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The Committed of the Auditors for the Procedures of Environmental audits (An Exploratory Study of a sample of auditing offices in Iraq)
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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

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Publication Date
Thu Jan 23 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
تأثير التسويق الالكتروني في عناصر المزيج التسويقي للخدمة التأمينية
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The emergence of e-marketing to make the world a small village does not comply with barriers, the place nor the time, which led to the transformation of marketing in various service sectors, regional and international general and the insurance sector, especially from traditional marketing to electronic marketing, bringing e-marketing of insurance services is the effective tool to achieve for growth, was able to jump to the overall marketing efforts to the contemporary trends in line with the current and its variables, and this significant acceleration in technological development has made insurance companies are racing to offer their insurance services on the latest applications of modern technology through multiple sites on the Internet

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Publication Date
Mon Aug 01 2022
Journal Name
مجلة الدراسات المستدامة
تعزيز التجارة الدولية واثره في تحقيق النمو والتنمية المستدامين
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يعد تعزيز التجارة الدولية في مقدمة اهتمامات اي دولة ، فكل دولة تسعى الى تقديم خدمة مشروعات لتنمية الخدمات والبنى التحتية بوسائل عدة ، ومن اهمها قيامها بتمويل تجارتها الداخلية والخارجية مما يؤدي الى ازدهار وتحقيق التنمية والنمو المستدامين في تلك الدولة . ولكي تؤدي التجارة الدولية دوراً بارزاً في تحقيق النمو والتنمية المستدامين، لابد من توافر بيئة تجارية دولية مناسبة و نظام تجاري دولي مساند لعملية التنمية فا

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Publication Date
Mon Nov 12 2018
Journal Name
Arab Science Heritage Journal
البرجوازية البرجوازية المسلمة في الشرق الادنى خلال العصر العباسي
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The shortcomings of the Muslim regime were however, became more obvious in later periods. Under the first Abbasids, the Muslims bourgeoisies were still a new class, rising in the social hierarchy of the caliph empire. It became even powerful class and a factor to reckon with

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Publication Date
Mon Jan 01 2018
Journal Name
حوليات كلية الآداب
الومضة في نصوص الريح لاتصادق أحدًا للشاعر لطيف هملت
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Publication Date
Sat May 30 2026
Journal Name
Tikrit Journal Of Administration And Economics Sciences
دور تكلفة الانتاج الانظف في تحقيق الميزة التنافسية المستدامة
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يهدف البحث إلىبيان دور الانتاج الانظف وتأثير تطبيقه على تكاليف الوحدة الاقتصادية وادواته وتقنياته التي تساهم في دعم الميزة التنافسية المستدامة

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Publication Date
Tue Sep 27 2022
Journal Name
Arab Science Heritage Journal
اهمية المنهج القرآني في تخطيط المعالم العلمية للشخصية الاسلامية
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Human wealth is the most valuable wealth on the face of the earth, and building the intellectual, cultural and scientific human being is the greatest process carried out by all religions and philosophies at all times, and the divine law aimed at reforming the earth, including in order to preserve this great wealth, and to preserve its existential and qualitative entity.

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Publication Date
Tue Sep 27 2022
Journal Name
Arab Science Heritage Journal
اهمية المنهج القرآني في تخطيط المعالم العلمية للشخصية الاسلامية
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Human wealth is the most valuable wealth on the face of the earth, and building the intellectual, cultural and scientific human being is the greatest process carried out by all religions and philosophies at all times, and the divine law aimed at reforming the earth, including in order to preserve this great wealth, and to preserve its existential and qualitative entity

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Publication Date
Mon Dec 26 2022
Journal Name
Arab Science Heritage Journal
الترادف في التعليق المغني لشمس الحق محمد العظيم آبادي
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Praise be to God, Lord of the Worlds, and prayers and peace be upon our master and beloved Muhammad and all his family and companions. As for what follows: The research presented the synonymous and common verbal expressions mentioned in the book Al-Taliq Al-Mughni on Sunan Al-Daraqutni by the scholar Sheikh Shams Al-Haq Muhammad Al-Azeem Abadi

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Publication Date
Fri Dec 01 2023
Journal Name
قضايا سياسية
الوعي الطبقي في الفكر السياسي الماركسي الحديث( نماذج مختارة)
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مثل الوعي الطبقي اعلى مراحله لدى الفكر الماركسي الحديث عند كل من ماركس وانجلز ولينين ليس مجرد انعكاس للواقع وانما يكون بصورة جدلية من خلال انعكاس الوعي على الواقع واعادة انتاجه فبعد ان كان الوعي هو نتاج تطور الواقع اصبح اداة في تطوير الواقع، أي تأثير البنى الفوقية على البنى التحتية( المادية التاريخية) بعكس ما دعى اليه ماركس، اذ أعطى لينين للوعي دوراً كبيرا في التطور التاريخي، وعد الوعي الطبقي هو الاداة التي

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Publication Date
Sun Jun 30 2019
Journal Name
Journal Of The College Of Education For Women
القيادة الابتكارية لدى مديري المدارس الثانوية في محافظة بغداد
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 تكمن مشكلة البحث بان المؤسسات عامةـ والتعليمية منها خاصةفي الوقت الحاضرتواجه ظروف بيئيةتفرض عليها حتمية التغيير ، وذلك بسبب التحولاتالتي تحدثفي عالمناالحالي سواءًكان على المستوىالمحلي أو العالمي أو على المستوىالمؤسسة نفسها مما يجعلمؤسساتنا التربويةبحاجةملحةلمواجهة هذا التغيير القادم وذلك من خلال معالجةالمشكلاتالتي قد تظهر بطرق مبتكرة وابداعية مغايرةللطرقالتقليدية ،وذلك من خلال تهيئة المناخ الت

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