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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
Sun Jun 02 2019
Journal Name
Journal Of The College Of Languages (jcl)
The Phenomenon of Euphemism in the Translon Activity: Эвфемизм в переводческой деятельности
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The Phenomenon of Euphemism in the Translon Activity Euphemism is the replacement of a harsh word with a less harsh or more acceptable   one.   Most   languages   are   affected   by   ideological,   cultural, social,   or   religious   perspectives   which   in   turn   would   reflect   different linguistic levels. On such a basis, translation is affected by its medium,i.e. language, and consequently what is acceptably expressed by a nation may   not  be  acceptable by another.   In   this paper, we try   to  

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Publication Date
Fri Nov 07 2025
Journal Name
Accounting And Financial Sciences Journal
The Analyze of the Available Strategic Choices for External Borrowing (Futuristic Vision)
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يهدف البحث الى تحليل الخيارات الاستراتيجية للاقتراض الخارجي في العراق لاستشراف افضل الخيارات الاستراتيجية المستقبلية في مجال الاقتراض الخارجي في دائرة الدين العام في وزارة المالية ، وقد استخدم الباحث منهج دراسة الحالة وباستعمال اسلوب تحليل خوارزمية ال K-Means لتشخيص كفاءة الاقتراض الخارجي لعينة البحث البالغة (81) قرضا التي اقترضتها وزارة المالية للفترة 2007-2020 . ولقد كان الغرض الرئيسي للبحث المساهمة في تمكين وزا

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Publication Date
Thu Oct 01 2015
Journal Name
Journal Of Educational And Psychological Researches
The level of school students understand the basic mathematical concepts Engineering Preparation
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This study aims at recognizing the levels of comprehension of the students of basic schools to the concepts of mathematical geometric and discovering the existing of the differences among students in the level of understanding of the concepts of mathematical geometrical which is due to the change of gender.

The sample of the study is the students of Basic schools, eight level in the basic school of Erbil city, particularly 7-8-and 9 levels in the academic year 2013-2014. The sample consists of 444 students in both genders238 males and 206 females.

The tool of the study is test sheet included 20 items of multiple choice.  The items are valid since are given to a jury of expert

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Publication Date
Mon Mar 08 2021
Journal Name
Baghdad Science Journal
Cytological study in the Iraqi speeies of the genus Bromus L. Poaceae)
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This paper is a part of a cytological studies of the genus Bromus L. in Iraq . Cl number for 103 specimens ropro^eming l^species determined . The course of meiosis including an analysis of chromosome configuradon for 27 collections belonging to 8 species were investigated . Meiosis was regular in most species . Tetraploid for B.scoparius L. (new cytotype ) and hexaploid ?'or " Kunth. were re^rted for the first time, cytological findings were supported the view of maintaining the closely related species B.danthoniae Trin. and B.lanceolatus Roth, as distinct species .

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Publication Date
Sat Dec 15 2018
Journal Name
Journal Of Baghdad College Of Dentistry
The accuracy of ridge mapping procedure in determining the alveolar ridge width
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Background: Post-extraction alveolar ridge resorption is unavoidable phenomenon ending with insufficient ridge width. Measuring the physical dimensions of the available bone before implant surgery is an important aspect of diagnosis and treatment planning. Bone height can be calculated from radiographs, while bucco-lingual ridge width can be measured by conventional tomography, CT scanning and ridge mapping.

Radiographic techniques have certain disadvantages. Therefore the ridge mapping technique was used as an option for determining alveolar ridge width.

The purpose of this study was to compare the validity of alveolar ridge width measurements obtained with ridge mapping technique before surgical flap reflection against

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Publication Date
Mon Apr 01 2019
Journal Name
Journal Of Educational And Psychological Researches
The Educational Thought of the Chief Justice Badr Al-Din Ibn- Jamaah
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The ideas and principles formulated by Ibn-Jamaah in the field of education occupy a central place in the historical origins of education for Muslims. These views and principles have an active role in the educational reorganization that the Islamic world aspires to. These ideas have had a great impact on the educational process that had preceded the opinions of Russo, Pestalutzi, Fruel, Herbert, and Dewey. Moreover, we have seen that the Sheikh of Ibn-Jamaah has taken part in formulating the origins of education and leadership.

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Publication Date
Fri Jul 01 2016
Journal Name
Al–bahith Al–a'alami
The Discourse of the Absent Woman Novel for Mahdi Issa Al-Saqr
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The semiotic trend of recent monetary trends task that took a wide range of attention of critics and readers alike, especially after the deployment, which accompanied him after widespread acts critic Grimas and powers applicable to the literary texts and is thus expanded its care circle, hence the choice of the novel (absent) woman Iraqi novelist (Mahdi ‘Issa falcon) model to be applied to the study chose to be a semiotic approach through the use of procedural mechanisms for its critical tool (Paris School of semiotics), cash and views of its founder critic Grimas.The research in the introduction and pave came we made it a vision for literary semiotic and its impact trend in cash and cash is and what it desire to clarify some poked suc

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Publication Date
Wed Feb 03 2016
Journal Name
Iraqi Journal Of Physics
Study the variation of synodic month for the moon through 2000-2100
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In this research study the synodic month for the moon and theirrelationship with the mean anomaly for the moon orbit and date A.Dand for long periods of time (100 years), we was design a computerprogram that calculates the period of synodic months, and thecoordinates of the moon at the moment of the new moon with highaccuracy. During the 100 year, there are 1236 period of synodicmonths.We found that the when New Moon occurs near perigee (meananomaly = 0°), the length of the synodic month at a minimum.Similarly, when New Moon occurs near apogee (mean anomaly =180°), the length of the synodic month reaches a maximum. Theshortest synodic month on 2053 /1/ 16 and lasted (29.27436) days.The longest synodic month began on 2008 /11/ 27 a

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Publication Date
Sun Feb 03 2019
Journal Name
Iraqi Journal Of Physics
Study the variation of synodic month for the moon through 2000-2100
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In this research study the synodic month for the moon and their
relationship with the mean anomaly for the moon orbit and date A.D
and for long periods of time (100 years), we was design a computer
program that calculates the period of synodic months, and the
coordinates of the moon at the moment of the new moon with high
accuracy. During the 100 year, there are 1236 period of synodic
months.
We found that the when New Moon occurs near perigee (mean
anomaly = 0°), the length of the synodic month at a minimum.
Similarly, when New Moon occurs near apogee (mean anomaly =
180°), the length of the synodic month reaches a maximum. The
shortest synodic month on 2053 /1/ 16 and lasted (29.27436) days.
The lo

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Publication Date
Thu Dec 15 2022
Journal Name
Alustath Journal
''The Middle Poetry of John Clare: The Rural Muse's Mature Nature Poetry''
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