This research concerns the fact of the school garden and how can we tackle this issue. The research starts with a question forwarded to those who are interested in the ministry of education matters; the question is that how is the extent of interest in the school garden project? And how it is activated in the Iraqi Educational Institution program? In addition, the analysis reveals the importance of the school garden since we, as teachers and students, suffer from seeing the view of the trashes, the wastes of school furniture, the stinking water and the weeds and how it is accumulated in the back yard of the school. To add fuel to the fire, the increase in number of the students; year after year. This increase leads to adding more classes to the school building against the green yard.
The research clarifies that the school garden eliminates the phenomenon of desertification, participates in weather moderation and gives happiness to both the students and the teachers. While disregarding the school garden obstructs the success of teaching process that the school aimed at, since the school is created by the society to make it the second educational institute in the student’s life. This institute originates the generations of the future life. Thus, there should be existed the financial and human resources to help in completing these functions.
The financial capacities means providing a good building that is similar to those in the developed countries which is considered as a factory that raises new generations who love their country and society and able to create, give and be self-sufficiency. In the other hand, the human resources means the teachers groups and the scientific and educational organizations.
The research reaches at these recommendations:
1. Organizing edification courses for the teachers about the school environment and health and the importance of the school garden and how to take care of it; since the teacher is considered as a main factor in the success of the environmental education and fulfilling its goals.
2. Organizing periodical campaigns that concern school cleaning and repairing for the garden and the other things in the school building; involves fill the ponds inside and outside the school building in cooperation with the Municipal Council and Health department. Such campaigns quit the increase of the diseases that ponds bring from the stinking water.
3. Establishing annual competitions for the most beautiful school garden involves all the schools in the capital Baghdad or the schools of the whole country. In addition, establishing food competition involves the fruits and dates that the trees in those schools give, to save money for the school gardens themselves.
4. The interest in school gardens participates in raining both the food product and the education level for the students, for it provides nice weather and work opportunities for the students and the other people in the school region.
5. The role of the school garden must not be ignored for it gives economic, social and psychological benefits for the society and its people. All of which provide good opportunities for the students to practice healthy exercises and considered as places that attract the students. This type of work brings relief and comfort to the students’ spirits. Besides, it allows them acquiring good habits.6. The interest should involve taking care of other things in the school building such as the library which involves periodical renewing of the books, the laboratories and the school masque.
Eventually, the reconstruction of the school buildings in a way that goes with the educational goals create a generation who loves his society, has self-confidence and protects his social possessions that is worthy of his personality and the others personalities. Such positive sides prepare a good generation and take them away from complaining and hating the school itself.
This research aims to solve a problem in the field of accounting and financial knowledge in the world today, that is, the problem of creative accounting. Especially after the global financial crisis and the collapse of many large companies in the world, people find that they use creative accounting methods to distinguish them from reality, showing the results of their activities and their financial status. This research discusses the concept of creative accounting, the most important methods used in financial statements and its relationship with external auditing, and procedures to limit accounting creativity. This study uses descriptive analysis methods after confirming its theoretical aspects in practice. Using the statistical
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policy in light of variables geostrategic witnessed by the world, especially after the collapse
of the Soviet Union and the disintegration to fifteen Republic became the Russian Federation
and the heir to the Soviet Union, Geography particularly important because the impact of its
data in policy making less change ofothers, and explain the political choices cannot achieve
security through its relationship constants geographical (natural or human) paint forms of
economic activity and determine the points they national security. issue is the geographical
this or that country is determined by its policy also specifies the way in which
Since there is no market for bond issuance by companies in the Iraqi market and the difficulty of borrowing, companies must resort to proprietary financing to finance their investments. However, in the framework of the literature of financial management, the type of financing used by the company sends signals to investors and therefore reflected on the market value. Therefore, the problem of the study revolves around the variables of the study (Equity financing within the framework the signal theory, price of common stock in the Iraqi market).
The study aims to verify the impact of the capital increase through the issuance of new stock on the price of
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- Definition of the concept of justice for settlements taxation.
- To identify the impact of adopting international accounting standards in achieving the justice for settlements taxation.
- To determine the impact of the adoption of international accounting standards in attracting foreign investment.
They are summed up the problem of the study in the light of the nature of the problem and que
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The research sample included (179) respondents from communicators in a range of Media outlets such as (Press, Radio, and Television), The researcher was careful with the diversity of the sample, and
Abstract
The research aims at the relationship between Servant leadership dimensions test as an independent variable and an organizational trust as a variable dependent. Thus it was necessary to answer the following question: Is there a correlation relationship and impact between Servant leadership dimensions and organizational trust? To investigate the contents of the answer, the researcher selected a group of employees in Oil Products Distribution Company / Baghdad. The researcher adopted the analytical descriptive approach in completing his research which dealt with a random sample of (190) individuals representing the research society out of the total number of (376) person from the middle and high Leaders. Depending
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The research problem lies in the weakness of the relationship between internal auditing and external auditing as a result of not applying INTOSAI Standard (9150) coordination and joint cooperation
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