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
Fri Feb 08 2019
Journal Name
Journal Of The College Of Education For Women
العوامل المؤثرة في تخفیف الأعباء المنزلیة لدى المرأة العراقیة العاملة
...Show More Authors

In the past, an absolute authority was held by the father and his decisions were imposed
and obeyed strictly without discussion. Later, many economical changes took place and
affected all of the family members dramatically creating a whole new concept of authority
in the family, a one that is based upon sound leadership, mutual understanding and
consultation among family members.
Women carried responsibility of doing all domestic jobs and served family members,
however, when she went to work outside her house, these loads began disturbing and
exhausting her. Therefore, man started to participate in assisting his wife. In addition,
industrial advances contributed in making these jobs easier than before.
This has

... Show More
View Publication Preview PDF
Publication Date
Sun Jan 03 2016
Journal Name
Journal Of Educational And Psychological Researches
تقويم كتابي الفيزياء للمرحلة الإعدادية في ضوء المستحدثات العلمية المعاصرة
...Show More Authors

The present study aimed to measure the calendar estimates for my book Physics of the preparatory phase (fourth and fifth preparatory) has been a research sample consisted of 32 teachers and a school for 36 schools from both sides of the Rusafa and Karkh first To achieve the objectives Find promised researcher tool for measuring the calendar estimates for my book Physics of the preparatory phase in accordance with the contemporary scientific innovations as formed tool from 5 innovations built on the basis of which the paragraphs which formed the final version of the 21 paragraph manual are not substitutes to answer yes -No Your has been used Baha percentages to reach the results may reach current research conclusion which is defic

... Show More
View Publication Preview PDF
Publication Date
Mon Feb 04 2019
Journal Name
Journal Of The College Of Education For Women
مبنى القافية واثره الاسلوبي في ديوان (الجداول) لايليا ابو ماضي
...Show More Authors

0

View Publication Preview PDF
Publication Date
Thu Dec 01 2022
Journal Name
مجلة العلوم السياسية
جدلية العلاقة بين الديمقراطية والحرية في الفكر السياسي لكارل بوبر
...Show More Authors

تتفق الدراسات الحديثة على ان النظام الديمقراطي في بلد ما لايمكن ان يقام الا في ظل جو تسوده الحرية السياسية والدينية، الا ان مصطلح الديمقراطية ومصطلح الحرية وضُعا في دائرة جدلية، لان مفهومهما بقي متعدداً ومختلفا فيه. يعد كارل بوبر من ابرز الفلاسفة في الفكر السياسي الغربي المعاصر المدافعين عن الديمقراطية بوصفها النقيض للديكتاتورية، إذ حدد وظيفتها بقدرتها على كبح جماح النخبة الحاكمة واخضاعها للقانون لمنع نزو

... Show More
View Publication Preview PDF
Publication Date
Wed Dec 20 2023
Journal Name
Arab Science Heritage Journal
السقيان الدلاليان الادراكي و التعبيري في اسماء البضائع دراسةلسانية وصفية
...Show More Authors

The research studies the semantic generation structures of
commodity names in the Baghdad dialect of Arabic, specifically
those names that reflect popular taste. Through descriptive field
studies of the social use of these words

View Publication Preview PDF
Publication Date
Sun Nov 11 2018
Journal Name
Arab Science Heritage Journal
الصورة الصورة الواقعية في التراث السردي العربي ((الشخصيات والأماكن مثالاً))
...Show More Authors

(Abstract)

A man find himself in front of narrative literal productions when he read the title of this paper that deals with specialist , followers of Arabic literal narration productions through the era of Arabic literature in a period arrived to 1500 years. It is strange to present (Narration art in Arabic heritage) , in addition to (Arabic diwan) . This matter introduces us to come back to the past to inspect Arabic narration production , specially that is called (Artistic narration ) which is full ,variety of purposes and goals.

View Publication Preview PDF
Publication Date
Thu Jan 01 2015
Journal Name
دار الضياء للطباعة والتصميم
SPSS النظرية والتطبيق في Exploratory Factor Analysis التحليل العاملي الاستكشافي
...Show More Authors

يعد التحليل العاملي Factor Analysis أحد الأساليب الإحصائية المهمة والتي يصعب تنفيذها يدويا ً أو بالألات الحاسبة الصغيرة لذا لاقى الباحثين صعوبة في إستخدامه في البداية بل كان من المستحيل القيام به ، لذا فالمؤلف قد تناول التحيلي العاملي الاستكشافي لكونه إسلوب إحصائي يستخدم في تحليل البيانات ويتطلب شروطا ً لأستخدامه ودقة في مراعاة هذه الشروط ويتطلب أيضا ً معايير يجب أن يتأكد الباحث من توافرها في البيانات وهذا ما تم ت

... Show More
Publication Date
Wed Jan 07 2009
Journal Name
Political Sciences Journal
واقع تدريس السياسة الخارجية في كلية العلوم السياسية - جامعة بغداد
...Show More Authors

واقع تدريس السياسة الخارجية في كلية العلوم السياسية - جامعة بغداد

View Publication Preview PDF
Crossref
Publication Date
Sun Jul 04 2010
Journal Name
Journal Of Educational And Psychological Researches
تقويم اداء تدريسيي دورات التأهيل التربوي واللغوي في جامعة بغداد
...Show More Authors

ان بناء اية حضارة يمثل جهداً انسانياً يشترك فيه كل الافراد والمؤسسات ويستلزم حشد القدرات لاسيما النخبة التي توجه الجهود وتعمل على الاستخدام الامثل للموارد في اطار حركة منظمة للمجتمع تنتج وسائلها وتحقق اهدافها ، وان حركة التاريخ والواقع تظهر ان التدريسي الجامعي هو صفوة النخبة والجامعة هي بؤرة المعرفة المؤسسية . ( عبود 2008 : 12 )                         &

... Show More
View Publication Preview PDF
Publication Date
Wed May 11 2022
Journal Name
Journal Of The College Of Law/al-nahrain University
التزام الملاك بنفقات صيانة الاجزاء المشتركة وأعبائها في الاسكان العمودي.
...Show More Authors

The phenomenon of multi-class construction and landlords has increased in Iraq, and this is not justified except because of the change in the economic and social conditions in it, because like any social system interacts with what happens in society, whether it is positive or negative, and since the vertical housing system contains common parts and these parts need to Maintenance and preservation, and in order to continue to perform the construction and other parts in an effective and regular manner for a long period of time and with appropriate efficiency, it must be maintained, and maintenance is one of the most important and difficult problems facing the partners. It is recognized that it is not possible to understand these practical dif

... Show More