Muthanna Journal of Administrative and Economic Sciences

Tourism, in its contemporary conception, has transcended its simple concern with travels and entertaining activities to a kind of industry that has its social and economic dimensions. Within the frame of organizing relationships and interests among countries around the world, tourism development nowadays is one of the goals of comprehensive economic and social development, as it has the capacity of improving the balance of payment, providing chances of employment, creating sources of income, in addition to taking part in improving the style and type of social life for all members in society.
In Iraq, the tourism sector has long been suffering from many problems and obstacles, the most prominent of which is the work of governmental policies, not to mention the economic blockade, the many wars which the country went through, the consequent severe damage that reached most of the touristic sites, and the country's break with the circle of economic, political, and cultural relationships with the other countries of the world, which has its negative impact on this vital sector. Therefore, it is in an urgent need of comprehensive development owing to what it has of elements and capacities, such as the tourism sites and religious and archeological sites. If taken care of by the state and the relevant circles, especially the private sector by directing investment to it, it will occupy its salient position by saving a large part of the country's revenues, as the tourism sector is a pioneer in bringing about ties with other branches and economic activities where frontal and back links of this sector are found. Moreover, tourism in Iraq is based on the same factors as those on which other states rely, and theses are natural and human factors which many sites have. Furthermore, religious tourism is likewise important for the country was honored by being the place where many prophets, messengers, and other sacred figures, came and settled, a feature which almost no country in the world does possess

The objects of this study are to determine the conceptual framework of accounting measurement and disclosure for social responsibility accounting (S.R.A) concerning its definitions, variables, and domains of practices, to know the manners and approaches of the measurement and disclosure for social responsibility information. This study aims also possibility of application the accounting models for social responsibility. The concepts and variables of this application must be agreement with the conditions and structure economic and social creation of companies worked in Iraqi industrial sector for evaluation their social performances.
For application this study, a company from Iraqi industrial sector is selected (General Aur Company for Engineering Industries) as sample to prepare social final statements , for example cash-flow statement ,activity socio-economic, social income statement, statement of socio-economic effect, and social balance sheet statement. The assumption of this study is built on the measurement and disclosure of (S.R.A.) of economic units as separated social models which help to evaluate social performances of the units at the end of financial period.
Finally, this study concluded by set of suggestions ,we can add them in one general recommendation : the common efforts of all the users of accounting information must be cooperate for the measurement and disclosure of Iraqi companies performances by using set of statements attached with the financial statements. This procedure helps the different users on the process of making the economic, financial, and social decisions. The suggested statements must be adopt by the accounting system applied in the companies until this system become perfect and to become as accounting, economic, social information system.

The study aims to indicate the role of economic units in the preservation of the environment and considered a key part of its goals to be achieved, which seeks to improve the quality of services provided for this role of importance in life, especially in Iraq, which currently suffers from a relatively contaminated environment.
The researcher has developed solutions to the measurement and disclosure of environmental costs, especially in public companies that operate under difficult and harsh conditions imposed by the regulations and laws.
In the quest researcher to achieve the objective of the study was based on the major premise of the following ((There is a close relationship between the bearing economic units cost of environmental and large contribution in the field of environmental protection to achieve part of their social responsibilities in meeting the wishes of the community)), and the researcher to a set of conclusions, the most important invited to a system of environmental management in the organizational structure of public companies in addition to the absence of a department or division of the audit in most companies which resulted in the absence of a measure of the cost and environmental disclosure in environmental reports, and the most important recommendations which recommended by the researcher is to develop an environmental management system seeks to achieve environmental objectives through the development department of the environment in public companies, and another department of the Environmental Auditing ,bookkeeping, completed documentation cycle of recording ,classifying and analysis all environmental expenses and isolated from other operating expenses and declaration them in the form of environmental reports.

With the increasingly development become a risk audit something threatens the findings of the auditor so necessitated a study of these risks and factors influencing them through the identification , assessment of levels , probable and take them into account when planning and implementation of audit procedures that impact, so it should be identified effectively and study the factors affecting them in order to estimate the degree of risk and to identify on areas with high and taking the estimated levels in mind and take everything that would reduce their impact on the financial statements and then minimize the risk of the audit opinion which is not suitable to the lowest level possible and acceptable, because the view point the auditors are an important and dangerous and has influence in many fields , At the light take positions and make decisions, that this should be of opinion with a level of quality to meet the requirements of users of financial statements, to identify those risks and appreciation is something important to enhance the effectiveness of performance and reach logical conclusions and the level of quality, so it can be summarized research problem there is a risk audit affect the quality of results and lack of attention to assessment of those risks, and building on it, this research aims to study and identify the risks of the audit form in which it contributes to build a systematic process and the peaceful process in line with the standards of quality performance through the use of many of the measures and means to get to the quality of the performance of professional

The study goal for communiqué of the of the corporate governance of banking according for principle and rules corporate governance which is issued by the (OECD) and Basel committee the banking observance , which has been come out this study for projector over of the concepts and goal , advantage of the corporate governance, and application the corporate governance in a simple of finance enterprises for example of local banks in Iraqi environment , this considering as basis of a pedestals for the national economy and one abutments which is use approach survey in sample that continue (30) officials .
The important things of the conclusion study, the corporate governance principles of its application. it leads of making justice and transparency and protect depositors rights, it also work to pushing down rates financial corruption and management and rise the companies levels and control reinforcement and increase the confidence of the national economy ,it is also deepening the financial markets role on saving deposits and rise the investments returns also increasing financing opportunities and reduce the risk levels and to be off from the stumble banking, the important recommendations that is coming this study , necessary it is to hold the obligation banking enterprises by laws , systems and instruments , and development best application to applying in formation the boards of director ,also audit committee in banks ,it is working for performance guarantee financial reports ,and also actualization confidence in accounting information ,and importance to making bank central of Iraqi issued and relying a special standard corporate governance its general accepted and it is recognizing and necessary the local banks follow of the corporate governance, also tray to increase application of percentage of roles corporate governance to up percentage whereof ,appear study result .