The aim of studying the role of environmental taxation is to reduce or mitigate the problem of environmental pollution and obtain a clean environment. And the importance of research lies in the fact that environmental taxation is one of the basic tools to achieve environmental balance. As it is considered one of the sustainable economic tools that focuses on the concept of environmental taxes and fees. Therefore, the incentives stimulated institutions to invest in clean energy and use environmentally friendly machines. Through it, the rules of the competition are updated in favor of organizations that respect the environment so that they can obtain a green competitive advantage. And that the main issue in the industries is the result of the technical and technological progress taking place at the present time, which has led to a deterioration in the urban environment and the depletion of its natural resources. In this research, some concepts about the components of the urban environment, environmental pollution, environmental taxes, and taxes were addressed, and the experiences of some countries were presented. The most important findings of the research are that collection and environmental incentives have a major role in reducing pollution.
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Social networking sites have become very popular since the beginning of the current decade and have become linked to our daily life. We follow the news, Analyses and opinions on the one issue in a way that attracts millions of users and the number grows every secon On Twitter, one of the most important social networking sites, all social groups rushed from the president to the last citizen to open accounts when they found themselves forced to do so . During the recent Gulf crisis, Twitter was buzzing with Twitter, which achieved the largest circulation globally. Instead of serving the issue and directing it to serve the Arab interest, most of the publications were on th |
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This research aims to learn about public relations programs and their role to enhance the morale of the State land Transport Company employees.The researcher relied on the survey method and use a questionnaire and scale tools to collect information from workers in the Department of Relations and Media and employees in all departments.
The research reached several conclusions, including:
1- Public relations seek to increase workers’ confidence in senior management and motivate them to improve their production, as well as their relentless endeavor to bring workers closer by following multiple and varied forms of communication with them.
2- The results of the study showed that there was a negative i
The correct and sincere process of socialization is working on appropriate social climate in
which this process is the provision, and the climate is achieved in the presence of a positive
environment free of negatives and contradictions, but when there is a socialization processes
inadequate and contradictory was not based on the principles of punishment and reward nor a
balance between methods soft and intensity of treatment and interaction with small and
adolescent does not require intensive social care formulas do not create the conditions
essential items required by the successful and effective socialization, the young and the young
people who are going through in such Altanisah and educational operations will be
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In this paper, the relationship between urban growth, land use, site availability, and impacts on the general appearance of the city generated by functional characteristics of port cities were analyzed. Various data were used to identify patterns of land use change and city growth and expansion. The research aims to analyze the impact of the port on the growth of the city, study the urban growth of the city of Umm Qasr and predicting the growth trends, and to identify the most influential factors in this growth. The study dealt with the concepts of urban growth and the factors that characterize the growth of port cities and the current situation of the city. The practical part included the mechanisms used by the researcher to analyze the
... Show MoreSchool administration has an effective role in stimulating academic achievement, as it is the ideal regulation and activation of material and human power to achieve the goals of the educational process. This role has axes in the form of interests, aids, and specific procedures exercised by the school administration in improving the educational process, and assisting researchers in achieving the highest levels of academic achievement. This activation is achieved through stages of planning, organizing, coordinating, and evaluating.
To achieve the aims of this research, the researcher pursued the descriptive analytical approach, which is considered one of the most appropriate approaches to the nature of this type of research. The qu
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Artificial neural networks usage, as a developed technique, increased in many fields such as Auditing business. Contemporary auditor should cope with the challenges of the technology evolution in the business environment by using computerized techniques such as Artificial neural networks, This research is the first work made in the field of modern techniques of the artificial neural networks in the field of auditing; it is made by using thesample of neural networks as a sample of the artificial multi-layer Back Propagation neural networks in the field of detecting fundamental mistakes of the financial statements when making auditing. The research objectives at offering a methodology for the application of theartificial neural networks wi
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After the internal audit as a tool of internal control in any organization, and helps in the evaluation of all internal control activities, as a tool to ensure compliance with the plans and policies to achieve the goals of the institution as much as possible of the efficiency, effectiveness, and should have the Internal Audit full independence and is linked to senior management, and aims to get the credibility and accuracy of information and data, and keep abreast of modern developments.
The practical side includes the preparation of the questionnaire, which included a set of questions that fit the hypothesis of the research, was Tozeiha the research sample consisting of employees of the Internal Audit Department an
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The research aims at identifying the organizational performance of the kindergarten teachers and defines the educational environment of kindergarten children. To achieve the objectives of the research, the researcher adopted the organizational performance scale for (Saadi, 2016), which was applied to kindergarten teachers. The scale consists of (43) paragraphs, and has good reliability and validity, as the coefficient of reliability (84.0) in a retest method, and (87.0) using the formula Alpha Kronbach. Additionally, the researcher adopted the educational environment scale for (Radam, 2015); the scale consists of (66) paragraphs, and it enjoys a good reliability and validity, as the coefficient of reliability (89.0) method of reliability
... Show MoreCOVID-19 was declared a pandemic by the World Health Organization in March 2020, and the SARS-CoV-2 virus continues to be a global concern with new variants. Our research focused on the relationship between COVID-19 and air pollution, and we included findings from recently published research. In summary, there is a direct relationship between air pollution and COVID-19 infection and fatality rates. This relationship was evident after many parts of the world declared lockdowns. Research to understand the relationship between infection rates and air pollutants identified indirect factors that contributed to the spread of infection. In this article, we explore studies on air pollutants, the use of face masks, weather conditions, short-
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