The business environment is witnessing tremendous developments in the field of production and technology, which requires the development of production methods to go in line with these developments and the increasing competition, which has gone beyond the economic aspects to extend to the environmental aspects, as economic units tended to adopt a cleaner production strategy and through what they achieve by producing environmentally friendly products and achieving economic efficiency. Reducing costs, providing a safe and clean environment for workers, and reducing waste from production operations.

The objective of this study is to determine the sources of growth of the cement industry in Iraq for the period 1990-2014 and to indicate the nature of the technological progress used in it. To achieve this objective we have built an econometric model, by adapting the production function constant elasticity for substitution, using multiple regression, and enforcement, SPSS program, and using the ordinary least squares method (OLS). The results showed that quantitative factors (labour and capital) are the main sources of growth the cement industry in Iraq, and the qualitative factors (technological progress) did not contribute effectively to achieve this growth. And that the production techniques adopted in the cement industry in

The function of internal auditing has become an important function that aims at achieving objectives that are compatible with these developments and changes that have occurred in many countries in the world, which required the emergence of professional associations and institutes in the profession of internal auditing. Improve the guideline of the internal audit units issued by the Federal Audit Bureau to enhance the efficiency of internal audit performance in Iraqi government units. The researchers adopted the statistical method of proving the hypothesis by constructing a questionnaire that included three main axes: supporting the senior management in adopting the current guide, and the second being the importance of improving t

Jurists were unable to comprehend modern terminology and concepts to provide mature answers
On the questions and issues of the age, and what I want to research and raise it; an important and urgent subject, to crystallize the opinion jurisprudence
Islamic, which is the subject of citizenship. The globalization of the concept of citizenship, and the spread of special cultural differences,
The blurring of the identities and specificities of nations due to conflict, or political differences, often results in responses
This trend is inversely rooted and rooted, and as a result, the threat to one's religion or predecessors becomes threatened by one's culture,
Thus destroying the essence of his identity. Man has the highest rank

The historical center cities were exposed to change, which included its social and economical structures, Which led to sweeping changes in land use, causing a change in the result, in urban fabric and the physical structure and therefore to see visual. We have attracted these centers as a result of pressure from urban development and contemporary reflection of the agents of change which have been hit during the late period a development residential newly not sympathize mostly with the content of the historical and at the expense of removing large parts of the urban fabric and replace it with patterns of structural and styles of architecture has not been connected with reality. Which led to the loss of some historical and architec

The article aims to study the crisis of political change  from three Phases . The first focuses on the crises of political legitimacy and democratic postponement, as fundamental issues in analyzing the phenomenon of power struggle through the dialectic between the concept of historical legitimacy and institutional fragility from the beginning of statehood in 1962 to the stage of multi-partyism and the cessation of the electoral process in the 1990s. While the second focuses on the question of the monopoly of power in the post-terrorism and national reconciliation according to considerations  Political, social and security measures to prolong the life of the regime and avoid the demands of political change brought about

Fine art represents part of society's culture. The development of art was accompanied by the penetration of new worlds known as the fourth dimension. After art entered the boundaries of geometry and reduction; He began to break into the absurd, and the form and philosophy of art changed, moving from modernity to what came after it to contemporary. Transforming from a formal form into a symbolic form with philosophical implications linked to the light, audio and kinetic effects as they embody time, the concept became the master of the idea. The research aims to identify the concept of time and its types, then the philosophical concept of time and its reflection on contemporary art, through the analytical study of a selection of contempora

Praise be to God, who made the pegs of the earth and entrusted them with the task of keeping the earth from tilting, and prayers and peace be upon the one to whom the Qur’an was revealed, Muhammad, and upon his family and all his companions.

The topic of mountains is one of the important topics in human life, as God has associated great miracles with them that indicate the perfection of the power of God Almighty. God Almighty says: (And to the mountains, my palms have turned. This is worthy of every rational person to contemplate His signs, the Almighty, in this solid part and safety belt of the earth, in order to reveal the secrets of the mountains and uncover their treasures. The more the researcher studies the mountains and