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

Citizenship education is the effective educational tool in building a citizen who is able to participate in building his country. This can only come through the educational efforts that teachers make in the classroom. Such a step requires teachers to have knowledge of citizenship education, its principles, and the foundations for its development. Thus, the study aims to examine the degree of social studies teachers' knowledge of the dimensions of citizenship education at the basic education schools in the Sultanate of Oman. It also aims to examine its relationship with a set of variables. The researchers used the quantitative descriptive approach to achieve the objectives of the study. It further adopted a test tool, which consisted in i

The Risks Faced by Britain in their Areas of Influence at the Beginning of the Twentieth Century Drove her to the Alliance with the State of European such as France, and Contributed to the Tireless and made by the British and French Politicians in the Consolidation of Friendly Relations between the two Countries Efforts and Strengthened Cooperation in a Positive Way to Visit the king of Britain's Edward VII to France, Offset by Visit French President Loubet to Britain in the Same Year, those Negotiations Bore Fruit between the two Countries for Reaching a Contract Arbitration and Decisiveness between Britain and France Treaty on the Fourteenth of November 1903, Promised that Treaty First Step that Paved the Way for a General Agreement be

The aim of this research is to determine the concentrations of uranium in human blood in some regions of Baghdad governorate and to determine the level of contamination with uranium for these regions during the (2003) war. The results obtained have shown that the maximum uranium concentration in blood samples was found (0.256 ppm) in AL-Zaifranea region and AL-Sader city,while the minimum in AL-Shab region (0.052 ppm) ,the minimum of uranium concentration in the blood samples was found to be (0.008 ppm) (male,39 years old) lived in AL-Shab region, while the maximum of uranium concentration in the blood samples was found to be (0.44 ppm) (female, 55 years old ) lived in  AL-Sader city.

Tea is one of the important liquids that people drink. In Iraq, tea is the main beverage after water. The tea plant is known scientifically as Camellia sinensis, when planting and during growth needs to fertilizers, which contents remarkable amounts of Uranium. So it became important to study the concentrations of uranium found in tea. Eight samples of tea had been taking, which represent the most important species used in the Iraqi kitchen, and the Uranium concentrations were measured. The results showed that the average concentration of uranium for all samples were1.005 mg/L, while the average of the annual effective dose was 0.221 mSν/y. The results also indicated that green tea possesses small concentration of Uranium compared with

The tagged research (realism in the Paintings of Iraqi Kurdistan artists, “a study of expression methods”) dealt with realism in an objective way, as well as the complexity of its concepts through its formations and formations. On realism and its historical dimension in concept and meaning, as for the second chapter, the research was focused on the methods of expression in painting, while the third chapter was concerned with the procedural applications of realistic methods of expression in the drawings of Iraqi Kurdistan, and according to these axes and to achieve the goal of the research, a number of Among the results are:
1- Realism documented the life of the Kurdish society in line with the developments of the era, as the sty

Background: Polycystic ovarian syndrome (PCOS) is the most endocrine disorder common effect (5-10) % in women at reproductive age. Thyroid dysfunction with PCOS is both representing parts of the endocrine system; this link leads to problems of ovulation and pregnancy.  Aims: to investigate the prevalence of thyroid disorder in PCOS woman, and associate the outcome with obesity. Patient and method: This study was conducted in Al-batol Teaching Hospital in Baquba City /Iraq. The results reviewed included 63 women: 45 PCOS were diagnosed on the basis of Rotterdam criteria, 18 as control, aged 17- 44 year. The samples have been collected at second day of menstrual cycle, to test fT3, fT

The waste sorting and recycling plant in the district of al- Mahmudiya (Yusufiya) is the only laboratory in Baghdad governorate. It is the only one in Iraq that collects and recycles waste. After sorting, we have packages of raw materials (aluminum cans, glass bottles, plastic bottles, Nylon bags) as well as natural fertilizers (food residues and others) and a sanitary landfill with specifications that meet international standards; However, the absence of a structure for the management of the plant (manager, assistant manager, accountant, etc.) in addition to the non-supply of waste on a daily and continuous basis and the lack of cooperation of the Municipality of Baghdad with the management of the plant led to delay in the work

This study aims to clarify areas of using information technology in accounting and its impact on the profession of auditors by reviewing the concept, types, areas and the importance of information technology and its implications on the audit profession as well as to clarify the extent of contribution of information technology in  developing of procedures of the audit profession and what its requirement, also this study aims to enhance the theoretical side by identifying the views of a sample of auditors in  Arab countries selected (Iraq, Syria, Jordan), for the extent of using of information technology in their work and level of their perception for the importance of that