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قياس تكاليف الجودة البيئية واثره في ترشيد الاداء البيئي == Measuring The Costs of Environmental Quality And Its Impact On The Rationalization of Environmental Performance
Author name:
زينب حمودي هاشم
Supervisor name:
علاء جاسم سلمان
General topic:
Administration and Economics
Specific topic:
Accounting
Degree:
Master
University:
University of Baghdad - Faculty Of Administration And Economics - Department Of Accounting
Language:
Arabic
University location:
Baghdad
First pages:
07T3685 - p.pdf
Abstract:
ان التغيرات الكبيرة في بيئة الاعمال المعاصرة نتيجة التطورات التكنلوجية وعولمة التجارة ادت الى زيادة الاهتمام بالجودة البيئية بوضعها احدى عناصر الميزة التنافسية في السوق لان الزبائن يفضلون المنتجات الصديقة للبيئة او قليلة التاثير على البيئة والمجتمع يفضل ا | This research aims to identify the nature effect of some mechanisms governance in the Accounting Conservatism for a sample of the practices of companies (banks) in the Iraq Stock Exchange and identify any of this mechanics most effects in the accounting Conservatism. To achieve this objective it have been used each of the following mechanisms (the size of the board of directors, management ownership, ownership concentration, the auditor's report) as independent variables used two models to measure the Accounting Conservatism practices would represent by (model C - Score) and (model Basu revised), which was considered a variable follower with taking into account the effect of the control variables represented by the (company size and leverage) of a sample of listed on the Iraq Stock Exchange companies for the period from 2008 to 2013. The study found Midland Refineries Company (Daura) and their employees to know the key elements of the costs of environmental quality and how to be identified, measured and disclosed separate reports and connote the importance of the information provided which leads to the failure of the Midland Refineries Company, which (Daura) to identify and measure these costs the disclosure, which led to the failure to identify the movement of these costs and their evolution in terms of increase or decrease from period to period, and the weakness of the attention Midland refineries company (Daura) by asking the right spending on environmental protection costs as it focused on cost recycling influential products in the environment without the strengthening of other costs in order to reduce the environmental cost of internal failure
