This study tackles the contribution of the environmental audit in achieving the sustainability of the environmental balance in the Sudanese business environment. The study aimed at clarifying the role of environmental auditing in supporting sustainable development, and to recognize the role of environmental audit in urging businesses to abide by environmental protection. It also shows how effective the environmental audit reports are, in providing the reliable data for the concerned authorities, in order to use it in making the decisions that would help in the sustainability of the environmental balance. To achieve the goals of the study, a questionnaire was developed and distributed to the registered chartered accountants in Sud

We need to know the basic facts concerning planning top and bottom limits including any critical levels or the threshold over which the cost would be much higher for land development. Therefore this paper concerned with Baghdad Municipality decision No.2/1004 dated 7/12/2004. The reason behind this decision is the hope to face up at least in the severe housing crisis in the city of Baghdad. This paper attempts to know the attitude of the local community in the general through a field study of people living near such dwelling where third floors are added of. This might indicate any positive or negative effects whether on short or long-term including its effect on the theoretical side including the population growth of Baghdad, the

The aesthetic contents of data visualization is one of the contemporary areas through which data scientists and designers have been able to link data to humans, and even after reaching successful attempts to model data visualization, it wasn't clear how that reveals how it contributed to choosing the aesthetic content as an input to humanize these models, so the goal of the current research is to use The analytical descriptive approach aims to identify the aesthetic contents in data visualization, which the researchers interpreted through pragmatic philosophy and Kantian philosophy, and analyze a sample of data visualization models to reveal the aesthetic entrances in them to explain how to humanize them. The two researchers reached seve

Brainstorming is one of the fundamental and necessary concepts for practising the auditing profession, as auditing standards encouraged the implementation of brainstorming sessions to reach reasonable assurance about the validity of the evidence and information obtained by the auditor to detect fraud, as the implementation of brainstorming sessions and the practice of professional suspicion during the audit process lead To increase the quality of auditing and thus raise the financial community's confidence in the auditing profession again after it was exposed to several crises that led to the financial community losing confidence in the auditing profession.

The research aims to explain the effect of brain

Brainstorming is one of the fundamental and necessary concepts for practicing the auditing profession, as auditing standards encouraged the implementation of brainstorming sessions to reach reasonable assurance about the validity of the evidence and information obtained by the auditor to detect fraud, as the implementation of brainstorming sessions and the practice of professional suspicion during the audit process lead to increase the quality of auditing and thus raise the financial community's confidence in the auditing profession again after it was exposed to several crises that led to the financial community losing confidence in the auditing profession.

The research aims to explain the effect of brain

One of the most important features of American foreign activity during the second half of the 19th century was the encouragement of sending Protestant missionary missions to all countries around the world. The mission of these missions was facilitated by the weakened state of the Ottoman Empire, the increasing influence of European countries, and their interference in its internal affairs. Despite the Ottoman efforts to counter the activities of these missions, the American missionary missions adopted a well-planned strategy that suited the conditions of the region, aimed at achieving their goals through direct and indirect methods, including intervention in the field of education. These missions gave great importance to educational aspects

This study seeks to investigate Sinan Antoon’s I’jaam (2004) through applying different theoretical frameworks including those of Althusser (1971) and Foucault (1978). Antoon, considered as one of the most internationally recognized Iraqi writers, wrote this dystopian, war novel in Arabic and translated it to English. Antoon’s emphasis placed on literature acting as an oppositional political voice has, in turn, created its own form of censorship inside the fictional world and outside the actual state censorship during Saadm Hossein reign. Thus, particular political messages within literary texts, like I’jaam, have been received with critical attention. The writing culture in Iraq has established an atmosphere in which literary criti

Pre-breakdown phenomenon was investigated within the two, non-mixed dielectric liquids; transformation oil and cresol. Finite element technique was used to follow the initiation and growth of plasma channels (streamer discharge) within pin-plane configuration. That was done for different spacing between the pin-electrode and the liquid-liquid interface. Streamer growth model assumed that, the streamer initiation occurs at the region of the highest value of electric field. Our study shows that the streamer initiates at the tip of the pin and growths toward the other electrode. The study shows, too, that the streamer path controlled by the difference of permittivity of the two liquids and spacing distance of the liquid-liquid interface fro

Background: Breast cancer is the commonest type of malignancy worldwide and in Iraq. It is a serious disease that affects the general health and cause systemic changes that affect the physical and chemical properties of saliva leading to adverse effects on oral health. This study was conducted toassess the tumor marker CA15-3 and selected elements in saliva and their relation to oral health status among breast cancer patients compared to control group. Materials and Methods: The total sample consisted of 60 women aged 35-45 years. 30 women were newly diagnosed with breast cancer before taking any treatment and surgery (study group) and 30 women without clinical signs and symptoms of breast cancer as a control group. Dental caries was record