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A proposed model program to audit the contribution of municipal institutions to achieving the environmental dimension of sustainable development "applied research"
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Abstract

               The research aimed to prepare an audit program focusing on the activities of municipal institutions related to the environmental dimension as one of the dimensions of sustainable development, and applying the program for the purpose of preparing an oversight report related to assessing the impact of the activities of municipal institutions on the environmental reality as the main channel through which municipal institutions contribute to achieving the part related to it. Among the requirements of sustainable development, the proposed program was prepared and applied to the institutions affiliated to the Directorate of Municipalities of Karbala according to data over a time period starting from the year 2016  to 2020. To the effect that auditing the environmental dimension in municipal institutions contributes to achieving sustainable development, and the research procedures are represented by preparing a proposed auditing program and applying it in the municipal institutions, which are seven institutions, and preparing a report on the results of auditing the impact of the activities of municipal institutions on achieving the requirements of the environmental dimension of sustainable development, as the report diagnosed shortcomings And the imbalance in the municipal institutions related to the environmental aspect of sustainable development. The researcher reached conclusions, the most important of which are:

  1.  Auditing the environmental dimension in municipal institutions leads to urging them, if they act according to the notes of the report, to address the obstacles to advancing their activities in accordance with the requirements of sustainable development.
  2. The procedures followed in the treatment of waste in its various forms are characterized by a lack of observance of the necessary standards and precautions that ensure the reduction of pollution resulting from waste to the lowest possible extent in accordance with the requirements and goals of sustainable development.

The researcher recommended the necessity of adopting the regulatory authorities, and in particular the Federal Bureau of Financial Supervision, the approach to auditing sustainable development in institutions, and introducing this approach as part of the annual audit plans approved by the Bureau.

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Publication Date
Thu Jan 04 2024
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The effect of material flow cost accounting in reducing the cost of products - an applied study in Diyala State Company
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Abstract

              The current research sought to demonstrate the effect of material flow cost accounting on reducing products through the application of material flow cost accounting technique, which works on the optimal utilization of materials and energy and the reduction of environmental impacts.The research aims to clarify the knowledge foundations for material flow cost accounting, in addition to studying the material flow cost accounting technique that helps reduce the cost of products and make them environmentally friendly. To achieve this, the research relied on the descriptive approach with regard to the theoretical aspect of the resea

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Publication Date
Wed Oct 01 2014
Journal Name
Journal Of Economics And Administrative Sciences
Affect of Financial Development on Poverty in Iraq for the Period 1980-2010
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There are many applied Economic studies that have found positive nexus between financial development and poverty reduction in developing countries. Iraq has witnessed an increasing rate of poverty during the period 1980-2010 due to many internal and external factors such as wars, economic sanctions, inflation, a high rate of unemployment, and political and security instability. Therefore, the investigation about the solutions to reduce poverty becomes very necessary, and enhancing the financial development in Iraq is one of these options. This is due to that the financial development could reduce the poverty rates through two channels: the first is direct via the offering of the loans and other financial facilities to the poor, a

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Publication Date
Fri Jun 01 2018
Journal Name
Journal Of Legal Sciences
Compensation those affected by technological development risks within the scope of medical works
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those affected by technological development risks within the scope of medical works. The unprecedented technological development the world witnesses nowadays has been providing brilliant medical service to the human being including examination, diagnosis and the treatment or follow up. However, such works hide behind potential risks threatening people's lives and such risks my be discovered within the limits of now – how and technical knowledge prevailing the time of rendering the medical service. Also this the question is raised on how to keep up between the safety of the patients and such risks are being unknown by the provider and questioning them contradicts the justices. subsequently, can the patients (affected) acquire the compensat

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Publication Date
Sun Jan 27 2019
Journal Name
Journal Of The College Of Education For Women
Historical Paths of the Political Conflict in Iraq and its Development After 3002
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Following the political development in Iraq Since 7112 exposed kind of political traditions about how to manage the conflicts that have different Iraqi powers .That what was clear since the formation of permanent government since in 7112 .
The case of conflict between political powers in administrating Iraq state and the withdrawal of American Forcesintroduces questions:
0-Is it possible that that the beginning of Iraq state building shall ease this conflict and peacemaking in the post-conflict period?
7- To what extent the Iraqi powerswas to manage their disputes in non-military like elections which was held in 7112?
2- What is the range of the extent of the political operation after the American withdrawal?
The important

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Publication Date
Tue Jan 10 2017
Journal Name
Assiut J. Agric. Sci.
The response of white eggplant plants to foliar application with boron and potassium silicate
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Publication Date
Sun Jan 01 2017
Journal Name
National Journal Of Physiology, Pharmacy And Pharmacology
The attitudes of final year medical and pharmacy students to interprofessional learning in Iraq
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Publication Date
Wed Jan 30 2019
Journal Name
Journal Of The College Of Education For Women
The exact location and its relation to cognitive method (risk-caution) of University students
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The present study aimed to identify the exact location and its relation to cognitive
method (risk_caution) to university students. The sample consisted of (300) students who
were chosen randomly and equally. The study results indicated that students possess an
internal exact location and they also use risk cognitive method. The study also indicated that
there is a prophesies which is an exact location for others to reach to caution cognitive
method. Depending on these results, the study recommended to benefit from the results of the
study variables and from the measurement of the exact location and method of cognitive
(risk_caution) to identify male and female students and especially by consulting units at
college

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Publication Date
Mon Jan 29 2024
Journal Name
Polymer Bulletin
An experimental study to investigate the effect of aluminum nanorod-reinforced epoxy matrix nanocomposites
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Publication Date
Sun Jun 30 2024
Journal Name
Journal Of The College Of Education For Women
From Mourning to Empowerment: The Representation of Widow in Selected English and Arabic Poems
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فقدان الزوج يعد حدثًا يغير حياة النساء، مما يضطرهن إلى السباحة في عالم جديد مليء بالحزن والوحدة والشكوك. مع الوقت، تطورت طريقة تصوير الأرامل بشكل كبير تعكس التغييرات في الآراء والقيم الثقافية. تُمثل الأرامل تقليديًا بأنهن ضعيفات ومعتمدات في الأدب، مستندة إلى افتراض أنهن يفتقدن الدعم المالي بعد وفاة شركائهن. ومع ذلك، فإن هذا التصوير لا يعترف بتأثير الأرملة على الرفاهية والهوية الشخصية. يسعى هذا النص إلى

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Publication Date
Thu Aug 01 2013
Journal Name
Biochemistry
Mechanistic Insights from the Binding of Substrate and Carbocation Intermediate Analogues to Aristolochene Synthase
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