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negative effects, interactive programs.

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Negative effects of cadmium, Vitamin E and Antioxidant.

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Musical Activities, Negative Effects of Disabilities, Mentally Handicapped

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The research aims at clarifying the effect of accumulated balances on the amounts of funding and annual budget allocations by analyzing the financial data of the research sample and proposing procedures for the accountant and the internal auditor to limit the negative effects of balances on the accounts. The research reached some conclusions: Liquidation of balances of accounts of trusts during the year after a negative impact on the collection of annual funding amounts, i.e. the higher the percentage of liquidation increased the proportion of funding amounts from the allocations of the annual budgetand the existence of a positive relationship between the cash balance rounded and balances of the secretariats. The increase in the amount of collateral increased the amount of cash balance and impact negatively on the collection of all annual budget allocations. The study proposed some recommendations: activating the performance of the accountant and internal auditor in the liquidation of the balances of the accounts of trusts to reduce the negative impact on the collection of annual funding amounts. The accounting units should use the procedures proposed by the researcher in liquidating the balances of the secretaries. The accountant and the internal auditor must verify the amounts of the cash balance rounded up to cover all the amounts of the balances of the revolving funds so as not to double the negative effect. Deducting the cash balance from the allocations, the annual budget, and the second time when loading the burden of liquidating the amounts of collateral from the annual funding amounts.

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The aim of this research is to show the importance of measuring and recording the problem of environmental pollution caused by industrial establishments in our daily life, according to the laws and legislations to preserve the environment and not to threaten the plant, animal and human resources in general. This study did not come from a vacuum, but came after the exposure of the environment irreparable damage due to the negative effects resulting from environmental pollution, and to achieve the objectives of this study, the researcher relied on the theoretical approach to the deductive approach and the practical side of the inductive method through the distribution questionnaire to the community The sample, which represents the society of accountants preparing lists and financial reports in industrial establishments, financial intermediaries and banks of decision makers, and adopted the research within the framework of this community on the use of random sample method, and took into account in the sample community to be one of the most. The researcher paid a field visit to some industrial establishments. The importance of the disclosure of environmental accounting data in supporting competitiveness in the modern manufacturing environment is therefore important, as environmental accounting has a role in increasing the efficiency and effectiveness of the operational processes in these industrial facilities.

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Abstract The social sites phenomenon began in 1997, and SixDegrees.com was the first of these sites by providing users with the opportunity to put personal profiles on the site, as well as the ability to comment on the news on the site, exchange messages with the rest of the participants, SixDegrees.com is the leader of social networking sites. MySpace.com has opened up a wide range of sites and has been a huge success since its inception in 2003, followed by the emergence of social networking sites, The difference was in the appearance of FaceBOOK.COm, which enables users to exchange information among themselves, The social networking sites have become the most important thing for young people on the Internet since its establishment, and have revolutionized and revolutionized the world of communication. The social networking sites and the modern technologies of communication devices directly affect students' academic achievement., They spend much of their time, and distract them from reviewing their lessons, and the performance of their duties, and the consequent problems of trivial, such as sleeping during the lessons, and lack of attention and focus, and language weakness, and parents to parents and their children to buy these devices that employ social networking sites without borders, Where these devices to the levels and techniques can not be imagined. The current research seeks to achieve the following objectives 1. Identify the level of use of social communication methods among students of Baghdad University. 2. Identify statistical differences in the use of social media according to the gender variable, male / female. 3. Identification of differences of statistical significance in the use of social media according to the variable of specialization, scientific / human 4. Identify the positive and negative effects of the use of social networking sites in the academic achievement of the students of the University of Baghdad from their point of view. The sample of the current research consisted of, 200 male and female students from the two colleges of education Ibn al-Haytham for pure sciences and the Faculty of Education Ibn Rushd for human sciences were selected in a simple random way to achieve the research objectives. The researcher adopted a measure of social communication means, Awad, 2014 The researcher used the program of statistical analysis of human and social sciences and reached the following results: 1. The level of the use of social media in the members of the current research sample is high and for long periods, which affects their academic achievement. 2. There are no statistically significant differences in the use of social communication between males and females. 3. There are differences of statistical significance in the use of means of social communication between students of scientific specialization and students of human specialization and for the benefit of students of human specialization 4. The negative effects of the means of social communication in the achievement of the study ranked first in a very large degree, while the positive effects of the means of social communication in the achievement of the school came in second place with a small degree

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Abstract Tourism development is one of the new subjects in human sciences which requires Arab legislative institutions to enact laws and to provide possible means for securing tourism development. Anyway tourism affairs could be considered as one of the national priorities, for they affect all types of development activities, the economic, the social and also the touristic ones . To apply such activities, it is necessary to take in to the account the environmental dimension in order to care of the rights of the next generation and to maintain the natural resources. tourism has much to do when dealing with environment due to the fact that the latter is regarded the main factor to attract tourists to visit any touristic areas. Besides the environmental problems, there are main obstacles facing the tourism development, environment prosperity and maintenance positively affect the touristic dimension as it achieves national enrichment for the country. Because the tourism development has been mere theory, it has not been a system or approach for touristic project makers or governments and it has been publicized without knowledge of its rules and approach. Now days, tourism development has become a curriculum to be followed and not only slogans uttered. It is necessary to say that tourism investors and the governments also should be aware of the advantage of applying the approach of tourism development, and its principles and passing the laws and regulations which order the touristic process related to it. Following such rules and regulations will ensure developing the touristic guidance, which decreases the negative effects of tourism and maintain the natural and archeological resources.

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