Sustainable development is longer that meet the needs of the present generation without compromising the ability of future generations to meet their own needs as it seeks to harmonize economic, social, Why research aims to check the availability of a proposed program takes into account the evidence and scrutiny of financial commitment and performance audit in accordance with the dimensions of sustainable development (economic, environmental, social and institutional) to measure the extent of the province on the needs of current and future generations, The problem with research that there is no audit program ensures the audit of financial statements, commitment and performance of health services in order to achieve sustainable development

The research aims to identify the possibility of applying environmental fines to commercial shops and restaurants to reduce the environmental pollution represented by the wastes generated from them. The research sample was divided into two groups, including the first (20) commercial shops (meat shops and slaughter it, fruits & vegetables, legumes and accessories) and second (30) Restaurant in the city of Baghdad on both sides of Karkh and Rusafa. The quality of the waste was classified into carton, plastic, aluminum, glass, paper, cork and food waste. The study revealed the possibility of applying environmental fines to restaurants and shops to reduce the waste generated from them throughout the year and to apply continuous monitorin

The research aims Modifying the accuracy test for the diagonal and straight high smash skill from center (4) according to the body position of the Premier League volleyball players and extracting the grades and standard levels. To achieve the two objectives of the research: the descriptive approach with the survey method was adopted, because it agrees in solving the research problem. As for the research sample, it consisted Of the players in the Premier League for volleyball clubs for the 2023-2024 season, the researcher chose central players (4)(2) because their skill abilities are compatible with the skill of hitting the diagonal and straight smashes, and they numbered (90) players (6 players from each team), and then the researche

Firstly, in this study, a brief updated description and applications of different solar collectors used in renewable energy systems for supplying electric and thermal energy was presented. Secondly, an attempt was made to utilize tilting orientation of solar collector for maximizing collector energy with time in respect to horizontal orientation. For energy calculation, global solar radiation was used since they are directly related.  For that purpose, field measurements of half-hourly radiation on two flat panels of tilting and horizontal orientations were carried out throughout 8-month period under local climate of Baghdad. Then, energy gain and radiation level averages were calculated based on the field radiation

The Pulse Coupled Oscillator (PCO) has attracted substantial attention and widely used in wireless sensor networks (WSNs), where it utilizes firefly synchronization to attract mating partners, similar to artificial occurrences that mimic natural phenomena. However, the PCO model might not be applicable for simultaneous transmission and data reception because of energy constraints. Thus, an energy-efficient pulse coupled oscillator (EEPCO) has been proposed, which employs the self-organizing method by combining biologically and non-biologically inspired network systems and has proven to reduce the transmission delay and energy consumption of sensor nodes. However, the EEPCO method has only been experimented in attack-free networks without