The researchers seek to shed light on the importance of accounting disclosure on social responsibility, and the research aims to provide a theoretical approach to social accounting and its disclosure, identify the concept of sustainable development, highlight the theoretical foundations of sustainable development and employ disclosure of social responsibility towards achieving the goals of sustainable development, and identify the impact of The accounting disclosure on social responsibility in achieving sustainable development goals, and the research problem can be reviewed by asking the following question (Does the accounting disclosure of the social responsibility of economic units contribute to achieving sustainable development?), And the research hypothesis was formulated to study the effect of the accounting disclosure of social responsibility on the sustainable development of the enterprise. The importance of the research stems from the importance of the role of economic units that are part of society, and accordingly, there is an urgent and necessary need to know the extent to which these units achieve their social responsibilities by disclosing the social contributions of the economic unit in a way that contributes to the possibility of achieving the goals of sustainable development, adopting the inductive approach ( Descriptive) in addressing research problems and proving His hypotheses are in the theoretical side to achieve the research objectives. As for the applied side, it is based on the approach (descriptive and analytical) to analyze the results of the questionnaire that was distributed to the members of the research sample as well as the personal interviews that were conducted with the relevant authorities, and among the most important results that were reached was the presence of influence A significant statistical significance between the accounting disclosure of social responsibility and its various activities and sustainable development.
Waste recycling is one of the modern means of treating waste and minimizing its harmful effects that have caused problems for all countries of the world through the disposal of them in a safe and healthy manner as well as achieving economic and social benefits to the United Nations, and through the goals of sustainable development. 2015-2013 seeks to solve the environmental problems, including various peoples of the world, through various projects and programs, including waste recycling. Here is the question of whether there is a relationship between waste recycling and the goals of sustainable development, the research seeks to answer through five categories to determine the type of relationship between waste recycling and the g
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This research discussed and analyzed the formulation of a strategy to manage tax compliance risks, as an applied research in the General commission for Taxes. The questionnaire was used as a research tool to identify the factors that stimulate or retard the research sample from being compliant. The K-means clustering method was also used to enable the classification of the research sample's views into four behaviors, some of these views pose tax-compliance risks. The research concluded that risk management is a continuous process and that all departments of the General commission for Taxes are responsible for its implementation to enable them to deal with the behavior of the taxpayer towards tax compliance. And it recommended
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The main purpose of this research aims to measure the role of banking strategies marketing in achieving competitive advantage within a sample of Iraqi private banks, and in order to achieve this purpose, the researcher depend on number of sober research approaches which consisted of descriptive, analytical and practical methodologies, to strengthen concepts addressed by the research, size of the sample was (56) individuals which makes up the senior leadership represented (Chairman and members of the Board of Directors, Commissioners and their assistants and department heads) while the primary tool for research (questionnaire), which has been designed based on a number of solemn scientific metrics, after adapted these metrics commen
... Show MoreEnvironmental Tax is deemed as one of the most important tools that can be used to eliminate the problem of oil –based environment pollution resulted out of oil products processes and this has been significantly approved by the experience in those leading countries in the field of protecting the environment against pollution whereas oil-producing countries which are rather awkward in maintaining the environment such as Iraq , suffer from notorious environmental effects pertaining to oil product processes.
The problem of the research is represented the increased and constant rise in the volume of the environmental pollutants resulted from the processes managed by the intern
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The concept of TQM is based on one of the concepts that combine administrative and innovative methods. The aim of the research is to demonstrate the dimensions of TQM in enhancing the satisfaction of the taxpayers through a survey of a sample of officials in the General Authority for Taxation and 50 officials. In the collection of data and information, and the results were analyzed using the SPSS program to find the most important compounds and factors in he method of analysis.
The research problem was represented by the non-application of the General Authority for Taxation to the entrances and modern practices in the administrative work. The results of some of the complications that accompany the tax accounting process, which af
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The research aims to show the impact that the information of the supporting bodies can have and its dimensions represented by (information credibility, efficiency and effectiveness of information, cooperation with the tax administration, obligating the taxpayer, accuracy and completeness of information and the appropriate time) in tax inventory, as well as clarifying the moral differences in The response of the surveyed sample according to the personal variables represented by (gender, educational attainment, scientific specialization, job title, years of service), and the descriptive analytical approach was adopted and in light of it, the questionnaire was designed as a main tool in collecting data from the sample of (80)
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preparation process of performance evaluation in organizations is of extreme importance, and under development in organizations and the opening of markets and technological developments in the industry and heightened competition among industrial organizations imposed systems are built for performance give a clear picture about performance and competition, And centered research problem in answering the following questions: Is performance evaluation system is available in Wasit State Company for Textile Industries(Research sample ), This research aims to assess the performance of policies and programs in the company, according to guide performance evaluation of programs and policies prepared by the Dutch Cou
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The current research aims to describe the level of responsiveness and awareness of the officials of the General Company for Construction Industries to the indicators of the blue market strategy of (1. reduction 2. exclusion 3. increase 4. innovation) and the degree of prioritization according to their importance as well as the differences in the responses of the sample investigated according to the personal variables. As a main tool in the collection of data from the sample, which consisted of(34) officers (Associate, Manager, Section Manager, Division Officer) in the company being investigated, and computed mean, standard deviations, percentage weights,and test (x2 ) based on the SPSS. The research reached the following
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That the electronic payments system plays an important role in the effectiveness of commercial banks by attracting domestic or foreign investors, especially in the banking sector , It must keep abreast of global developments and technology in the field of banking that lead to the effectiveness of the bank by providing modern banking services and good customer service that improves the reputation of the bank, as well as develop its activities and promotes economic development at the country level , The technological progress of the bank will increase the speed of conducting banking operations, accuracy and safer , here should be laws and regulations related to electronic payment systems keep pace with the la
... Show MoreThe research aims to show the dimensions of organizational trust represented by (administrative policies opportunities for innovation and self innovation and self- realization,availability of information,prevailing organizational values) and its reiationship to achieving the strategic position of banks represented by formation of expectations,buiiding networks,learning operations As the research was applied in each of the banks (middle east)Iraqi investment,Al-Ahly Iraqi, Business Bay, Al- Mansour investment bank),the qusestionnaire was adopted as a tool to collect data and information from the sample number (138)who are in the site (department director, division ,M.division director ,division officer, unit officer)the statistica
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