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

Membrane manufacturing system was operated using dry/wet phase inversion process. A sample of hollow fiber membrane was prepared using (17% wt PVC) polyvinyl chloride as membrane material and N, N Dimethylacetamide (DMAC) as solvent in the first run and the second run was made using (DMAC/Acetone) of ratio 3.4 w/w. Scanning electron microscope (SEM) was used to predict the structure and dimensions of hollow fiber membranes prepared. The ultrafiltration experiments were performed using soluble polymeric solute poly ethylene glycol (PEG) of molecular weight (20000 Dalton) 800 ppm solution 25 °C temperature and 1 bar pressure. The experimental results show that pure water permeation increased from 25.7 to 32.2 (L/m2.h.bar) by adding a

Gypseous soils represented one of the most complex salty soils that faced the geotechnical engineers. Structures that built on gypsum soil will undergo unexpected distortions that will eventually contribute to catastrophic failure. The purpose of this article is to understand the durability of gypsum soil against wetting drying cycles after improvement with polyurethane polymer especially investigate the effect of the wetting-drying cycle on collapsibility. The soil was brought from Sawa lake in AL-Muthanna Governorate in Iraq, with gypsum content 65.5%,  A set of Odometer tests were performed to determine the collapsibility potential (CP) for treated and untreated gypsum soil.  The result shows that adding a different per

In this paper we present the first ever measured experimental electron momentum density of Cu2Sb at an intermediate resolution (0.6 a.u.) using 59.54 keV 241Am Compton spectrometer. The measurements are compared with the theoretical Compton profiles using density function theory (DFT) within a linear combination of an atomic orbitals (LCAO) method. In DFT calculation, Perdew-Burke-Ernzerhof (PBE) scheme is employed to treat correlation whereas exchange is included by following the Becke scheme. It is seen that various approximations within LCAO-DFT show relatively better agreement with the experimental Compton data. Ionic model calculations for a number of configurations (Cu+x/2)2(Sb-x) (0.0≤x≤2.0) are also performed utilizing free a

The main objective of this research is to use the methods of calculus ???????? solving integral equations Altbataah When McCann slowdown is a function of time as the integral equation used in this research is a kind of Volterra

Forward osmosis (FO) process was applied to concentrate the orange juice. FO relies on the driving force generating from osmotic pressure difference that result from concentration difference between the draw solution (DS) and orange juice as feed solution (FS). This driving force makes the water to transport from orange juice across a semi-permeable membrane to the DS without any energy applied. Thermal and pressure-driven dewatering methods are widely used, but they are prohibitively energy intensive and hence, expensive. Effects of various operating conditions on flux have been investigated. Four types of salts were used in the DS, (NaCl, CaCl2, KCl, and MgSO4) as osmotic agent and the experiments were performed at the concentration of

The thermal method was used to produce silicoaluminophosphate (SAPO-11) with different amounts of carbon nanotubes (CNT). XRD, nitrogen adsorption-desorption, SEM, AFM, and FTIR were used to characterize the prepared catalyst. It was discovered that adding CNT increased the crystallinity of the synthesize SAPO-11 at all the temperatures which studied, wile the maximum surface area was 179.54 m2/g obtained at 190°C with 7.5 percent of CNT with a pore volume of 0.317 cm3/g ,and with nano-particles with average particle diameter of 24.8 nm, while the final molar composition of the prepared SAPO-11 was (Al2O3:0.93P2O5:0.414SiO2).