The development of a future mechanism for sustainable development in Iraq to meet the current and future challenges requires an analysis of the indicators of sustainable development. This research aims at presenting and analyzing the social care aspect and highlighting the important role of taxes with a focus on social sustainable development to determine the extent and direction of changes. Level of progress, the researcher concludes the weakness of the financial allocations to the Ministry of Labor and Social Affairs and in line with the large number of people who apply the conditions and controls, and recommends the researcher the necessity of participation of all segments of society between the public and private sector In terms of o

The concept of quality of auditing profession comes on top of the concerns of the international business community and international institutions particularly now following the impact of the several failures and financial hardships suffered by the major companies in the recent collapse of money markets in some countries of the world and fear of their recurrence in the future.An observer of the local and international rules and standards (or principles) finds that these include such implications have direct or indirect effects on the performance of the service of the accountant and auditor, which should upgrade their professional performance in these services to a high level of quality so as to be in line with the requirements, principles

In this research, the study effect of irradiation on structural and optical properties of thin film (CdO) by spray pyrolysis method, which deposited on glasses substrates at a thickness of (350±20)nm , The flow rate of solution was 5 ml/min and the substrate temperature was held constant at 400˚C.The investigation of (XRD) indicates that the (CdO) films are polycrystalline and type of cubic. The results of the measuring of each sample from grain size, micro strain, dislocation density and number of crystals the grain size decreasing after irradiation with gamma ray from(27.41, 26.29 ,23.63)nm . The absorbance and transmittance spectra have been recorded in the wavelength range (300-1100) nm in order to study the optical properties. the op

Abstract

       Tourism is one of the essential economic fields of many countries, both developed and developing. The social plays a greater role in the continuous awareness of a tourist culture based on the need to attract tourists continuously. the tourism heritage and state-owned tourism are the main factors in attracting more tourists. The interest in this strategic sector makes the country the first and most active framework in the development of appropriate mechanisms for investment in this sector, all within the framework of sustainable development of society through the rational use of resources obtained by various bodies in the implementation of seve

The electoral mechanism is remarkably clear, a political tool for institutional construction, directing political life, forming the political scene, and forming the partisan scene. This process was through the design of electoral laws, as elections in Tunisian political history represented the indicator of its slow and accelerated transformations, so The elections in Tunisia usually coincide with important political stages, accompanied by legislative or constitutional amendments in general, Islamic or secular forces have played a fundamental role in promoting the democratic experience and the principle of the peaceful transfer of power. This led to the formation of a national consensus that would help the country not enter into political

In this paper the behavior of the quality of the gradient that implemented on an image as a function of noise error is presented. The cross correlation coefficient (ccc) between the derivative of the original image before and after introducing noise error shows dramatic decline compared with the corresponding images before taking derivatives. Mathematical equations have been constructed to control the relation between (ccc) and the noise parameter.

The parasite E.histolytica was first isolated from a stool sample, and then cultivated and maintained in vitro using Locke-egg medium (LEM) and Liver infusion agar medium (LIAM) . Then, the effect of some types of erythrocytes (human and sheep), on the growth and activity of the parasite in the two culture media was investigated. The parasite was able to ingest and lysis erythrocytes of human and sheep that were supplemented to the culture media and such manipulation was able to augment the reproduction rate of the cultivated E. histolytica, however, such consequence was media- and concentration-dependent. The reproduction rate was significantly increased (66.0, 57.5 and 58.6%, respectively) in LEM medium containing human erythrocytes ty

  The construction of development is required to develop various economic sectors with the necessity to meet the various requirement of both individuals and institutions , or through the import process , which must be commensurate with the needs of the market and the economy and development. But in fact , we found that the process of import in Iraq after 2003 took a turn dangerous excesses on limits of philosophy and objectives of the import , which  reflected  the level of national production as well as the policy of dumping and given to the lack of matching a lot of goods and materials imported for Standards and Measures of quality and stands behind it causes many of them exposure to the market and weak sectors with an o

The construction of development is required to develop various economic sectors with the necessity to meet the various requirement of both individuals and institutions , or through the import process , which must be commensurate with the needs of the market and the economy and development. But in fact , we find that the process of import in Iraq after 2003 took a turn dangerous excesses on limits of philosophy and objectives of the import , which is reflected at the level of national production as well as the policy of dumping and given and the lack of matching a lot of goods and materials imported for Standards and Measures of quality and stands behind it causes many of them exposure to the market and weak sectors with an overlap betwee

The main purpose of the research is to diagnose the importance of the role that strategic memory plays with its three variables (content, structure, and processes) in helping the human resource department to use the COSO model with its five components (culture and governance, strategy and objectives, performance, communications and information, and feedback) in auditing activities and tasks Her own. As the research problem emphasized the existence of a lack of cognitive perception, of the importance of strategic memory, and the investment of its components in the rationalization of the application of the COSO model. and therefore it can be emphasized that the importance of the research is to provide treatments for problems relate