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الضريبـــــــــــــة البيئيـــــــــة ودورها في الحد من التلوث البيئـــــــــــــــي
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Despite the growing interest in the subject of the environment and environmental pollution and the increasing of scientific studies to measure the environmental cost, but it still suffers shortcomings and incompleteness due to the difficulties facing the process of measuring of these costs , Due to lack of the possibility of determining the monetary value to it.

             The research began trying to develop solutions to the problem of the research , which is the actual measuring nothingness of environmental pollution for research sample plant and It’s comparison to local and international environmental pollution standards , for the purpose of adoption in the imposition of environmental taxes , by proposing a framework for environmental taxes (taxes on pollution) and its practical application of contaminated facilities to reduce the pollution to reach the permissible locally and internationally limits  To Protect the community and the environment from its risks and threats.

The researcher was based her research to achieve the aim of the research to the following hypothesis:-

          "The Actual Measurement of environmental pollution for research sample plant and It’s comparison to local and international environmental pollution standards provide relevant information can be adopted as the basis for the imposition of environmental taxes".

This research include four axises. First axis reach for research approach, second axis specialize to environmental taxes , third axis seclude to the applicative part , fourth axis specialize to the important conclusions and recommendations.

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Publication Date
Wed Sep 01 2021
Journal Name
Baghdad Science Journal
Isolation and Identification of Fungi from Clinical Samples of Diabetic Patients and Studying the Anti-Fungal Activity of Some Natural Oils on Isolated Fungi
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Isolation of fungi was performed from February to July, 2019. One hundred clinical specimens were collected from King Abdullah Hospital (KAH) Bisha, Saudi Arabia. Samples were collected from twenty patients of different ages (30 - 70 years old) ten males and ten females. The samples were collected from patients with the two types of diabetics. Specimens included blood, hair, nail, oral swabs and skin.  Specimens were inoculated on Sabourauds Dextrose agar containing chloramphenicol. Thirteen fungal species were isolated and identified. The isolated species were: Aspergillus flavus, A. niger, A. terrus, A. nidulans, A. fumigatus, Candida albicans, C. krusei, C. parapsilosis, C. Tropicalis, Curvularia lunata, Fusarium solani, Penicill

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Publication Date
Thu Sep 01 2011
Journal Name
Journal Of Economics And Administrative Sciences
Leadership ethics and transformational leadership to develop perceptions of organizational work supportA survey of a sample of the staff of the Ministry of Water Resources
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The aim of organizational contemporary is development man power active, in spit-of there are littlie resources. But in the Iraqi environment there are too much resources with performance inhabiting. specially in the ministry of water resources (sample of this research), about dryness and lower levels of rivers. There for this study have some important variable, it is ethical leadership & transformational leadership as (independent variable), and Perceived organizational support(dependent variable). Over here to invest with authority on the problem of research, is weakness harmony between employed perception and the pattern of leadership. We find decline in of reaction of organ compound between the variable to weaken high perf

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Publication Date
Sun Jan 13 2019
Journal Name
Arab Science Heritage Journal
مقاومة الشعب الصومالي للتحالف الصليبي الأوربي الحبشي من عام 1899م_1920 م بقيادة المجاهد البطل السيد محمد عبدالله حسن
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لابد لكل باحث في أي موضوع يرغب في عن القارة الافريقية  والمناطق المسلمة منها بشكل خاص ان يتلمس طرق حريتها وتحريرها وانعتاقها علية التحري والبحث عن العقدة الدينية التي عتنقها اهلها والتي جعلت منهم تواقين الى الحرية واثر هذة العقدة على ذلك الانسان في التحرير من كل اشكال العبودية

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Publication Date
Tue Jun 20 2023
Journal Name
Baghdad Science Journal
Improving propagation of Echinacea purpurea and its content of some active compounds by using Tyrosine and Salicylic acid in vitro
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The seed propagation is the predominant method of Echinacea propagation, which has been criticized for its time-consuming control over the separation factor and the uncertainty of pathogen-free plants produced by this method. The technology of tissue culture has provided multiple opportunities for the production of secondary metabolites continuously without being restricted to a specific season, due to the possibility of controlling the environmental conditions and the components of the nutrient medium needed by the plant. This study was conducted to investigate the effects of salicylic acid as elicitor and tyrosine as precursor on propagation and some secondary compounds production in coneflower in vitro. The result showed the superiori

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Publication Date
Wed Mar 18 2020
Journal Name
Baghdad Science Journal
The A Comparative Study of the Adsorption of Crystal Violet Dye from Aqueous Solution on Rice Husk and Charcoal
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            In this work, the adsorption of crystal violet dye from aqueous solution on charcoal and rice husk has been investigated, where the impact of variable factors (contact time; the dosage of adsorbent, pH, temperature, and ionic strength) have been studied. It has been found that charcoal and rice husk have an appropriate adsorption limit with regards to the expulsion of crystal violet dye from fluid arrangements. The harmony adsorption is for all intents and purposes accomplished in 45 min for charcoal and 60 min for rice husk. The amount of crystal violet dye adsorbed (0.4 g of charcoal and 0.5 g of rice husk) increased with an increasing pH and the value of 11 is the best

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Publication Date
Tue Jan 01 2008
Journal Name
Journal Of Educational And Psychological Researches
تقويم مادة فلسفة التربية /للمرحلة الرابعة/ قسم العلوم التربوية والنفسية/كلية التربية / ابن رشد من وجهة نظر الطلبة
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 مشكلة البحث:

تعد مناهج كليات التربية العمود الفقري لإعداد مدرسين تربويين تقع على عاتقهم مهمة تربية وتعليم الجيل الذي سيتحمل مسؤولية بناء المجتمع وتطويره من خلال بناء وإعداد الأفراد في العديد من المجالات. ولما كان التغيير والتطوير المستمرين هما من السمات المميزة للعصر الذي نعيش فيه لذا تتطلب العملية التربوية مراجعة مستمرة لمناهجها بغية تقويمها وتطويرها بما يتناسب ومت

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Publication Date
Sat Sep 01 2018
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Evaluation of the performance of scheduling The implementation of school buildings projects: (Project of the Ministry of Education No. 1)
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It highlights the importance of construction projects because of its significant role in the development of society, including the buildings FEDE projects to their importance to raise the level of education through the conclusion of the special to implementation and the establishment of schools of contracts at the country level, which requires the completion of the project at less time and within the cost specified and the best quality and may highlight the importance of time on all the elements of what has an important role in setting up the project for various reasons may be the need for the use of schools as soon as possible, but the reality showed exceeded the completion of those schools could be up to 6 years and there are some cont

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Publication Date
Tue Jun 01 2021
Journal Name
Baghdad Science Journal
Influence of the Different Carbon and Nitrogen Sources on the Production of Biodiesel by Oleaginous Fungi Aspergillus terreus, Aspergillus fumigatus
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In the present study, the growth and total lipid contents of two oleaginous fungal isolates Aspergillus terreus, Aspergillus fumigatus were compared in different nitrogen and organic carbon sources.  Artificially the fungi were cultured on media consisting of various mono- or di- or polysaccharides and  peptone or yeast extract as elementary sources for carbon and nitrogen, respectively. Media containing sucrose /yeast extract or glucose/ yeast extract were the most effective for lipid production from fungal, during  two weeks  incubation period, the highest biomass of dry weight was (19.6 , 18.8) g / L , (25.8 , 30.5) g /L  and  lipid yield (1, 0.97 )g/L, (0.65, 0.65) g/ L for two isolates Aspergillus terreus

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Publication Date
Sun Mar 06 2022
Journal Name
Al–bahith Al–a'alami
The Use of Social Networking sites in the Marketing of Values Analytical : Study of the Official Pages of the Ministry of Culture, Tourism and Antiquities and the Ministry of Labor and Social Affairs on Facebook
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The social networking sites have brought about fundamental changes and a qualitative shift in the marketing industry and its strategies. The Iraqi ministries have used this site i.e. Facebook to spread and disseminate values in order to consolidate it in Iraqi society which has witnessed many changes in all aspects of life.

   The researcher studies the pages of both ministries to know the values contained in the publications of the pages of these two ministries, the quality of grooming as well as the forms in which these values are marketed.

     The researcher uses a survey method and content analysis for the publications of these two pages during the study period starting from January 1, 2

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Publication Date
Sun May 02 2021
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Application of banking institutions' governance variables and their impact on financial performance as measured by (ROA & ROE): an applied study on a sample of local Islamic banks listed on the Iraq Stock Exchange
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The research seeks to achieve its goal of demonstrating the impact of applying banking governance variables on the financial performance of Islamic banks, and the independent research variables are represented by (X) by (the number of independent members in the board (X1), the number of directors in the board (X2), the number of committees emanating from the board ( X3), the percentage of shares owned by major shareholders in the board (X4), the number of members of the Sharia supervisory board (X5)), and the dependent variable (Y) is represented by (rate of return on assets (Y1), rate of return on equity (Y2)).

The research sample included (4) Islamic banks, namely (Iraqi Islamic Bank, National Islamic Bank, Jihan Islamic Bank,

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