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.
The Current research aims to identify ( the effect of Carin model in the achievement of the first intermediate Grade Students and their Reflective Thinking in physics Subject ) the researcher selected the experimental design with a partial adjust , The research sample consisted of ( 47 ) Students with ( 23 ) Students in the experimental group and ( 24 ) Students in the control group , The two groups rewarded in the variables chronological age in months , Reflective Thinking and the degrees in physics in the first course. The researcher coined the purposes of behavioral which belong to chapter fifth, sixth, and seventh of physics books scheduled of the school year ( 2015-2016 ) and prepared appropriate lesson plans for the two experimenta
... Show MoreThe aims of this research are : 1. To measure mental health among disabled in Baghdad. 2. To identify the statistical differences in mental health among disabled in Baghdad according to gender. 3. To identify the statistical differences in mental health among disabled in Baghdad according to age. The scale of mental health (Aljbori&abdulhussin,2015) was adopted by the researcher, A purposely sample were selected of (60) disabled at Iraqi Alliance of Disabilitiv (IAD) in academic year 2015 to 2016. Where data have analyzed by SPSS. The results found. 1. The disabled characterized with good level of mental heath. 2. There was no significant differences between ganders 3. There are no significant differences between age. Results and rec
... Show MoreIraq is one of the most important countries in the world that has received its share of terrorist acts by the terrorist organization the Islamic State of Iraq and al-Sham (ISIS), which has caused instability, especially during the period of ISIS's control of seven Iraqi provinces (2014-2017). This stage has caused a decline in the levels of human and economic development and its inconsistency with the capabilities and needs of the Iraqi population. Therefore, this study aims to investigate the hypothesis that there is a close relationship between the decline in development in Iraq and the brutal practices of ISIS that it committed during his period of control over many Iraqi cities and regions. This study used several method
... Show MoreAbstract
Oil is considered a commodity and is still an important and prominent role in drawing and shaping the Iraqi economic scene. The revenues generated from the export of oil are considered the main source of the general budget in cash flows.
Since the revenues consist of quantity and price and the latter is an external factor which is difficult to predict, The effect of any commodity on its price, which is proven in the theory of micro-economic, but it is observed through the research that the response is slow, which means not to take advantage of the rise in prices, by increasing the quantity exported, the result of several facto
... Show MoreSolid waste is considered to be one of the rescuers of pollution in case of neglecting conditions and procedures relating to specific processes of laws, systems, and contracts requirements in addition to recommendations of organizations concerned with environment issue. The environments auditing groups of intosai have taking into account the environments control by various conference and recommended that the Board of supreme audit have and environments controlling taking into consideration auditing procedures on waste management ,and also offered on evidences for experiences of members of countries in order to exchange their knowledge's and experiments .the definition of solid waste and their resources ,risks ,man
... Show MoreThe study aims at showing the role of tax audit in Impact the quality of tax statements. Tax audit is one of the most important means used by tax management to identify taxable revenues in a just, fair manner. The quality of statements relies on the extent to which the information provided by taxpayers is true and accurate. Tax audit works is compatible with the strategy of increasing tax adherence and detecting non-adherence cases and penalizing those who commit such violations. The study reached a number of results and conclusions. One of the most important results is that tax audit helps improve the information content of the taxpayers tax statements. This leads to recalculating taxable incomes and re-fixing t
... Show MoreIn the last years, a new technology called Cloud computing has been developed. Empirical and previous studies, commonly examined in business field and other domains. In this study, the significant factors that affecting the adoption of cloud computing have been examined using a frequency analysis that have been explored by the previous studies. The results showed that the most effected factors were relative advantage which followed by security and privacy, complexity, innovativeness, and external support. In this study the model of technology organization-environment was used to examine the significant factors that affecting the adoption of cloud computing.
Urbanization can not be seen as a modern phenomenon. It has led people to live and live in cities for thousands of years. It should be noted here that the oldest villages and large cities have emerged after the crystallization of civilization, that the emergence of cities was one of the phenomena of civilization. There is no doubt that the cities after the emergence has contributed to the development of civilization effective contribution. There has been a civilizational progress when the man practiced agriculture and used metal tools and invented the wheels and went to write in the New Stone Age. In this period, many changes in the field have taken place in economic, cultural and social life. In the economic and cultural aspect, this tr
... Show MoreObjective(s): This study aimed to evaluate job satisfaction among nurses working at primary health care centers in Samawa City.
Methodology: A Descriptive evolutional study has been carried out during the period from 1 February 2022 to 1 June 2022. A nonprobability (convenience) sample of (200) nurse were selected from different educational level. A questionnaire format is developed for the purpose of fulfilling the objectives of the study. Content validity of the questionnaire and reliability has been determined. Data are analyzed using IBM SPSS version 19 software (2010).
Results: The findings indicate that 52% of nurses are showing high level of job satisfa
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