At the beginning of the nineties increased responsibility of the auditor to the community as the demand for auditing the environmental performance for the economic units in addition to audit the financial performance. With the aim of preserving the environment and reducing the damagse as  aresult of the negative effects of the activities of these units.

The researh deal with two sides the first one identifies the theoretical framework of the concept of environmental audits, requirements, methods, types of procedures, and duties of  the auditor in conducting  environmental audits. It also deals with the concept of the enviro

The present work involved synthesis of serval new substituted tetrazole via Schiff bases for trimethoprim drug by two steps. The first step involved direct reaction of different ketones and aldehydes with trimethoprim producing the corresponding Schiff bases (1-10), whereas the second step, involved preparation new tetrazoles derivatives (11-20) through reaction of the ready Schiff bases (in the first step) with sodium azidein in dioxin. The prepared compounds were characterized by UV, FT-IR, and some of them by 13C-NMR, 1H-NMR spectroscopy and physical properties.

The CIGS/CdS p-n junction thin films were fabricated and deposited at room temperature with rate of deposition 5, and 6 nm secG1 , on ITO glass substrates with 1mm thickness by thermal evaporation technique at high vacuum pressure 2×10G5 mbar, with area of 1 cm2 and Aluminum electrode as back contact. The thickness of absorber layer (CIGS) was 1 µm while the thickness of the window layer CdS film was 300 nm. The X-ray Diffraction results have shown that all thin films were polycrystalline with orientation of 112 and 211 for CIGS thin films and 111 for CdS films. The direct energy gaps for CIGS and CdS thin films were 1.85 and 2.4 eV, respectively. Atomic Force Microscopy measurement proves that both films CIGS and CdS films have nanostru

Land Transport regards a main element in the In Fra – structure of the national economy where distance and time shortness, open new opportunities of work, develop the different regions and rise the standard of living….

It is necessary to emphasize that the circumastances surrounding Iraq such as wars, economic sanctions, blockade occupation effected negatively upon economic Indicators of land Transportion including Value of output Value added contraction of Investment allocation and  Investment expend tuer and the period of implementation and fulfillment of the projects of Land Transport to be ready to offer their service in underdeveloped country Like Iraq aiming to satisfy Fast and acomprehensi

Preserving the independence and sovereignty of the countries of the South Caucasus region, establishing political and economic stability in the region, and supporting regional cooperation are the main elements of Turkish foreign policy towards the region. The South Caucasus region, which has historical and cultural ties between it and Turkey, is a bridge that links Turkey to Central Asia.                     

     Turkey later developed advanced relations with Azerbaijan and Georgia. However, the same momentum was not achieved in terms of relations with Armenia because of the conflict over Nagorny Karabakh

          The organizational culture is considered as an important topic. In this research, this topic was studied in modern paints Industries Company to assess its role in job performance and to show if there is this relationship between them or no. it is, also, attempted to measure this strength of this relationship if any. The 40 cases research sample was chosen. This sample included the chief executive, his assistants, key managers, and their assistants. The questioner consists of two sets of questions : the first set ( concerning the organizational culture) covers six variables (Physical structures , Symbols

South Sudan is known by its tribal and racial variation .Tribal Perception represents the
procedure of dealings in Southern society .And that what make Sudan as a stable country that
suffer from divisions . Everybody wants to rule in spite of his inability and un qualification
which enables the establishment of an urbanized country .the frustration of the state in
handling the interior variety on religious, tribal and racial basis and contracting national
ideality in spared by shared ingredients between gathered groups in one state, all these reasons
make it hard to create a united national identity which is able to unite atheist and religious
parties together. Due to this ,the study is established to clarify the nat

Nanofluids, liquid suspensions of nanoparticles (NPs) dispersed in deionized (DI) water, brine, or surfactant micelles, have become a promising solution for many industrial applications including enhanced oil recovery (EOR) and carbon geostorage. At ambient conditions, nanoparticles can effectively alter the wettability of the strongly oil-wet rocks to water-wet. However, the reservoir conditions present the greatest challenge for the success of this application at the field scale. In this work, the performance of anionic surfactant-silica nanoparticle formulation on wettability alteration of oil-wet carbonate surface at reservoir conditions was investigated. A high-pressure temperature vessel was used to apply nano-modification of oil-wet

Consistent "with the thought of tax talk is unified tax natural evolution for him, as the application leads to the inclusion of tax all branches of income and its sources and through truncated part of this entry through the application of price ascending it, it means the procedures of tax reform. Taxes on total income characterized by giving a clear picture of the total income of the taxpayer and its financial situation and its burden family which allows granting exemptions, downloads, and application of prices that fit this case. This requires reconsideration of the structure of the tax system in force and the transition from a system specific taxes to the tax system on the total income of the integration of income from the rental of re

This work aimed to design and testing of a computer program – based eyeQ improvement, photographic memory enhancement, and speed reading to match the reading speed 150 – 250 word per minute (WPM) with the mind ability of processing and eye snap shooting 5000WPM . The package designed based on Visual Basic 6. The efficiency of the designed program was tested on a 10 persons with different levels of education and ages and the results show an increase in their reading speed of approximately 25% in the first month of training with noticeable enhancement in the memory as well as an increase in the ability to read for longer time without feeling nerves or boring, a nonlinear continuously increase in reading speed is assured after the first mo