The Extent of Applying ISO 14001 Requirements in the Environmental Auditing Practices of Iraq

The research aims to evaluate the environmental auditing practices in the petroleum sector of Kurdistan Region of Iraq by measuring the application of ISO 14001 requirements, diagnosing the main environmental auditing practices, reducing the negative effects of the organization's activities on the environment and complying with local and international laws related to the environment. Also, determining the most important weaknesses in environmental auditing practices of the petroleum companies in Kurdistan region of Iraq. Therefore, the importance of this research stems from the value of applying the requirements of ISO 14001 in environmental auditing practices to enhance sustainability, reduce pollution, conserve the environment, and reduce the negative effects of the organization's activities. The researcher designs a questionnaire according to the ISO 14001 requirements in order to evaluate the quality of environmental auditing practices in a sample of petroleum companies. The researcher concludes that the level of environmental auditing practices in Iraq is acceptable, and the ISO 14001 requirement can be applied easily with some instructions, institutional awareness, governmental follow-up and public review.

Theoretical aspects of the effectiveness of economic damage assessment in the field of environmental auditing: problems and solutions

Aim. The aim of the research has been: to study the theoretical basis of the application of assessment of economic damage from environmental pollution in the field of environmental auditing and accounting, to identify problems in existing methods and approaches and to propose specific ways to solve them taking into account current legislation and international experience.Material and Methods. The research carried out by the authors was based on the provisions of current legal regulations in the fields of environmental safety and environmental protection, damage assessment in the environmental sphere together with data from scientific articles by both domestic and foreign experts in the field of environmental auditing. The study was conducted using theoretical methods of research including analysis, deduction and prediction.Results. The authors propose moving away from traditional cost (taxation) methods to the consolidation in regulatory practice of a single approach to the assessment of economic damage taking into account actuarial valuation methodology, application of sanctions instruments to those unscrupulously infringing environmental regulations and the possibility of discounting the costs of restoring the environment and damage done to public health.Conclusion. Adoption of common approaches and principles in the assessment of economic damage will help eliminate negative manipulations when imposing economic sanctions on those unscrupulously engaged in activities impacting on the environment and will provide an opportunity to improve the environmental situation and public health in the long term.

ANALYSIS OF THE MAIN INCONSISTENCIES IN THE FIELD ENVIRONMENTAL PROTECTION AND RATIONAL USE OF NATURAL RESOURCES

Environmental auditing is one of the ways to reduce the negative impact on our environment. The publication describes the procedure for conducting an environmental audit. The authors pay special attention to the analysis of the main resources, analyzed over the long-term practice of environmental audits, by the employees of the department of environmental certification and audit of RUE “Bel NIC” Ecology “.

A Comparison of CRAs (Credit Rating Agencies), Management Consulting Firms, Environmental Auditing Firms, Tax Consulting Firms, and Auditing/Accounting Firms

This chapter compares CRAs (credit rating agencies), management consulting firms, environmental auditing firms, tax consulting firms, and auditing/accounting firms with the purpose of providing a better understanding of the current and possible regulatory, mechanism design, and industrial organization factors that can affect the global accounting/auditing industry and the global CRA industry. It also analyzes banks, credit rating agencies (CRAs), and investors as joint tortfeasors and co-conspirators (in litigation against accounting/auditing firms).

Evolución histórica de la auditoría ambiental en el siglo XXI. El caso cubano = Historic evolution of the environmental auditing in the century XXI. The case Cuban

<p>A escala global, aprovechar las potencialidades energéticas que el ambiente aporta al hombre sigue siendo un reto para la comunidad científica. Los gobiernos implementan estrategias que fomentan el incremento de parques eólicos, el uso de celdas fotovoltaicas a través de paneles solares, e hidroeléctricas para la obtención de energía que aporta el agua, para el uso del consumo humano a través de la red eléctrica. Empero, para conseguir este fin, se hace indispensable, la publicación por parte de los Estados de cuerpos legales en los ordenamientos jurídicos que ofrezcan incentivos dirigidos a la producción de energía a partir del uso de las fuentes renovables, y el diseño de estrategias de desarrollo con el uso de los avances científicos para modificar la matriz energética, no solo a nivel regional, sino a nivel nacional, de manera que sea creciente su aporte a para lograr una matriz energética sostenible en consonancia con los Objetivos del Milenio para el 2030.</p><p>To global scale, to make good use of the energetic potentialities that the environment contributes to the man continues to be a challenge for the scientific community. The Governments implement strategies that foment the increment of wind farms, the use of photovoltaic cells through solar panels, and hydroelectric for the obtaining of energy that you contribute the water, for the use of the human consumption through the electric net. Yet, in order to get this end, you become indispensable, the publication for part of the States of bodies of laws that offer guided incentives the production of energy as from the use of the renewable sources in the juridical organizings, and the design of strategies of development with the use of the scientific advances to modify the energetic womb, you did not sole regional level, but nationally, so that his contribution be increasing to for to achieve an energetic sustainable matrix in consonance with the Objectives of the Millennium for 2030.</p>