The waste sorting and recycling plant in the district of al- Mahmudiya (Yusufiya) is the only laboratory in Baghdad governorate. It is the only one in Iraq that collects and recycles waste. After sorting, we have packages of raw materials (aluminum cans, glass bottles, plastic bottles, Nylon bags) as well as natural fertilizers (food residues and others) and a sanitary landfill with specifications that meet international standards; However, the absence of a structure for the management of the plant (manager, assistant manager, accountant, etc.) in addition to the non-supply of waste on a daily and continuous basis and the lack of cooperation of the Municipality of Baghdad with the management of the plant led to delay in the work of the laboratory instead of providing support and possibilities for the purpose of expanding Sorting lines and waste reduction gradually as well as damage to sorted materials.
The local authority represented by the Provincial Council and the administrative units thereof has legislative and supervisory functions which are in the administration and supervision of the local public utilities as provided for by the laws in force. The subject of the interactive relationship between the federal authority and the provincial councils not organized in one of the main problems that accompanied the emergence and application of decentralized system Iraq after 2003, which began since the writing of the Constitution in force for the year 2005 and the law of the provinces No. 21 of 2008 This law has been subjected to political recordings that eventually led to the appearance of this consensus image. The weakness of the legisl
... Show MoreThe aim of the research is to measure the length between the variable the efficiency of the tax examiner with its dimensions represented by (scientific questions, practical process (experience), training and development, impartiality and independence, ethics of the profession) and the approved variable discovering the artificial adaptation of profits, and the degree of arrangement of those dimensions its importance and priority, and the research problem has been identified In a main question that is there any effect of copying the images of the image examiner in discovering the adaptation, the financial statements and reports of the companies (X, Y) and the banks (A, B) were relied on in the interpretation of the results, t
... Show MoreThat the structural changes in the environment, business and finance and the spread of business and the diversity of transactions between economic organizations and breadth of a commercial scale in the world have left their clear on the need to keep up with the accounting for these variables as one of the social sciences affect and are affected by the surrounding environment because of the various economic and social factors, technical, legal and others.
As a result of these variables emerged a new field of accounting called Forensic Accounting, which involves the use of expertise of multiple pour in the end to the accounting profession, where the Forensic Accounting cover a large area of disciplines including strengthening
... Show MoreThe achievement of world peace is a humanitarian demand that humanity has sought since its existence. Despite the international and regional efforts to achieve this demand, it is still reaching its desired ambitions if conflicts, contradictions, and internal and external wars continue to justify us clearly in terms of ethnic, religious and sectarian conflict. The revolution of informatics and the impact of globalization opened a new era of communication and openness and the negative and positive impact of others, which re-published and distributed values, ideas and new cultures Some of them carries extremist ideas urging violence and destruction and other abolition, it became necessary to follow policies and reward The culture of peace,
... Show MoreAbstract
The role of the independent variable and human resources capabilities was the role of the adopted variable. The aim of the research is to identify the level of participation in the knowledge of the organization through human resources and the rigorous scientific investigation to develop new mechanisms of action that help To manage the organization in the implementation of its mission and achieve its main objectives that have been found for it is to encourage the work of scientific research and maintain the preservation of its continuity to increase the competencies of knowledge, technical and skill to form a future workforce qualified to work In the sectors of society.
The continuous pressure of work and daily life and the increasing financial and social stress that Iraqi women are experiencing (both inside and outside Iraq) is one of the main causes of anxiety, particularly in those of working class women. This group of women carry the burden of carrying out multiple roles and responsibilities at the same time. All this collectively make them more prone to developing anxiety compared to men. In addition, the physiological and psychological nature of women, as females, on top of the other roles in life, like being a wife or mother or daughter or sister, all add extra pressure on women especially for those who are considered as productive working individuals in the society. In order to study the relatio
... Show More