Sustainable development is longer that meet the needs of the present generation without compromising the ability of future generations to meet their own needs as it seeks to harmonize economic, social, Why research aims to check the availability of a proposed program takes into account the evidence and scrutiny of financial commitment and performance audit in accordance with the dimensions of sustainable development (economic, environmental, social and institutional) to measure the extent of the province on the needs of current and future generations, The problem with research that there is no audit program ensures the audit of financial statements, commitment and performance of health services in order to achieve sustainable development. Search based on the premise that health institutions scrutiny leads to the ability to maintain the current and future generations, The existence of audit program, both in the Department of Internal Audit of the Court of Federal Financial Supervisory includes indicators and targets and principles of the sustainable development of health institutions to ensure the achievement dimensions of sustainable development according to the types of audit (financial commitment and performance). The study came out a set of recommendations from, the study of the existence of audit program includes scrutiny of health institutions to ensure financial matters, commitment and performance to achieve dimensions of sustainable development (economic, social, environmental and institutional), To show the extent of the institution's commitment to the preparation of reports on sustainable development and knowledge of the extent of its contribution to the preservation of the environment from pollution, to reduce the spread of diseases and control them, and the need to adopt health and sustainable development indicators to measure progress, in the provision of health services and stand on the obstacles to achieving development and get closer to achieving development goals when developing plans and strategies and financial resources.
When searching for an answer to the following question: What are the reasons for the reluctance of female physical education teachers in secondary schools to referee sports competitions according to the variable of years of service? It was found that the research aimed to reveal the differences between the opinions of the research sample of physical education teachers in secondary schools (girls) about refereeing sports competitions according to the variable of years of service. To achieve the research goal, it is assumed that there are significant differences between the average opinions of the research sample of female teachers and their reluctance and the reasons for the differences in the practice of refereeing sports competitions accor
... Show MoreThe importance of websites appears as a modern tool that helps people connect with each other and exchange information rapidly. An increase number of new websites have been created in public or private spheres, which benefit individuals and society as a whole. This research aims to design a website specialized in marketing sustainable fashion that meets the needs of the Saudi market. It followed a descriptive and analytical approach. A survey has been conducted on a random sample of e-marketing users. The sample number is 101 users. The study resulted in: Determining the effectiveness of e-marketing, studying consumer purchasing tendencies, and designing a website for sustainable fashion based on the survey’s results. The study recomme
... Show MoreThe present study aims at identifying the effect of Renzulli model on achievement and holistic thinking among the fifth grade students in the Holy Quran and Islamic Education. The experimental method with partial control was used, and the sample was chosen randomly. The sample consisted of (62) students distributed into experimental and control groups. 164 behavioral goals were formulated based on Bloom's first three levels taxonomy (knowledge and comprehension, application, analysis and installation, and evaluation). The researchers designed a post-test to measure the achievement of students in the subject of Holy Quran and Islamic Education which consisted of (40) objective items and a measure of holistic thinking which consisted of (3
... Show MoreAbstract
The research aims to identify tax exemptions, their objectives and types, as well as to shed light on the concept of sustainable development, its objectives, dimensions and indicators (economic, social and environmental), as well as to analyze the relationship between tax exemptions and economic development, in addition to measuring and analyzing the impact of tax exemptions on economic development in Iraq for the period ( 2015 - 2021) using the NARDL model. The research problem centers on the fact that failure to employ financial policy tools correctly led to a weakness in achieving economic justice, which leads to a failure to improve social welfar
... Show MoreBaghdad governorate has many areas of distinctive architectural and architectural character, which are heritage and valuable areas that we must preserve and take care of. But we see many manifestations of it, which have a negative impact on buildings, areas and roads, so that they distort the view and thus lead to visual pollution in general. The research examined the visual pollution from random advertising, which stretched buildings, walls, electricity poles and sidewalks. The study covered different areas of al-Karkh and al-Rassafa (Jadreya Bridge, Nation Square, Jordan Square, alkindy Street)Most of the distortions were the result of non-removable posters, Handwriting, election candidate adve
... Show MoreTotal Quality Assurance Concept have appeared in Higher Education Institutions as a result of the continuous criticism for the lower quality of the outputs of these institutions and their inappropriacy to the needs of the job market. The faculty, i.e. teaching staff member, is one of the most important output for his/her responsibility to achieve the stated goals in higher education. This represents a problem that may influence the construction of society which has to limit his tasks, responsibilities, and competencies that should be found in a faculty, and evaluating his teaching profession in light of the prerequisites of the century to become an input to achieve quality assurance in Higher Education. Therefore, the present study aims
... Show MoreThe area around the Suez Canal has been chosen particularly Sinai to implement the new Suez Canal project parallel to the original 72-km-long channel due to the importance of the commercial site of the Arab Republic of Egypt, competing with shipping lanes, to accommodate the increasing maritime traffic passing through the Suez canal, and to provide special services for trade world and reduce the economic cost of marine trip. The establishment of six tunnels for automobile and railway transport to Sinai The cost of the establishment of this new channel and the establishment of the tunnels about (2.8) billion, of which 4 billion cost of the new channel. Project implementation period is one year. The new proj
... Show MoreTranslation is a dynamic and living process that cannot be considered equal to the original text and requires the appropriate structure, language, thought and culture of the target language, and the translator's intellectual, linguistic and cultural influences inadvertently penetrate into the translated text. It causes heterogeneity of the destination text with the source text.
Admiral's theory is trying to help by providing components and suggested approaches to resolve these inconsistencies. In the meantime, in addition to the mission of putting words together, the translator must sometimes sit in the position of the reader and judge and evaluate the translated text in order to understand its shortcomings and try to correct it a
... Show MoreThe importance of research is to be considered by highlighting the tax policy in Iraq which extended for successive measurement of the amount of tax receipts for respective periods, the research problem represents security, economic and political issues that Iraq suffered which were very difficult since Nineties of the last century until now that led to a lake of clarity in tax policy trends, volatility in it and finally reflected on the tax revenues increase or decrease. One of the main recommendations of the research is: (The necessity to develop a deliberate strategy for tax policy in Iraq which should take into account financial, economic, and social goals in appropriate way).
This research has targeted a prototype for the continuous development correction of the educational programs based on analyzing (61) evaluation studies through the correction study standard that prepared by the researcher, then she found indicators that approved by applying (Delphy) method.
The research aim has achieved through preparing a prototype which consists of four stages; they are:
1. Correcting the educational program framework
2. Correcting the educational program plan
3. Correcting the implementing processes of the educational program
4. Correcting the educational program outputs.
It has been developed some recommendations and proposals.