he planning process is generally aimed at developing the city and making it meet the needs of different citizens. The green areas constitute one of the basic needs of the city and with the rapid and unusual growth in the size of cities, especially in the third world countries, which is often embodied in capitals. Which was achieved as a result of many reasons, including political, economic and social and even enshrined through some of the decisions that were issued and the city of Baghdad, but a clear example of these cities. The city and the environment are inseparable terms. The city is where people spend their lives and their daily experiences, and the environment is the center in which they live. The environment is not an area isolated from actions, aspirations and human needs. It is the sum total and the outcome of all external factors that affect the life of the organism. The environment is a complex dynamic system in which many interactive components are intertwined, and their knowledge of these components, their interactions and the relationships between man and natural resources and his developmental plans have made us realize more than ever that unless development is guided by environmental considerations, development results will be undesirable and return With few benefits or even completely fail. Therefore, we see that the countries, especially the developed ones, have given this aspect a lot of their concerns, but attention to this aspect in Iraq has been and is still below the required level and is reflected in the level of overrun on green areas and indifference to its importance in terms of climatic, aesthetic and environmental ..., by not implementing The plan is the basis for it, but it is overrun. Hence, the choice of Baghdad (the study area) and the problems mentioned previously of a population explosion and the resulting problems as well as the harsh climate that makes the green areas an urgent need to address the harsh conditions experienced by the city. As the problem was exacerbated and complicated and the inability of all the executive authorities to stop the urban encroachment on green areas and reduce abuses. The issue of land uses for urban purposes has faced serious problems in Iraqi cities, especially in Baghdad. Failures have been repeated in implementing the basic plan for the green areas due to ignoring their climatic, environmental, economic and social importance and making decisions that failed to understand the nature of this component. The absence of environmental legislation and the low environmental awareness of these institutions and society in general. Therefore, as planners, we have to recognize the fact that the environment is a moral responsibility that will be borne by all, and that any planning process must take into account the environmental aspects of achieving sustainable development that preserves the right of future generations
This research aims to Presented model can be applicable – in the frame of current accounting implementations - to measure environmental effects and disclosure then in the financial statements of economic entities after determined the environmental performance scopes of environmental activities that is works by this entities , because of importance of accounting information which presentation by accounting systems which's effectiveness tool on hand of decision maker about site plans and goals and drawing policies aims protection environment sustainable the represented of naturalism wealth elements . The researcher could be able to application his suggested model which's proof the ability to environmental accounting measurement and discl
... Show MoreAbstract : This research is a field study of international cities that hosted various events of which (Sports, Exhibitions, Scientific, Cultural) and other events, these positive impacts on the city driven by such hosts were identified. The research goal was to support hosting events to improve the hostess city and to draw future plans for further developments and to invest event’s hosting to strengthen the city’s value according to a strategic vision that looks for the future the most important conclusions are Entering events hosting is a part of urban development strategies and The most important recommendations are coordination between hosting event activities and its facilities with the infrastructure structure of the host city, its
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Objective: To evaluate the levels of Psychological well-being among elderly people and To find out the relationship between socio-demographic characteristics and psychological well-being among elderly people who live in Geriatric centers. Methodology: A descriptive study in which evaluation approach is applied to achieve the objectives of the study the period of the study was from 29 December 2014 to 25 may 2015, The sample is non-probability (purposive sample) of 60 elderly people and selecte according to criteria of sample and for the purpose of the study , ( 40 ) are from Al Rashad and ( 20 ) Sleek
The aim of the research is to identify the educational and psychological effects of the positive and negative aspects of using social networking websites. The researcher administered a number of questions to (250) users of different types of social networking websites. He analyzed his research results and obtained a number of results. The research has reached a number of recommendations and suggestion: Regulating the use of social media. Monitoring the parents of the sites used by children in a way that they do not feel they are observers. It is necessary to devote an hour daily to show the importance of real social life for children other than using social media. It is necessary to show the importance of choosing friends who hav
... Show MoreThe present study was conducted in the Tigris River within Baghdad (University of Baghdad campus). The study included some physicochemical parameters and qualitative of epiphytic algae on the host plant (Ceratophyllum demersum) during summer season 2013. The results revealed that the study area was alkaline, hard and oxygenated water. A total of 105 taxa of epiphytic algae was identified. Bacillariophyceae diatoms composed 44.7% of the total and were represented by 42.4% of the order Pennales and 1.9 %of the order Centrales. Chlorophyceae composed 32.3%, followed by Cyanophyceae composed 22.8 % of the total. The total number of epiphytic algae was fluctuated among the study period. Most of the identified algae were benthos type and a few
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The study aims to examine the problem of forced displacement and its social and economic problems in light of the Syrian crisis. Such an aim helps to know the difficulties and challenges facing the children of displaced families in learning, and the reasons for their lack of enrolment. It also clarifies whether there are significant statistical differences at among the attitudes of the children of the displaced families towards education regarding the following variables: (the work of the head of the family, the economic level of the family, and the work of the children). The study has adopted the descriptive-analytical approach; a questionnaire was adopted as a tool to collect information. The study was applied to a sample o
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International trade in services is becoming increasingly important as it is an economic activity that deals with invisible trade, which has become increasingly important in the balance of international trade. The establishment of the WTO is a starting point in international trade relations. It is responsible for all aspects of international trade, , And in view of the continued increase in international trade in services, the need for more internationally recognized rules has become more urgent, especially as it has been increasingly proven that the traditional framework of public services is inadequate to operate some of the most dynamic and innovative sectors of the economy. (GATS) to be the regulatory framework for this sector
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The importance of the current study lies in the importance of the Tax policy that being considered one of the most important tools working on fulfilling the social, financial and economic goals and improving the investment environment in the country to become having the ability to activate the national economy. The current study has referred that ( Has the tax planning practiced by the Iraqi contribution companies led to increase the far-term tax outcome through getting benefit of the monetary funds and expansion in&nbs
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Man has a great role in the development of society in all fields, and therefore the human thought played a great role in its continuous pursuit and insight into the social classes that differ in their privileges, which makes the members of society not reconcile because of that disparity that is not based on human principles, so one class exploits another, and this is what stopped me Rather, it prompted me to choose the topic (class and its impact on society) in order to show the impact of classes on each other negatively and positively, so I work to avoid the first with the recommendations I put forward and offer guidance, and strengthen the second, and after this topic of necessity in a place because of the imbalance and promise of appr
... Show MoreThis research a mining at evaluation the efficiency of the nursing performance depended on standards of W.H.O. via application standards of W.H.O on the nursing personnel in medical city office, in light of it, it has design world evaluation list, and a sample was chosen from the nursing personnel in given researched the organization whom they are evaluated according to the standards of W.H.O for the nursing performance included of ten standards, divided in to 45 question , besides the evaluation list, the researcher get assistance of some tools of collection information via actual checking and personal interviews, a number of statistical means were used to manipulate t
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