Ali kareem khudhair abuzabiba

The research aims to clarify the impact of implementing green accounting on achieving sustainable development, and to elucidate the nature of the relationship between the level of accounting environmental disclosure and sustainability indicators in highly polluting industrial sectors, primarily: chemical industries, energy and refineries, metal industries, and high-emission food industries, serving as an empirical model for highly polluting industrial companies in Iraq. The study was conducted on (160) large and medium-sized industrial enterprises. It focuses particularly on highly polluting industrial sectors and the resulting inflation of apparent economic efficiency indicators and the concealment of real costs borne by communities and the environment. The results revealed a wide gap between traditional economic efficiency and true green efficiency, reflecting efficiency inflation caused by the concealment of environmental costs. Furthermore, the gap analysis revealed that Iraqi industrial companies suffer from complete structural gaps in six international standards for environmental disclosure, most notably the GRI 305 standard for measuring emissions, the IFRS S2 standard for climate risk disclosure, and the ISO 14001 certification for environmental management systems. Accordingly, we recommend that major industrial companies establish independent environmental accounting units under the supervision of the Ministries of Planning and Environment, allowing for an accurate and fair application of the 'Polluter Pays' principle based on isolated data for each facility.

Abstract: The research aims to test the impact of cybersecurity on the quality of accounting information. To achieve the desired goal, the impact of cybersecurity on the quality of accounting information was measured during the design of the (questionnaire). The target was the banks listed in the Iraqi Stock Exchange. (180) questionnaires were distributed, of which (165) were retrieved, while (123) questionnaires were valid for statistical analysis. The researcher used the five-point Likert scale, as many statistical methods were relied upon to analyze the data and verify the research hypotheses. In addition to achieving one of the research objectives, the quality of accounting information was measured through the price model by applying it to the same sample of banks to which the questionnaire form was distributed for the years (2013-2022). A set of conclusions were reached, the most important of which was that there is an impact of cybersecurity on the quality of accounting information. It revealed statistically significant effects in the predictive value, confirmatory value and relative importance. This confirms the interconnected nature of the dimensions of cybersecurity and the quality of accounting information. The researcher recommended A set of recommendations, the most important of which was the necessity of paying attention to cybersecurity and accounting information technology governance due to their impact on maximizing economic unity and protecting accounting information from cyber attacks, thus maintaining the continuity of the economic unit

Abstract: The study aims to shed light on the spread of the phenomenon of drug use and trafficking in Iraqi society in the recent period, and its impact on the Iraqi economy in general and on achieving the goals of sustainable development in Iraqi society. One of the most important effects of drug use and trafficking is the economic effects. A questionnaire was used on a random sample of young people in Babylon Governorate, and 300 questionnaire lists were distributed. The study concluded that the phenomenon of drug use and trafficking is a widespread phenomenon, and is a problem that threatens Iraqi society, especially the youth category, and there is a steady increase in the percentage of drug users and dealers. Drug use and trafficking greatly affects the achievement of economic development goals, which leads to an increase in the rate of poverty and unemployment in society. The study recommends working to impose strict control over drug smuggling and trafficking in local markets, and monitoring cafes, squares, and markets that constitute a center for drug use and trafficking. Keywords: Drug use, drug trafficking, economic impacts, sustainable development. g

The research aims to study the sustainable balance scorecard and explain the reasons for the shift from traditional production to sustainable production and its role in improving the sustainable strategic performance of economic units. To achieve the objectives of the study, the researcher relied on the deductive approach in the theoretical aspect and also used the practical, applied analytical approach based on the data of the General Transport Company for the purpose of improving the company’s sustainable strategic performance. The study summarized a set of conclusions, the most important of which are: The profitability of the transport company during the year 2017 amounted to (0.2), and in the following year in 2018, the ratio increased to become (0.10), due to the increase in the number of passengers from 16.3 million passengers to 19.3 million passengers, as well as the growth in spending rates through... The increase in the percentage of passengers during the year 2017 reached a percentage of (0.23), and in the following year in 2018, the percentage jumped to become (0.31), which is a very good percentage and represents a real direction for the transport company to provide the best services to passengers. The study concluded with a set of recommendations, the most important of which are: drawing the attention of Iraqi economic units towards developing their sustainable performance, educating workers about the emergence of interest in environmental aspects, in addition to encouraging the company’s cadres to innovate and create, and raising the morale of workers by granting incentive rewards.

يهدف البحث الحالي إلى فهم وتقييم التأثيرات البيئية لأنشطة الشركات والمؤسسات على البيئة المحيطة بها، بما في ذلك استخدام الموارد الطبيعية، والانبعاثات البيئية، وإدارة النفايات، وتغير المناخ، وغيرها. إضافة إلى تطوير الأدوات والمقاييس التي تساعد في قياس وتقييم التأثير البيئي لأنشطة الشركات بشكل دقيق وموثوق به، مما يمكن الشركات من تحسين إدارتها البيئية وتقليل آثارها السلبية على البيئة. تعزيز الشفافية والإفصاح ولغرض تحقيق اهداف البحث استخدم، ولغرض تحقيق اهداف الدراسة اعتمد الباحثين على كلاً من المنهجين الاستنباطي والاستقرائي اما في الجانب التطبيقي فقد تم تطبيق الأسلوب الاحصائي للوصول الى النتائج وقد توصلت الدراسة الى مجموعة الاستنتاجات أهمها أن المحاسبة البيئية تلعب دوراً حيوياً في تحقيق الاستدامة البيئية والتنمية المستدامة، وتحسين أداء الشركات وتعزيز علاقاتها مع المجتمعات المحلية والعالمية. وكذلك يظهر البحث أن تطبيق المحاسبة البيئية يؤدي إلى تغييرات في ثقافة الشركة وعملياتها التشغيلية، مما يؤدي إلى تقليل استهلاك الموارد وتحسين كفاءة الإنتاج والابتكار في المنتجات والعمليات.

مع تطور التكنولوجيا ودخول الأدوات الرقمية في مختلف مجالات الأعمال، شهدت المحاسبة تغيرات كبيرة لمواكبة هذه التحولات. لم يعد مفهوم المحاسبة التقليدي قائماً على الأساليب الورقية فقط؛ بل أصبح من الضروري استخدام التطبيقات المحاسبية الإلكترونية لتحقيق الكفاءة والدقة في إدارة العمليات المالية. ويأتي هذا الكتاب ليكون دليلاً مرجعياً يستهدف طلبة الجامعات، ويسعى لتزويدهم بأساسيات هذا التحول الرقمي وكيفية الاستفادة منه في المجال المحاسبي. يضم الكتاب أربعة فصول شاملة، يقدم كل منها نظرة حول أحد جوانب المحاسبة الإلكترونية. في الفصل الأول، نستعرض المفاهيم الأساسية والتطور التاريخي للتطبيقات المحاسبية الإلكترونية. أما الفصل الثاني، فيتناول الأدوات والبرمجيات المستخدمة في المحاسبة الحديثة وكيفية توظيفها لتسريع العمليات وتحقيق نتائج دقيقة. وفي الفصل الثالث، ركز على أساليب تحليل البيانات المالية باستخدام التطبيقات الرقمية، مما يتيح للطلبة فهم كيفية اتخاذ قرارات مالية مبنية على بيانات دقيقة. ويختتم الكتاب بالفصل الرابع، حيث يقدم أمثلة عملية وتطبيقات واقعية لمساعدة الطلبة في بناء مهارات عملية تؤهلهم لدخول سوق العمل بمرونة وكفاءة. قد راعيت في هذا الكتاب السهولة والبساطة حتى يستطيع القارئ غير المتخصص في علم المحاسبة الالمام بمفهوم وشروط المحاسبة في مختلف الجوانب بشكل واضح بعيد عن أي تعقيد زائد عن اللزوم، ويأمل المؤلف ان ينال هذا الكتاب رضا الطالب والباحثين في كافة المجالات وان يكون خير عونا لهم في فهم هذه المواضيع. وفي النهاية، وانه لمن دواعي سروري ان اتلقى منكم أي استفسار او تعليق عن سهو او خطا تجدونه في هذا الكتاب، وذلك عن طريق الاتصال بالمؤلف اما هاتفيا (9647807759836+) او من خلال البريد الالكتروني ([email protected]) والله ولي التوفيق. المؤلف المدرس المساعد علي كريم خضير أبوزبيبه

Artificial intelligence (AI) is a modern technology that has transformed the management of investment projects. Artificial intelligence offers a wide range of opportunities to improve the efficiency and quality of investment projects in a variety of ways, including data analysis, and the ability to process vast amounts of data that enables artificial intelligence to effectively analyze historical and current data. This helps to make more accurate decisions and a deeper understanding of potential trends and challenges, improving planning helps artificial intelligence to improve planning processes and identify potential risks. Using smart forecasting models, investors can estimate different impacts and identify optimal scenarios for maximizing returns on investment and improving project management. Artificial intelligence can improve project management processes by predicting and identifying potential problems early, allowing immediate corrective action, and avoiding unforeseen delays. Improved decision-making contributes to improved decision-making capacity by providing thorough analysis and comprehensive reports. This supports investors and leaders in making informed decisions based on accurate and prompt information.