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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 Nov 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
Transer towards economic substance over the legal form and its role in improving the quality of financial reporting.
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The follower of the needs of the users of accounting information notices the necessity of adopting faithful representation of information Hence, IASB adopted the economic substance approach as the basis for the Formulation and development of international accounting standards Therefore, this research discusses the reflection of the economic phenomenon in terms of its economic substance on the subject of measurement , And it should be consistent measurement method where the problem of research is concentrated in the fact that the economic units operating in the local environment to address events and economic phenomena according to the legal form , as appropriate With the requirements of the unified accounting sys

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Publication Date
Sun Apr 02 2017
Journal Name
Journal Of Educational And Psychological Researches
Impact of modeling strategy in deductive thinking and the attitvde towards mathematics among students in the highschool stage
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    The current research aims to identify the Impact of  strategy of modeling in the of deductive thinking and the attitvde towards mathematics among students in the high school stage

 through check the following hypotheses:       

1.There is no difference statistically significant at the level (0.05) between the scores  mean of the experimental group students who have studied according to the modeling strategy and scores of control group students who have studied according to ordinary method in deductive thinking. 

2.

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Publication Date
Wed Sep 15 2021
Journal Name
Al-academy
The concept of stigma and its representations in the Arab theatrical text (The Sultan, Al-Ha'ir play, by choice): نزار شبيب كريم - علاء حاتم محسن
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The research deals with the concept of stigma as one of the important phenomena that cast a shadow over the nature of the individual, his being and his personality through the inferior view with which he confronts in society, and (Sartors) indicates in this regard that stigma may lead to negative discrimination that leads to many defects, in terms of obtaining On care, poor health, service, and frequent setbacks that can damage self-esteem. The first roots of this phenomenon go back to the Greek civilization and what the Greeks used to burn and cut off some parts of the body and then announce to the nation that the bearer of this sign is a criminal. In addition to the Arab peoples living from setbacks that contributed to the exacerbation

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Publication Date
Sat Jun 01 2013
Journal Name
Journal Of The College Of Languages (jcl)
Alienation in Adolescence in J.D. Salinger's The Catcher in the Rye
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Alienation is a feeling that inflicts people especially adolescents due to certain reasons. As they grow up, adolescents tend to face certain psychological disturbances. They somehow feel indifferent to their surroundings and hence it would be quite hard for them to express their notions in the reality world they live in. So they either rebel against society and become aggressive members or they might console themselves in an alienated world that they create in their minds.

   This paper depicts J.D. Salinger's (1919-2010) novel The Catcher in the Rye where its protagonist, Holden Caulfield, is an adolescent who feels there is no linkage or connection with the traits of his society. He is a teenager who

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Publication Date
Fri Mar 01 2013
Journal Name
Journal Of Economics And Administrative Sciences
Measure and evaluate the return and risk formulas of Islamic Finance: Empirical study of the state of Jordan Islamic Bank and Islamic Arab International Bank
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    The study aims to measure and evaluate the return and the risk formulas of Islamic finance of Jordan during the period (2000 – 2009) according of increasing  importance of these banks in recent and coming years to face challenges to maximize returns and minimize risks through financing with  Islamic formula to investigate of existence statistical significant  relationship between returns and risking Islamic bank , has been use of financial other statistical  measurement. Measuring return and risk of Islamic banks have not been widely considered ,except in few descriptive studies . The controversy among academic and professionals about hot to measure and evaluate a comprehe

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Publication Date
Sun Sep 07 2014
Journal Name
Baghdad Science Journal
Study the effect of a new nikel (II) Complex and anticancer drug (cp) on Liver enzyme activity (GPT,GOT) and Creatinine level in Kidney of femal mice
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This study involved the effect of anew nickel (II) complexs with formla [NiL2(H2O)2].2.5ETOH where L=Bis[5-(p-nitrophenyL)-4-phenyL-1,2,4-traizole-3-dithocarbamato hydrazide] diaqua. nickel(II). Ethanol(2.5).and anti-cancer drug cyclophosphamide on specific actifity of two Liver enzymes (GOT,GPT) in the (Liver,kidney) tissues and on the creatinine Level in the kidney byUtilizing an invivosystem in femalmice.The result showed that inhibition in the activity of GPT and GOT enzymes in theLiver and in both nickel (II) complex and cyclophosphamide drug (CP) . mice weretreated with three doses (90,180,320) µg/mouse for three days for each group.The Liver show's the highest rate of GPT inhibition was about 97.43% at180µg/mouse regarding the ki

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Publication Date
Fri Jan 01 2021
Journal Name
Aip Conference Proceedings
Plasma levels and diagnostic utility of MMP-2 and TIMP-2 in the diagnosis of Iraqi women with breast tumor: A comparative study with Ca 15-3
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Publication Date
Fri Jan 01 2021
Journal Name
Aip Conference Proceedings
Plasma levels and diagnostic utility of MMP-2 and TIMP-2 in the diagnosis of Iraqi women with breast tumor: A comparative study with Ca 15-3
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Publication Date
Tue Feb 01 2022
Journal Name
Baghdad Science Journal
Impact of Culture Media Composition, Nutrients Stress and Gamma Radiation on Biomass and Lipid of the Green Microalga, Dictyochloropsis splendida as a Potential Feedstock for Biodiesel Production
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Biodiesel production from microalgae depends on the biomass and lipid production. Both biomass and lipid accumulation is controlled by several factors. The effect of various culture media (BG11, BBM, and Urea), nutrients stress [nitrogen (N), phosphorous (P), magnesium (Mg) and carbonate (CO3)] and gamma (γ) radiation on the growth and lipid accumulation of   Dictyochloropsis splendida were investigated. The highest biomass and lipid yield of D. splendida were achieved on BG11 medium. Cultivation of D. splendida in a medium containing 3000 mg L−1 N, or 160 mg L−1 P, or 113 mg L−1 Mg, or 20 mg L-1 CO3, led to enhanced growth rate. While u

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Publication Date
Sat Oct 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
Electronic trading system and its refletion in the trading of stock market indices –an analytical study of the Iraqi market for securities–
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The research aims at identify the role of the electronic trading system used in the Iraq stock exchange to promote trading activity for the stocks of listed companies in this market.

To prove the hypothesis of research, it was selected the main trading indicators for the market to be a main field in test the research hypothesis.it was selected as the period of time for (9)years span between the years (2005-2013) because they represent the first two articles of equal time periods represent aperiod that preceded the introduction of electronic trading system  while the second represents the period of time that followed 

The research found a number of conclusions but the mo

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