Sprachen zu bestimmen. E

... Show More
View Publication Preview PDF
Publication Date
Mon Jul 22 2019
Journal Name
Arab Science Heritage Journal
د راسة الجنسانية في المصادر العربية
...Show More Authors

الجنسانية من أبرز مظاىر حياة الكائف البشري ويشمل ابعاد اً مختلفة من الثقافت
الشعبية؛

View Publication Preview PDF
Publication Date
Sun Dec 27 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
دور الضمانات في تطور المصارف الاسلامية
...Show More Authors

Islamic banking refers to a system of banking or banking activity that is consistent with the principles of the Shari'ah (Islamic rulings) and its practical application through the development of Islamic economics. The principles which emphasise moral and ethical values in all dealings have wide universal appeal. Shari'ah prohibits the payment or acceptance of interest charges (riba) for the lending and accepting of money, as well as carrying out trade and other activities that provide goods or services considered contrary to its principles. While these principles were used as the basis for a flourishing economy in earlier times, it is only in the late 20th century that a number of Islamic banks were formed to provide an alternative basi

... Show More
View Publication Preview PDF
Publication Date
Mon Jun 08 2026
Journal Name
Journal Of Al-qadisiya In Arts And Educational Sciences
الرفض والاحتجاج في الأدب العبري الحديث
...Show More Authors

View Publication