Search Results for dimensions-of-sustainable-development
Abstract
Despite the successive governments’ efforts to achieve the dimensions of sustainable development in Iraq, the current reality indicates that Iraq remains one of the countries lagging in this field. Therefore, this research analyzes the status of the banking sector in light of banking reforms and the capital market’s role in promoting and achieving the dimensions of sustainable development. It sheds light on some key indicators and concludes with a set of findings, the most important of which is that Iraq is still behind in realizing sustainable development due to the difficult circumstances it faces. These include the persistent deficit in the general budget, the lack of genuine efforts to achieve sustainable development, increasing environmental pollution, and the widespread phenomenon of financial and administrative corruption, all of which can undermine any development plan. The research concludes with a set of recommendations, the most significant of which are: monitoring the outcomes of strategic plans set by government institutions within their work programs and disclosing achievement rates in creating opportunities, employment, and realizing the benefits of large-scale production; strengthening cooperation between banks and the capital market by having banks offer diversified financial and investment services within the capital market; establishing green investment funds jointly financed by banks and investors to support sustainable development; and raising awareness among investors about the importance of sustainable development and their role in achieving it.
Abstract
A major global reform movement has emerged in the last decades of the twentieth century, encompassing a range of political, economic and social aspects. The collapse of national borders, the globalization of economic activities and transactions, increased competition and free trade, the collapse of the economic structure, and the high rates of poverty and unemployment in developing countries are all consequences of this trend, which coincided with rapid changes in the global economy. This reform has been called for by a number of international agencies and organizations, including the World Bank and the International Monetary Fund. As one of the most important concerns of global decision-makers, led by the United Nations, the problem of sustainable human development and effective leadership has gained great attention. As a result, the idea of sustainable human development has been linked to good leadership, good governance and effective leadership, and even aid and grants provided to developing countries are now linked to the extent to which these countries adhere to and respect democratic standards, good governance and effective leadership.
Abstract
The research aimed to determine the extent to which tourism training strategies, with their dimensions (analyzing tourism training needs, setting training objectives, implementing training, evaluating training), contribute to improving organizational performance with its dimensions (operational efficiency, financial performance, customer satisfaction) through sustainable development with its dimensions (economic dimension, social dimension, environmental dimension) The research problem was embodied in identifying the challenges facing the companies under study in designing their training programs while integrating the dimensions of sustainable development to achieve outstanding organizational performance. A questionnaire was distributed to (60) employees and (5) were excluded for scientific and methodological reasons in a General Authority for Tourismin Baghdad Governorate. The descriptive and analytical approach was used to present and analyze the data. The (SPSS v21) program was used to analyze the data using statistical methods and the use of the correlation coefficient (Pearson), the simple regression analysis method, Multiple linear regression، and the F, t test. One of the most important conclusions reached by the research is that there is a strong correlation between tourism training strategy and organizational performance in the tourism companies studied, and that sustainable development plays an important mediating role in the relationship between tourism training strategy and organizational performance. This means that the effectiveness of training increases when it is integrated with sustainability practices to achieve outstanding organizational performance. The most important recommendations that the research provides are: adopting an integrated strategic framework for tourism training and moving Iraqi tourism companies from the traditional method of implementing courses to a strategic training management model based on linking needs analysis, long-term company plans, and organizational performance indicators, to ensure the sustainability of the training impact.
Abstract
This research aims to demonstrate the role of accounting as a strategic tool for achieving sustainable economic development through the adoption of program and performance budgeting. It also seeks to clarify how to bridge the gap between the allocation of financial resources and the Sustainable Development Goals (SDGs) by transitioning from a traditional, input-based budget to one focused on measurable results and outputs. The research methodology comprises two aspects: the first is a theoretical and inductive approach, relying on previous studies and research on the topic; the second is an applied approach, involving the distribution of a paper questionnaire to a sample of accountants in the Najaf and Kufa Education Directorates in 2026, yielding 100 respondents. The hypothesis was tested using the SPSS statistical software. The results revealed a strong correlation between the effectiveness of the accounting role and the application of performance budgeting in promoting the dimensions of sustainable development. The research demonstrated that the role of accounting in supporting performance budgeting can explain changes in the level of achieving sustainable development, reflecting the fundamental importance of this role. Program and performance budgeting, through the activation of the accounting role, contributes to providing precise standards for measuring the efficiency of public spending, thus helping to overcome the shortcomings of traditional budgeting, which often encouraged waste.
Abstract
As a result of the great importance that companies attach to the internal control system, as this system takes a major role in implementing their operations in an organized and practical manner, leading to the optimal exploitation of available resources, and as a result of what Six Sigma has proven to be a methodology that helps companies provide services free of defects and meets the requirements of those who benefit from those services. Accordingly, this research aims to measure the extent to which the Six Sigma methodology can be used as an internal control system to improve the quality of internal audit. To achieve this, the researcher used the inductive statistical approach by designing a questionnaire using (Google Forms) and distributing it electronically to the research sample, which was selected using a deliberate (intentional) sample consisting of employees from the (Financial Affairs, Audit and Internal Control) departments at the General Company for Fertilizer Industries - Southern Region. and among the most important results that this research produced are, designing elements of the internal control system using Six Sigma methodology indicators leads to achieving the dimensions of sustainable development, As well as the need to educate employees in the relevant departments about the objective’s that management seeks to achieve using the Six Sigma methodology as an internal control system.
Abstract
The research aims to shed light on the most important sectors of the green economy and their contribution to carbon emissions in Indonesia by presenting some concepts about the indicators of the green economy and agricultural sectors and their role in carbon emissions, and the importance and nature of the relationship between them, and in a presentation of the problematic of the study in light of the changes that the world is experiencing now from the depletion of resources The natural increase in the amount of emissions, the increase in population rates and the need to secure food, agriculture is one of the most important entrances to the green economy, where sustainability in agriculture is achieved through three main pillars: the first is to consider achieving economic performance or profitability by considering agricultural activity as an investment, and the second is to create And the creation of new social systems through agricultural projects, the employment and development of people participating, and the third in the environmental dimension through preserving the environment and biodiversity and reducing carbon emissions. Fixed capital in agriculture, forestry and fisheries, which led to an increase in the amount of emissions, but by a small percentage, as every 1% increase in per capita renewable energy consumption reduces carbon dioxide emissions per capita by 0.07%, while every 1% increase in per capita non-renewable energy increases Carbon dioxide emissions per capita by 0.52% in ASEAN countries, including Indonesia, and green variables (revenues of forest resources, value added for each factor in agriculture, forestry and fisheries, and consumption of renewable energy) were associated with an inverse relationship with carbon emissions in Indonesia. , that is, the increased use of these variables above reduced the percentage of carbon emissions, which achieves the hypothesis that the green economy positively affects the dimensions of sustainable development