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
The electrospun nanofibers membranes (ENMs) have gained great attention due to their superior performance. However, the low mechanical strength of ENMs, such as the rigidity and low strength, limits their applications in many aspects which need adequate strength, such as water filtration. This work investigates the impact of electrospinning parameters on the properties of ENMs fabricated from polyacrylonitrile (PAN) solved in N, N-Dimethylformamide (DMF). The studied electrospinning parameters were polymer concentration, solution flow rate, collector rotating speed, and the distance between the needle and collector. The fabricated ENMs were characterized using scanning electron microscopy (SEM) to understand the surface morphology and es
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This work deals with the nematode parasitesfrom the midgut of (16) specimens of Green
toad (Bufo viridis) Laurenti, 1768 collected from Baghdad area,central Iraq.
The parasites are:Cosmocercoides variabilis (Cosmocercidae) that considered as the first
report in Iraq on it and Oswaldocruzia filiformis (Molineidae).
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Abstract:
The research aims to shed light on the Corona pandemic and its repercussions on the global economy in general, and on the activities of Iraqi economic units in particular. It also aims to show the impact of the auditor’s reporting on the effects of the Corona pandemic on economic units and its reflection on the quality of his reporting. To achieve the objectives of the research, the researcher prepared a questionnaire according to the five-point Likert scale and took into account in its preparation compatibility with the characteristics of the study community, and that the target community for this questionnaire are the economic units listed in the Iraq Stock Exchange that have complet
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IFRS 17 aims to provide a unified basis for accounting for all types of insurance contracts, including reinsurance contracts, in a manner that benefits both investors and insurance companies and enhances the ability of the financial statements of insurance companies for comparison between companies listed in financial markets around the world. According to this standard, insurance contracts are accounted for on the basis of the Asset-Liability Approach and the use of fair values that the standard requires updating regularly in order to provide more useful information to the users of financial statements, as a result of the failure of reporting requirements for insurance contr
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Some auditors may think that the audit process ends with discovering misstatements and informing management about them, while the discovery of misstatements may be classified by some as the first step in the phase of separating these distortions, as the auditor should collect these misstatements, evaluate them and detail them into misstatements involving errors or misstatements involving fraud Then evaluating it to material or immaterial according to what was stated in the international auditing standards and directing management to amend the essential ones. The importance of this research lies in identifying the concept of distortions and their types, identifying the method of evaluating distortions into substantial and non-essent
... Show MoreThe trade war, of course, leads to a sharp tension in international relations because the economy is the lifeblood of the states. In the world of trade and economy, countries began to lean towards cooperation. Economic relations after World War II were more liberal, trade barriers were removed and global trade became more flexible and smooth
Greenhouses are provide that produce of vegetable in non times seasons production by controlling the various environmental factors that appropriate atmosphere in temperature and humidity for the growth of plants in the plastic houses and owner plastic.
The objective of this research is to study of the most important natural and human factors affecting the Greenhouses in the province of Baghdad and study geographic distribution for the Greenhouses in the province.
Some properties on curriculum geographical descriptive analytical that used in describe and analysis of data and information that could be available from Directorate of agriculture in Baghdad to 2014. As it turns out that district of Mahmudiya acquired (45.3%) of the total
Illiteracy has spread in the last years, although it was eliminated in the 1980s. The return of illiteracy brings ignorance, illness, backwardness and regression among nations. It has taken many types, mainly alphabetical, scientific and computer illiteracy. Hence, the increasing nature of illiteracy has attracted the attention of governments and societies alike. This may touch the reality of societies starting with their youth unless those, who are in charge, will find workable solutions for the existing problems. The results of the study revealed that there is a real disaster awaiting the next generation after years of stray, and ignorance of the people in charge who are too engaged in getting their privileges to care about this proble
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