The aim of studying the role of environmental taxation is to reduce or mitigate the problem of environmental pollution and obtain a clean environment. And the importance of research lies in the fact that environmental taxation is one of the basic tools to achieve environmental balance. As it is considered one of the sustainable economic tools that focuses on the concept of environmental taxes and fees. Therefore, the incentives stimulated institutions to invest in clean energy and use environmentally friendly machines. Through it, the rules of the competition are updated in favor of organizations that respect the environment so that they can obtain a green competitive advantage. And that the mai

In this paper solar radiation was studied over the Iraqi countary land. The best sun duration hours regions (maximum hours) in Iraq were estimated detected by using Geographic information system (GIS Ver. 9.2) program to apply the (Inverse distance weighting) IDW exact interpolation technique depending on the measured data of metrological stations were distributed on the land areas of Iraq. The total area of the best regions was calculated .Excel 2007 program is used in calculation, graphics and comparison the results.

Background: The present study was conducted to highlight the importance of environmental pollution and its negative impacts on aquatic, plants and animals lives, especially in industrial areas.

Objective: This research involved studying the hydrogeochemistry of the groundwater and assessing its quality for irrigation and domestic purposes using quality parameters.  In this study, 33 groundwater samples were collected from wells during May 2013 and were analyzed for major ions and TDS.

Results: The hydrogeochemical facies of groundwater were identified using the Gibbs model and Chloro – alkaline  indices. The results of the Gibbs graph suggest that groundwater

  In this research we study one of the pollutants(Gelbstoff ) such as Humic  and Fulvic Acids  in tap waters by using the technique of  Raman, Flora to some regions of Baghdad , the results appear that the tap waters  were pollutants which know yellow substance or Gelbstoff instant of suspending waters, which appear through the scattering of the incident light to same the wave length of Raman ,also calculate Raman shift which was 3640 cm-1 and force constant to band (O – H ) was 743 N/m, where the peak of Raman was at the wave length 441 nm after used the excitation wave length 380 nm . The results were in an agreement with lectures [8][9][10].

In contemporary cities, the expansion of the use of vehicles has led to the deterioration of the urban environment. To counter this, many concepts and strategies emerged that attempted to regulate mobility in cities and limit its effects. The concept of a "complete street" is one of the modern trends concerned with diversifying means of transportation and reducing the disadvantages of mechanical transportation methods This paper discusses the role that complete streets can play in developing the urban environment in the Alyarmok District of Baghdad, which suffers from traffic congestion and its associated problems.In this study, 104 people were surveyed in the Alyarmok region, and the linear regression method was used to analyze their op

The public budget is on the same time an art and a science .As an accountable science it seeks balance between public income and public expenditure for an accountable year. And as an accountable art it seeks to achieve economic balance by distributing equitable income in order to reach sustainable development .This is the optimal use of all natural and human resources to address scarcity of natural resources facing the increase need of human resources by spending on education, health, environment, housing, agriculture and industry to achieve social justice for the current generation and future generations. Since the first budget in Iraq on 1921 an accounting budget, is balancing the sections and items has been adopted and since the publi

The effects of land use/cover change are recognized as one of the challenges facing humans in the twenty-first century. In contrast to less developed regions, its characteristics are characterized by a variety of climatic conditions. The changes result in “Urban Heat Island”, in which the temperature in cities is higher than the temperature in the rest of the country. By monitoring the city of Baghdad for a short period, Baghdad's urbanization progressed quickly, which negatively affected the region’s climate through the decreasing of agricultural lands surrounding the area. Understanding the extent of effects on the environment is critical for long-term development. Climate change and environmental cleanup include making the right

 We conclude that this study has dealt with an important aspect of the book that was not clearly defined in the book as it was derived through the book's translations, namely, the extraction of those urban structures of the city of Baghdad, which were of great importance in the religious, cultural, economic and social life at that time, The important link that reflected the development of the Islamic city in general and Baghdad in particular, as he addressed such urban facilities through the translations of the book that did not offer the outline or information about those facilities, but only the name only, and here lies the difficulty in addressing Such as T. As subjects because they need the most accurate analysis of facilities t

In this paper, customers’ expectations are continually shifting due to the business environment’s growing competition and substantial changes. As a result, organisations no longer viewed it as a static objective but as an ever-evolving aim. From this vantage point, the research has explored the accounting literature in search of novel approaches to addressing the strategic dimensions of quality, cost and time. Getting them to respond positively to the customer’s requests also requires recognising their needs and controlling their impact on these dimensions. With the removal of operations that do not contribute any value to the product’s value chain and a reduction in manufacturing costs through continuous improvement, the ou