The worsening of environmental problems has led to them being addressed by many entities, the most important of which are the top regulators. Federal Board of supreme audit Office is one of the most important regulators in Iraq. The problem of the research was the fundamental question of the extent to which the Federal Financial Supervisory Office was committed to implementing and exercising environmental control over the audited ones. The refore, the research was based on the main objective of questioning the role of the Federal Financial Supervisory Office in the exercise of environmental control and the compliance of those under its control, by identifying the antosai standards for environmental control, particularly the standard (5110). To achieve the research objective, a check list has been designed with several axes derived from the standard (5110). It was distributed to environmental professionals at the Federal Financial Supervisory Office to diagnose the strengths and weaknesses of the environmental control business. The research reached several conclusions, most notably the lack of special and new legal provisions for environmental control within the Law of the Financial Control Bureau and environmental control is one of the vital and effective tributaries in the system of attention and preservation of the environment, while the most prominent recommendations were the need to include the law of Federal Board of supreme audit l is explicit legal provisions concerning environmental aspects.
يهدف البحث إلى استقصاء أثر دراسة طالبات كلية العلوم للبنات في جامعة بغداد لمقرر التلوث البيئي في تنمية اتجاهاتهن البيئية، وذلك من خلال التعرّف على النمو في المستوى العام لاتجاهات الطالبات البيئية والكشف عن الفروق الإحصائية في اتجاهاتهن قبل وبعد دراسة المقرر.
وقد تألفت عينة البحث من(50) طالبة من طالبات قسم الفيزياء / الفيزياء الطبية المرحلة الأولى في كلية العلوم للبنات- جامعة بغداد. اعتمدت ا
... Show MoreThis research aims at studying and analyzing the creative research thinking of the educational staffs in private universities and colleges, and also the role of incentives, in its materialistic and moral sides in the development of such thinking and the pack of restraints which cause decline in interest level of the scientificresearch, and its weak role in the development of universities in Iraq, despite the interest of the Ministry of Higher Education and Scientific Research in Iraq in scientific research as part ofits academic and humanitarian targets.Based on study and analysis, and the using if some of statistical methods such as the Alpha Chronobaghcoefficient and the (T. Test)(F. Test),the research reached a number of conclusions.
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Ground water hydrochemical study in Yusufiyah depends upon (25) wells where major cations and anions were obtained as well as trace elements. The hydrochemical properties include the study of (pH, EC, TDS, and TH). The groundwater of the study area is odorless and colorless except the wells (13 and 16) with a salty taste due to the elevated (TDS) concentration in it, where the wells depth ranges between 7-20 meters. Depth of water in these wells was about 25-35 meters above sea level. Groundwater generally flows from east to west and from north east to south west. The resource of groundwater depends upon surface water. Physical specifications are measured in the water samples included temperature, color, taste, odor, pH, electrical condu
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The subject of fear is one of the most important tasks that one should seek to find out the reasons behind it, and push it up with all its sound mental concepts.
The main reason for the lack of security and fear and disturbance in the world is to commit the legitimate violations that God warned us in his Holy Book as well as in the Sunnah of His Prophet (peace be upon him).
The talk about the causes of fear in the Koran is not limited to the word (fear) Fakk but came in different and varied methods such as (horror) and (awe) and (shares) and (narrow).
Praise be to God, who has seen uniting the wonders of manufactures, and pronounced Pthamidh oddity Alambdoat, and swam his creation in different languages, Glory is not equal to one in the earth and the heavens, praise Him, and I bear witness that there is no god but Allah alone with no partner certificate towering branches, and I bear witness that Muhammad is His slave and Messenger sent swage Arab government balance, and clearest statement, and the highest residence and Ohllagha words, and Oovaha Zmama, he pointed the way and advised the creation, and the month of Islam, breaking idols, and showed provisions, uncle Balanaam, God separated blessings and peace upon our Prophet Muhammad and the God of the good and virtuous and his compani
... Show MoreThe regulatory authorities have implemented various standards to address the risks associated with credit facilities. One important aspect is the use of the Credit Bureau System (CBS), which plays a central role in ensuring banking soundness. Thus, the study seeks to explore the role of CBS in attaining banking soundness as a fundamental principle. The research sample consisted of three Iraqi banks spanning from 2010 to 2022. The research findings indicated that the implementation of CBS had a significant positive impact on achieving Banking Soundness (BS) rates in my bank. Furthermore, the asset quality index's value increased significantly, surpassing the standard value of 5%. It became evident that the banks needed to formulate a well-de
... Show MoreMany countries, including the Arab countries, have sought to establish the free zones because of their important economic importance to diversify financial income, especially in rentier countries, in light of the trend towards the capitalist economy in light of what has been produced by economic globalization, in addition to that many Arab countries have turned towards establishing the free zones that many countries of the world have turned to, to support their economy, especially in the field of attracting foreign investments for these regions, and using them in transferring modern technology, and operating the national workers of the countries that have established those areas, and adopting their products in meeting the needs of t
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The name of God the Merciful
Praise be to Allah, Lord of the Worlds, and prayers and peace be upon the prophets and messengers Prophet Muhammad and his family
And his companions who followed his approach to the Day of Judgment. After that, Islam has paid great attention to the aspects of education
The promise of a way to degrade and correct behavior, and to reach the individual to the highest levels through his intellectual upbringing
Mentally, mentally, mentally and intellectually, education at all times and places is the best way to communicate to a human being
The degree of happiness in religion and the other, as it develops all aspects of his personality, and supports the love of goodness for himself
For people, edu
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The current study aimed to identify the role of the theatrical technical supervisor in developing and enhancing the skills of middle school students in Baghdad. The sample consisted of 73% of the original community of theatrical technical supervisors, randomly selected from those working in the first, second, and third educational directorates in the Rassafa and Karkh areas. The sample size was 32 theatrical technical supervisors. The study used a questionnaire to collect data on three axes: the cognitive skills developed by the theatrical technical supervisor, the voice and speech skills developed by the supervisor, and the body movement skills developed by the supervisor. The results showed that the theatrical technical supervisor play
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