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 study examines the impact of adopting International Financial Reporting Standards (IFRS) on the value of economic units. Given the global push toward standardization of financial reporting to enhance financial statement transparency, comparability, and reliability, this research seeks to understand the implications of these standards for economic valuation within a region characterized by its unique economic and regulatory challenges. A questionnaire was distributed to 86 Iraqi academics specializing in economics, accounting, and finance to collect their views on the impact of adopting international financial reporting standards. Through careful statistical analysis, the study concluded that applying international financial reporting s
... Show More
(1)
(3)
The effect of some environmental factors in the loss rate for high weights virgins are full to the screwworm fly of the ancient world and included temperatures 15,20,25,30,35,40 study showed that the rate of loss in weight virgins advanced to full participants at a temperature of 15 C while notgets evolution
Personality regard as one of the human soul pillars that has been built throughout the life of people, starting from the fertilizing process to different stages of people ages. Over time, numerous scientific studies have shown that fetus has the ability to hear and feel and he is being stereotyped since the first stages of formation. Accordingly, the process of forming human personality set up since that date. Besides, the socialization means that take different resources to enhance human personality such as holy Quran, school, social media, and social environment. The emergence of social media made the world as a small village which gives the chance for all people, over the world, to obtain the knowledge easily and limitless. Thus, the
... Show MoreThis study is targeting the new developed materials and techniques and how they were affected by the scientific and technological developments that contributed to revelated new and varied developed materials and techniques. And from the artist’s formulation by using the materials and techniques and through its embodiment and sensor the values, artistic and aesthetic standards by breaking from the familiar in aesthetic contemporary way.
The studies on questioning what’s the role of The New Developed Materials and Techniques in exposing the aesthetic of the art work?
This study is to show the aesthetic of the art work through the new developed materials and techniques. Which was based on descriptive analyzing method and hig
... Show More
The performance of a condenser in a domestic refrigerator system without wires and a condenser with a novel design consisted of number of loops as elliptical shape is investigated experimentally in this work. The experiment was conducted with a refrigerator designed to work with HFC134a, under no load and with loads of (1.5,3 and 12 liters of water). In particular, the effects of shape change of the condenser were very important in heat transfer enhancement and reduce of the frictional loss as a result of reducing the pressure drop in the condenser. The results shown that compressor work decreases with elliptical condenser about (8.6% to 11.3%), and then the power consumption decreases also. The performance of household refrigerator with
... Show MoreIn this communication, introduce the split Mersenne and Mersenne-Lucas hybrid quaternions, also obtaining generating functions and Binet formulas for these hybrid quaternions and investigating some properties among them.
الخلاصة Bahraini Parliamentary Elections and their Impact on the Popular Uprising) Bahrain has a distinguished constitutional and parliamentary experience, which distinct it from the other Gulf Cooperation Council (GCC) countries. Its experience in this area is the second after the experience of Kuwait to establish a system of government based on modern constitutional principles. As the government presented the Constitution to the Constituent Assembly elected by people and approved in 09/06/1973. After that, it witnessed the birth of the first parliament elected by the people in 1973, but the experiment did not last long and the parliament dissolved by Prince, and didn’t determine the period of the return of the working with the
... Show More
The study of the subject of (Egyptian public opinion on the Libyan revolution) came to reveal the role of Egyptian public opinion in mobilizing and solidarity for the masses. With the events witnessed by the Arab countries before the revolution, this was evident by the people 's attitudes towards the tripartite aggression against Egypt in 1956, and the June 1967 war, and the most recent what the Egyptian people showed towards the Libyan revolution. The Egyptian press followed the completion of the arms deal with France and revealed the ability of the Libyan negotiator to achieve moral gain, supported by Egyptian support to thwart the United States intentions to arm "Israel" similarly. The Egyptian people expressed a love for peace and su
... Show More