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 monitoring. The research concluded that the weak community awareness about the environment and the damage caused by waste generated from shops and restaurants, weakness in Legislation in the field of environmental fines.
أن التطور الاقتصادي في أية دولة إنما يقاس بالدور الذي يلعبه القطاع الصناعي في اقتصادياتها، ومقدار ما يسهم به في الناتج المحلي الأجمالي. ولا يخفى أن ينسب ذلك إلى خصوصيات هذا القطاع بوصفه الميدان الذي تتحقق فيه انجازات الثورة العلمية والتكنولوجية أكثر من غيره من الميادين، وأرتباطاته الأمامية والخلفية مع سائر القطاعات. يضاف إلى ذلك أن القطاعات الأخرى تتأثر ايجاباً بنمو القطاع الصناعي، كما انه المسؤول
... Show More
يعد كتاب(الفهرست) لإبن النديم أول كتاب جامع في القرن الرابع الهجري ،حصر الكتب و المؤلفات العربية و رصدها في مجالات العلم و المعرفة و الثقافة و الفن ،و اللغة والأدب و الشعر بما يكشف عن النشاط الفكري ، و الحياة العقلية و العلمية للعصر .
The poverty in the developing countries is output to under development as we consider welfare, where as when the poverty disappear that produced be the general development . Historically, in our countries, the underdevelopment is the result of colonialism period and what is associated with it of transferring the surplus abroad and the disorder of production structure. And at the present time, the poverty is reproduced and aggravated in the last years as a result of many internal and external reasons.Today, poverty is associated in many forms with the poverty previously.
المقدمة
Highlights the role of taxes in being a major source of funding sources internal economic and social development, and then, any decrease in tax revenue caused by tax evasion, for example, would weaken the government's ability to finance their investments and core financing private sector investment as a result of reduced ability to increase their reserves's cash banks, as well as the weakening of the effectiveness of tax evasion taxes as a tool to guide economic activity in the framework of service for development, and to achieve justice. And the statement of the reasons for and methods of evasion mandated to pay the tax due on them, whether legitimately or illegal with the statement of the proposed methods to tackle tax evasion and elimina
... Show MoreMeans the current research to study the organization formal and its role in demonstrating aesthetic values of the publications issued by the Telecommunications Company (Asia Cell) in Iraq, where is the organization the formal need for a mission to find the concepts and dimensions of the functional and expressive and aesthetic added to the impact of the actor in achieving the goals set for the publication.
The target is determined by the researcher to disclose the role of formal organization to show the aesthetic values of the publication to reach scientific results
The social support is considered one of the most important constituents of
society and the one which can ensure its unity.
The resources of social support are different accordind to the variety and
the multiplication of the net – work of the social relationships that are
established among the individuals. The importance of this variable is evident
in the emolional adaptation and the mental health as well as its role in mitigating of the illness threating and in accelerating the recovery. social support can enhance the individuals ability to tolerate and face the emotional
and physical problems in the time of cris and stressful life conditions.
The most important results are shown as follows :
1- It was
تعد اللغة العربية العامة من المواد التي تدرسها الطالبات في الصف الأول في كل أقسام كلية التربية للبنات، وقد لاحظ الباحث إن الطالبات يفتقرن الى التعرف الى معاني كثير من الكلمات التي ترد في المقطوعات الأدبية الشعرية منها والنثرية التي يقدمها أستاذ المادة، وبما إن وقت المحاضرة محدود فأنه لا يسمح بالتعرف الى أفكار الطالبات حول معاني هذه الكلمات وقد يضطر الأستاذ أخيرا الى تقديم المعاني جاهزة للطالبات من اجل
... Show MoreThere are many opinions about modern political thoughts for future , trying to draw a map of strong powers in the world and one of these thoughts is the conflict with civilizations. Both of these phenomena search for future and western civilization. It is important to mention that Islamic civilization has special place and clear effect through its conditions.
مشكلة البحث وآهميته :
تعد مرحلة ما قبل المدرسة من المراحل شديدة الأهمية في نمو الأطفال في هذه المرحلة تمتد رغبة الطفل في التعرف على العالم المحيط به ثم تتطور أنشطته لتصبح أكثر عمقا وأتساعا فتتضمن البيئة البعيدة عنه ، هذا فضلا على أن 50% من التنمية الذهنية للطفل تتشكل في السنوات الأربع الأولى من العمر وأن القراءة هي إحدى المكونات الأساسية التي تعززهذا الجانب من التنمية .
( أبو
... Show More