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

A superb demonstration of one of the wonders of technology providing the people with great aid is the employment of Artificial Intelligence in the medical field, and mainly the introduction of Clinical Decision Support Systems (CDSS). Nevertheless, non-’black-box’ AI systems have a significant problem, that is, although they are visible and understandable, there is still a considerable issue of trust by healthcare professionals. Explainable AI (XAI) technology is a means to overcome all the obstacles by unveiling more and offering the explanations of the procedures that AI performs in decision making. This study was conducted by examining various widely used approaches to XAI, which illustrate how XAI verifies the trustworthiness of CDS

The research aims to show the possibility of adopting the market approach to measure the fair value of biological assets in Iraq, by applying to a sample of the company listed on the Iraq Stock Exchange, where the Middle East Fish Production and Marketing Company was selected from among 7 companies representing the agricultural sector in Iraq, and according to the availability of data and for five years, the financial statements were presented of the measurement and disclosure of  biological assets at fair value according to the market approach, One of the most important conclusions reached by the researcher is the The possibility of measuring and disclosing biological assets at fair value according to the market approach in the Ira

Abstract

The resources-based introduction in the study of business organizations is increasingly dealing in the study of the human capacities and the best ways to develop them and changing the resources of the organization to be essential and competent to face the business challenges. Today’s organizations need crucial practices to face those challenges and the influences of those practices which take into consideration the importance of developing the entrepreneurship inside the organization. Those practices are called “High Performance Work Systems” which is denoted by “HPWS” and defined as the practices of human resources management which help in acquiring func

This research aims to identify the level of extension administration performance under comprehensive quality standards from the perspective of the working staff in agricultural extension at the level of the general extension body and agricultural directorates and agricultural division.this was to identify the extension administration performance under comprehensive quality standards from the perspective of vegetables growers , random sample was selected from the central region governorates Baghdad , Diyala , Babel , karbala and Al-Najaf , a random sample from the workers in the general body numbered 56 employee , sample of staff working in agricultural extension was selected at the level of agricultural directorates in proportion

This study aims to use claystone beds exposed in the Injana Formation (Late Miocene) at Karbala-Najaf plateau, middle of Iraq for the manufacturing of perforated and ordinary bricks. The claystone samples were assessed as an alternative material of the recent sediments, which are preferred to remain as agricultural land. The claystones are sandy mud composing of 29.1 - 39.1% clay, 37.2 - 54.8% silt and 14.1-26.8% sand. They consist of kaolinite, illite, chlorite, palygorskite, and montmorillonite with a lot of quartz, calcite, dolomite, gypsum and feldspar. Claystone samples were characterized by linear shrinkage 0.01 - 0.1%, volume shrinkage 0.1 - 0.9%, bulk density 1.2 - 2.11gm/cm3 (1.68 g / cm3 average), and the efflorescence is

In this search, a new bioluminescent technique was proved for pyrophosphate which was employed to single- nucleotide polymorphism (SNP) diagnosis using one-base extension reaction. Four Mycobacterium tuberculosis genes were chosen (Rpob, InhA, KatG, GyrA) genes. Fifty-four specimens were used in this study fifty-three proved as drug-resistant specimens by The Iraqi Institute of Chest and Respiratory Diseases in Baghdad., also one specimen was used as a negative control. The procedure of this assay was as follows. A specific primer within each aliquot owning a short 3-OH end of the base of the target gene was hybridized to the single-stranded DNA template. Then, (exo-) Klenow DNA polymerase and one of either ?-thio-dATP, dTTP, dGTP, or dCTP

Background: The recognized procedures that have been used to treat gynecomastia are said to have relatively a long operative time, less patient satisfaction rate, they are merely used, in mild to moderate gynecomastia, leaves a mild bulging over the nipple areola complex, resulting in aesthetically unsatisfactory results. The more the grade of gynecomastia, the more complicated the used surgical techniques. This study evaluates the success rate of these simplest surgical technique in higher grades of gynecomastia.

Objectives: to present the experiences with use of Modification of Combined Vibrated Power Assisted Liposuction with Periareolar Gland Excision in management of in