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A proposed model program to audit the contribution of municipal institutions to achieving the environmental dimension of sustainable development "applied research"
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Abstract

               The research aimed to prepare an audit program focusing on the activities of municipal institutions related to the environmental dimension as one of the dimensions of sustainable development, and applying the program for the purpose of preparing an oversight report related to assessing the impact of the activities of municipal institutions on the environmental reality as the main channel through which municipal institutions contribute to achieving the part related to it. Among the requirements of sustainable development, the proposed program was prepared and applied to the institutions affiliated to the Directorate of Municipalities of Karbala according to data over a time period starting from the year 2016  to 2020. To the effect that auditing the environmental dimension in municipal institutions contributes to achieving sustainable development, and the research procedures are represented by preparing a proposed auditing program and applying it in the municipal institutions, which are seven institutions, and preparing a report on the results of auditing the impact of the activities of municipal institutions on achieving the requirements of the environmental dimension of sustainable development, as the report diagnosed shortcomings And the imbalance in the municipal institutions related to the environmental aspect of sustainable development. The researcher reached conclusions, the most important of which are:

  1.  Auditing the environmental dimension in municipal institutions leads to urging them, if they act according to the notes of the report, to address the obstacles to advancing their activities in accordance with the requirements of sustainable development.
  2. The procedures followed in the treatment of waste in its various forms are characterized by a lack of observance of the necessary standards and precautions that ensure the reduction of pollution resulting from waste to the lowest possible extent in accordance with the requirements and goals of sustainable development.

The researcher recommended the necessity of adopting the regulatory authorities, and in particular the Federal Bureau of Financial Supervision, the approach to auditing sustainable development in institutions, and introducing this approach as part of the annual audit plans approved by the Bureau.

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Publication Date
Thu Mar 27 2025
Journal Name
Indonesian Journal Of Physical Education And Sport Science
The historical march of the development of kendo from the Middle Ages to modern times
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Study Purpose. highlighting the origins of the sport's philosophy. Studying the development of the sport of kendo across different historical periods and its adaptation to societal and cultural changes. Identifying the establishment of the most prominent organizations and federations that contributed to its development, and exploring the sport's basic tools and rules and its most prominent championships. Materials and Methods. The historical approach was adopted in studying the historical process of the development of kendo, as it is appropriate to the nature of the problem. The information has been simplified and presented in a sequential manner that presents the development of the sport of kendo, starting from the origins of its p

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Publication Date
Mon Nov 01 2021
Journal Name
Journal Of Engineering
Study of Using of Recycled Brick Waste (RBW) to produce Environmental Friendly Concrete: A Review
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Several million tons of solid waste are produced each year as a result of construction and demolition activities around the world, and brick waste is one of the most widely wastes. Recently, there has been growing number in studies that conducted on using of recycling brick waste (RBW) to produce environmentally friendly concrete. The use of brick waste (BW) as potential partial cement or aggregate replacement materials is summarized in this review where the performance is discussed in the form of the mechanical strength and properties that related to durability of  concrete. It was found that, because the pozzolanic activity of clay brick powder, it can be utilized as substitute for cement in replacement level up t

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Publication Date
Mon Nov 01 2021
Journal Name
Journal Of Engineering
Study of Using of Recycled Brick Waste (RBW) to produce Environmental Friendly Concrete: A Review
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Several million tons of solid waste are produced each year as a result of construction and demolition activities around the world, and brick waste is one of the most widely wastes. Recently, there has been growing number in studies that conducted on using of recycling brick waste (RBW) to produce environmentally friendly concrete. The use of brick waste (BW) as potential partial cement or aggregate replacement materials is summarized in this review where the performance is discussed in the form of the mechanical strength and properties that related to durability of  concrete. It was found that, because the pozzolanic activity of clay brick powder, it can be utilized as substitute for cement in replacement level up to 10%. Whereas,

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Publication Date
Tue Dec 22 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Capability of The Iraqi Banking Sector of Commitment to Implementing the Act: (FATCA)Through The Specialized Computerized Program
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The Foreign Account Tax Compliance Act (FATCA) basically targets US citizens’ accounts hold at foreign banks and financial institutions blush, seems and non-financial sector by the Act:( retirement plan companies, investment funds, hedge funds and family investment companies.)

The non Compliance of Foreign of financial institutions act will lead to financial looses and harm regarding reputation, especially for the countries that rely on foreign relations in their financial and banking activities, in addition to deducting 30 % of their total incomes and sales coming from the USA. These institutions can avoid it by entering into agreement with the Internal Revenue Service's to be foreign financial institutions complied with the a

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Publication Date
Thu Feb 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
Impact of Manager Roles in Achieving Organizational Excellence
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The current research problem is focused on the level of human resource managers' performance of their contemporary roles and the impact of this on achieving organizational excellence. The research aims at diagnosing and interpreting the nature of the relationship between the roles of human resource manager and organizational excellence. ), And oil companies located in Baghdad governorate. The research included (boards of directors), and collected data from (83) respondents representing the research community exclusively and comprehensively

represented in the positions of function (Directors-General, Associate Directors-General, heads of departments, divisions and divisions). (49) questions, as well as th

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Publication Date
Wed Jan 30 2008
Journal Name
College Of Islamic Sciences
Achieving the masterpiece of the loved ones for the guided students. Explanation of the Baiquonian system in the hadith of Sheikh Dawood Al-Nasseri
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A gracious invitation was extended to us on 9/11/2002 AD, by the University of Tikrit / the Preparatory Committee, for a symposium (Sheikh Daoud Al-Tikriti, and his Scientific Effects), to participate in it.
The symposium was scheduled to be held on the 25th and 26th of March 2003 AD, but God Almighty decreed that our country be occupied, so the Preparatory Committee set another date for the symposium on 10/21/2003 AD.
It was not possible for the symposium to be held until 25-26/4/2004 AD, and many researchers attended, who were assigned to investigate some manuscripts of Sheikh Dawood (may God have mercy on him) or to write about his personal and scientific biography.
And God (Glory be to Him) did not enable us to attend, becau

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Publication Date
Wed Oct 17 2018
Journal Name
Journal Of Economics And Administrative Sciences
Impact of evaluation of investment projects in achieving competitive strategy
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The aim of the research is to determine the impact of evaluation of investment projects after the preparation of investment budgets taking into consideration within the investment budgets the concept of competitive strategy, as the harmony between the preparation of investment budgets and competitive strategy will contribute to the success of economic unity and achieve profits well and achieve a competitive advantage. Strategies for economic units because the most important factor to them is the costs produced and the progress of the research problem is focused on "Is it possible to include a strategy of competition, especially within the investment budget when prepared The study concluded that the investment plan prepared by the

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Publication Date
Thu Sep 01 2011
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The accountancy Using of Gaols programming model to determine the optimal production mix
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The research aims to determine the mix of production optimization in the case of several conflicting objectives to be achieved at the same time, therefore, discussions dealt with the concept of programming goals and entrances to be resolved and dealt with the general formula for the programming model the goals and finally determine the mix of production optimization using a programming model targets to the default case.

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Publication Date
Sun Apr 06 2014
Journal Name
Journal Of Economics And Administrative Sciences
Modeling Absolute Deviations Method by using Numerical Methods to measure the dispersion of the proposal for error
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Is in this research review of the way minimum absolute deviations values ​​based on linear programming method to estimate the parameters of simple linear regression model and give an overview of this model. We were modeling method deviations of the absolute values ​​proposed using a scale of dispersion and composition of a simple linear regression model based on the proposed measure. Object of the work is to find the capabilities of not affected by abnormal values by using numerical method and at the lowest possible recurrence.

 

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Publication Date
Wed Jan 23 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Risk of non-compliance and its impact on the profitability of Islamic banks: (Applied res earch in the Islamic Cooperation Bank)For the years (2016-2012)
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This research deals with the risks of non-compliance and its impact on the profitability of Islamic banks. Research variables were measured and analyzed as the risk of non-compliance as an independent variableand profitability as a dependent variable. The profitability was measured by three indicators ((rate of return on assets, rate of return on equity and rate of return on Total deposits)) The results of the research showed a significant relationship between the risk of non-compliance and the rate of return on assets and rate of return on total deposits, while there was no relationship between the risk of non-compliance and rate of return on ownership. The research recommended that the senior management of the Islamic Investment Bank s

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