The research depth and dimensions of the problem of environmental pollution resulting from the combustion of fuel used in electric power generators, especially in the summer and you are the national electric power supplied by almost non-existent state where this problem is a local phenomenon that has serious dimensions to human health, as well as the possibility of using a the tax system tools of b (environmental taxes) to reduce these pollutants, so the search is aimed at the types of gases emitted from burning fuel electric generators operating in the province of Baghdad and then measure the amount of environmental pollution as well as compared to the amount of some of these gases, which is more risk to humans with permitted by the World Health Organization and determine the recognizing environmental tax rate amounts and research reached a number of conclusions was the most important that the amount of gases that Atnjha combustion of the fuel used in diesel generators in the province of Baghdad exceed permitted by the World Health Organization quantities as well as there is a basic truth: is that environmental taxes will pay workers in this field on the reduction of greenhouse gas emissions resulting from fuel which is considered one of the main causes of environmental pollution combustion In light of these findings, we recommend a number of recommendations, the most important of the need to develop environmental legislation enacting deterrent laws to suit the current time and limit the behavior of abusers as well as the need for environmental tax applied next to a number of rules and regulatory standards, especially in some cases result in serious environmental damage, as in these cases, the prevention or urban provider to collect the tax.
The research aims to know the influence of the intellectual capital on the internal control system in a sample of General Inspection Offices in Iraq. The research includes a sample of individuals who are working in these offices total sample (46) individuals distributed according to functional levels (General Inspector, Deputy Inspector General, and Director) , The data and information were collected by using questionnaire, which is done for this purpose, as well as personal interviews in order to reach to the results that achieve the aim of this research , Two hypotheses were formed , the first hypothesis consists of (4) secondary hypothesis , All these hypotheses were tested by using statistical tools such as (percentages, freq
... Show MoreThe objective of this study is to attempt to provide a quantitative analysis to the causes of unemployment in Iraq and its mechanisms of generation, as well as a review of the most important types of both visible and invisible unemployment, and an attempt to measure the disguised unemployment and analyze the causes. The problem of the research lies in the fact that the Iraqi Economy has been suffered for a long time although its characterized by abundant physical and natural resources, from the existence of the phenomenon of unemployment in the previous two types. Causing a lot of economic problems, represented by the great waste of resources and
... Show MoreSixteen polycyclic aromatic hydrocarbons (PAHs) concentrations were measured in aerosol samples collected for the period from April 2012 to February 2013 at thermal south power station of Baghdad. Fourty one aerosol sample were extracted with (1:1) dichloromethane and methanol using soxhlet for seventeen hour. The extraction solution was analyzed applying GC/MS. The PAH concentrations outside thermal south power station were higher than those inside it, and higher in summer season than in winter. Naphthalene, pyrene, Anthracene, Indeno [1, 2, 3-cd] pyrene and Phenanthrene were the most abundant PAHs detected in all points at the site sampling. The total polycyclic aromatic hydrocarbon (TPAH) and total suspended particles (TSP) concentrat
... Show MoreThis Study Sought to Determine The Relationship and Impact Between The Tax Core Capabilities and Tax Settlement The Study Took Place in The Tax Administration, and Based The Problem Was to Two Hypotheses As Solutions Initial Mocked Content to Explain The Relationship Between The Phenomena, and to Test The Validity of Assumptions And Due To The Fact That The General Authority for Taxes is The Body for The Advancement of The Collection Tax In Iraq Random Sample Was Selected to Represent The Population of The Study, Since The Sample Included 22 Individuals Representing 70% of The Total Community to Study, Represented by The Director General, Agents and Directors of Departments and Branch Managers Managers Working in The General Authority fo
... Show MoreRecent reports of new pollution issues brought on by the presence of medications in the aquatic environment have sparked a great deal of interest in studies aiming at analyzing and mitigating the associated environmental risks, as well as the extent of this contamination. The main sources of pharmaceutical contaminants in natural lakes and rivers include clinic sewage, pharmaceutical production wastewater, and sewage from residences that have been contaminated by drug users' excretions. In evaluating the health of rivers, pharmaceutical pollutants have been identified as one of the emerging pollutants. The previous studies showed that the contaminants in pharmaceuticals that are widely used are non-steroidal anti-inflammatory drugs, ant
... Show MoreAbstract
The goal of the research is to diagnose some of the negative phenomena which was discovered through the period from (2010 to 2014) as determined by the national strategy to eliminate the corruption which was set out by the joint council of the corruption elimination in Iraq. And to measure the gap in applying the legal rules by the administration, concerning the misconducts and felonies upon the state employments made by the state employee and how far they are applied in the studied sample and to show the nature of the rules and their importance and their role when they are applied in scientific and expertise manner. And to encourage the offices of the general supervisors to adhere to them which will lead t
... Show Moreيهدف البحث الحالي الى اختبار علاقة الارتباط والتأثير بين إدارة الاحتواء العالي وسلوك العمل الاستباقي ، ومن اجل تحقيق ذلك تم اختيار مجلس محافظة بغداد ميداناً لتطبيق البحث، وشمل البحث متغيرين إدارة الاحتواء العالي عبر ابعاده الفرعية )ممارسات التطوير، المكافآت، مشاركة المعلومات، التمكين(، وسلوك العمل الاستباقي عبر ابعاده )تولي المسؤولية، صوت الموظف، المبادرة الشخصية(، وضمت عينة البحث ) 97 ( فرداً من الموظفين ا
... Show MoreThe study aims to identify the reality of the use of educational technology in the teaching of mathematics from the point of view of mathematics teachers in Amman, where the researcher used the descriptive survey method. The sample included (67) female teachers working in public schools in Amman. In order to achieve the objectives of the study, the researcher used the questionnaire as a tool to collect data. The study concluded that many educational techniques are not available from the point of view of the study sample. Mathematics teachers also found that there are many obstacles that prevent the use of educational techniques in schools, most notably the lack of courses offered to teachers on the use of teaching techniques in teaching
... Show MoreTax state institution regards as one of the largest state institutions implementing the tax rules issuing be legislative body and achieving the goals of tax (financial, economic, social and political). So, the tax management should pay attention to the procedures enabling it to achieve those rules starting from the procedures of tax restrict and ending by tax allocation where the process of assessment the taxation must relaxing on modern methods. The problem of the study raising from that in spite of there is a low obliging the taxable person (registered or not) to submit a declaration about his income and the achieved profit to be the base of taxation˒ where the other ways are secondary ways helping in rejection of t
... Show MoreAbstract
Objective(s): To evaluate the level of Psychological Empowerment among Nurses as perceived by their Point of View, and identify the differences in nurses' Psychological Empowerment with regard to age, gender, graduation level, and years of work employment.
Methodology: A descriptive analytic design was conducted on nurses in Psycho-social health Units in Primary Health Care Centers in Kirkuk Governorate, to achieve the objectives of the study. A convenient (non-probability) sample of 84 nurses was selected. The data collected through self-report method for the period from 25th August to 10th October 2022. The questionnaire was adopted
... Show More