Despite the importance of sustainable development and its dimensions in developing performance and supporting competitive advantage in economic units, there is a gap and lack of coordination between Combined Assurance  providers (management, internal audit, external audit) to report on sustainable development, and the research aims to propose a model for the Combined Assurance report to achieve development sustainable development in the Iraqi economic units, especially the Baghdad Municipality, enables assurance providers to coordinate efforts that lead to the achievement of Combined Assurance, The research found the proposed model for the Combined Assurance report in achieving sustainable development in the Iraqi economic units, es

In this paper, a comparison of production and domestic consumption of Iraq's food industries within economic environment of a sample of countries is presented. Tracked by a number of variables, To extrapolate the reality of this industry in terms of its importance to individual consumption and importance on national economy, then, to find size and type of obstacles facing the industry in Iraq. Relationship was measured through use of quantitative methods and digital data in the comparison process. Results showed that the large growth in the size of the population in Iraq is not the first multiplier in the high consumption of processed food, but the increase in the per-capita income. The treatment takes several aspects related to the gene

The area of study is located at southern east of Karbala governorate, in basin of Dibdiba formation (upper Miocene-Pliocene), between longitudes (43ο 57' 34.2" & 44ο 09' 49.2ʺ) and latitudes (32ο 23' 16.4" & 32ο 36' 03.2"), this area about ( 336 ) km2. It is consists the geochemical and hydrochemical studies of heavy elements (Co, Ni, Mn, Cd, Pb, Zn, Fe) and (B+3) and measure the concentration of elements from samples of groundwater of 16 wells. After data collection from the analysis of the samples of water we are saving the results on the computer, with GIS software techniques, and draw different maps which represent the zones of the distribution of concentrations the metals. From the maps we are seen the zone of higher co

     Isotope tracer methods were used to determine flow paths, recharge areas, and relative age for groundwater in the Ameriyat Al- Falluja Al-Anbar governorate. The isotope of surface water and groundwater in the Ameriyat Al- Falluja area was assessed using a stable isotope technique. Data stable isotope parameters (²H and ¹⁸O) for three surface water and five groundwater samples were detected. The comparison of hydrogen and oxygen isotope compositions between groundwater and Euphrates River water demonstrated that the composition of the hydrogen and oxygen isotopes from Euphrates River matched that of the local meteoric water. This indicated that rainfall is the primary source of the river wate

Abstract

                  The study aimed to prepare a practical guide for procedures for auditing the strategies of municipal institutions in achieving sustainable development by adopting the idea of ​​the audit matrix through which a classified report is prepared according to the dimensions of sustainable development, by preparing a specialized audit program for the purpose of auditing strategies for achieving sustainable development and emptying the results of the application of each of the paragraphs The program in the audit matrix that was prepared for the purpose of determining the impact of each observation and linkin

The objective of the current research is to identify the degree of awareness of the teachers of Arabic language with the requirements of sustainable development. The research sample consisted of (100) male and female teachers of the Arabic language. A 3-likert scale of (71) items grouped into practical and cognitive aspects, five trends for each aspect was designed by the researcher to explore the required data. The results showed that the level of awareness of teachers of the Arabic language was moderate of both the cognitive and practical aspects of sustainable education with means (1.69) and (1.48) respectively. The researcher presented a set of recommendations and suggestions.

The Multiplicative Cyclic Group has been used to construct a New Digital Algebraic Generator System (NDAGS). This cryptosystem can be classified as a stream cipher cryptosystem. In this paper we will estimate the efficiency and security of the (NDAGS) by using the Basic Efficiency Criteria (BEC). A comparison has made between the some known generators and (NDAGS). The results of applying the BEC and the comparison results proof the high efficiency of the (NDAGS).

Museum education is of great importance to an appropriate representation of museums’ collections and exhibits, including traditional fashion. Therefore, museum educators/curators need to be equipped with the most essential skills in their profession in order to adequately present the museum’s history and holdings. This could be achieved through specialized training programs. However, Arab countries are still behind in terms of museum education. Therefore, this article aims to shed light on this issue by assessing the knowledge and skills possessed by museum educators/curators and how training programs could affect them

The current research aims to shed light on the Global Reporting Initiative (GRI), which helps to report financial and non-financial information by economic units in general and listed on the Iraq Stock Exchange in particular. The research was based on a main premise that apply the criteria of the Global Reporting Initiative (GRI) would provide useful information to users to help them make appropriate decisions. To achieve the goal of the research, the descriptive analysis method was used, and quantitative analysis was used. At the level of the descriptive analysis method, a desk survey was conducted. As for the quantitative analysis, it relied on applied data through a questionnaire form (Questioners) as a research tool, and the