Abstract:

  The research aims to diagnose the relationship between the environmental tax and the development of the sustainable social dimension, where the environmental tax is considered a tool in promoting sustainable development according to its economic, social and environmental dimensions through the application of legislation and instructions for environmental protection, and that imposing an environmental tax will have a clear impact in achieving the dimensions of sustainable development and compliance With regard to the social dimension, the research relied on the financial data for the years (2019-2022) in obtaining information. The research reached a set of results, the most prominent of which was

That the diplomatic work and its importance in foreign policy planning assumes the following points: 1. Choosing the tool in the sense of choosing the most correct tool that reflects the reality of the situation on the one hand and the disposal of strong energy to reach the implementation of the political decision. The declaration of war and entering into a resolution that uses force merely to face insulting ambassadors does not mean Power of the State concerned. But an imbalance in its foreign policy. 2. The coordination of the tools, that the foreign policy scheme must be such a role, and on the external style, diplomatic work, military action and propaganda must complement each other, to the extent that each of them is the first attac

Background: Cystatin C is recently considered to be a good predictor of cardiovascular morbidity and mortality in patients with coronary artery disease (CAD)Objectives: Correlation between cystatin and ischemic heart disease.Methods :One hundred forty patients (140) with ischemic heart disease admitted to thin study at Baghdad teaching hospital from the period June. 2011 to Jan. 2012. Those patients was categorized into three groups.Group (A): patients with ischemic heart failure.Group (B): Patients with myocardial infarction.Group (C) patients with unstable angina.All these groups were in comparison to fifty (50) healthy controls. Fasting serum citation (C) were measured in all patients and control in addition to all other routine inves

The aim of study is to shed light on an Islamic city which is unknown for a lot of people, it can have an old history in Parisian country and many events happen with it , This city is characterized with political, military, economic scientific ,and social features, This city is called Zanjan and it is one of the most important cities because it dates back to the period of post history and it has a good geographic location whereas it was, passage for trade caravans to pass through as well its land which was specialized in agriculture and industry. the study follows chronological order of historical events for the city, one of the most significant conclusions is to think that this city does belong to artifacts and it is an old city and it

Situational regret and its relation to the vitality of conscience among university students The research seeks to identify situational regret and its relation to the vitality of conscience among university students, identify the significant differences in regard with students’ gender, and identify if there is a correlation between situational regret and the vitality of conscience. To do this, two scales were adopted; one to measure situational regret consisted of (31) items, which was designed by (Al-badrani, 2006), besides, costa and macrys’ (1992) scale that translated in Arabic language by (Al-qaisy, 2013). It composed of (35) items. Total of (120) male and female students were collected from three-different colleges (science, art

Abstract

   The model of financial reporting in  Iraq  Based on a specific set of accounting objectives & concepts, which require the application of the historical cost valuation approach due to the nature of the objectives of financial reporting in Iraq, established under the unified accounting system , which focuses on serving the needs of the state because it the most influential user in setting accounting objectives and concepts, which stems mainly from the nature of the economic system in Iraq, which focuses on the public sector versus the private sector as well as the nature of the ownership business that focuses on partnership versus corpor

It included the introduction to the research and its importance, as the knee joint is one of the important joints in the human body that are susceptible to injury, and among these injuries is the roughness of the knee that occurs as a result of weakness and imbalance in the work of the quadriceps muscle, so its treatment is through rehabilitation exercises to treat weakness and gain flexibility and strength.Hence the importance of the research by developing rehabilitation exercises with different resistances in the water medium and restoring flexibility and muscular strength for patients with knee roughness for ages from 30-40 years, and the experimental method was used to solve the research problem, and the research sample included (6) of

The Objective of the research is to identify the Strategic Vigilance and effect in the Managerial Decision Quality, by knowing the interest of the organization influence the Strategic Vigilance in the Managerial Decision Quality, adopted four dimensions of the Strategic Vigilance is (Environmental Vigilance, Commercial, Competitiveness & Technology) to indicate the extent individually and collectively impact in the Managerial Decision Quality, The questionnaire was used as a main tool to survey the views of a sample of 45 managers, was named Supreme Judicial Council society for research, and the statistical program SPSS, and research found a clear positive impact dimensions Strategic Vigilance in the Manageri