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

Various visual media are becoming an increasingly important and active instrument of communication. This fact has led some political parties and leading personalities in Iraq to make use of them as an accepted forum for the discussion of public affairs usually in a manner that conforms to their declared policy. They have to draw as much popular support as they could for the causes which they fight for. As a result, a state of great confusion has been created from the contradictory statements made by the contending parties and gave left grave consequences on all types of the audience receiving them. The problem of the study can be summarized in one major question: What is the opinions of the audience as regards the statements made by the

Delays and disruption are a common issue in both community and personal building programs The problem exists all throughout the world, but it is particularly prevalent in Iraq, where millions of dollars are squandered each time as a outcome. Delays and interruptions may have serious consequences not just for Iraq's construction plans, but also for the country's economic and social status. While numerous studies have been conducted to investigate the factors driving delays and disruption in Iraqi construction projects, slight consideration has been given to by what means project management implements and approaches have affected the occurrence of project delays and disruption. After analyzing the crucial reasons for delays and instability in

        This study aims to identify the amount of the effect of the ability to learn the individuals within the organization on the accumulation of intellectual capital and the role it plays in improving the performance of the organization, and to achieve that, the researcher designed a questionnaire to collect data and information from the surveyed respondents and analyzed using SPSS software, the study concluded after testing hypotheses to have a direct impact between the capacity for organizational learning and the accumulation of intellectual capital, which in turn affects the accumulation of intellectual capital as a positive and direct impact on the performance of the organization, al

The research aims to identify the possibility of applying environmental fines to commercial shops and restaurants to reduce the environmental pollution represented by the wastes generated from them. The research sample was divided into two groups, including the first (20) commercial shops (meat shops and slaughter it, fruits & vegetables, legumes and accessories) and second (30) Restaurant in the city of Baghdad on both sides of Karkh and Rusafa. The quality of the waste was classified into carton, plastic, aluminum, glass, paper, cork and food waste. The study revealed the possibility of applying environmental fines to restaurants and shops to reduce the waste generated from them throughout the year and to apply continuous monitorin

Christianity has rites and rituals that they should perform, and are indispensible. They say that these are sacred ordinances by Jesus Christ (PBUH) including the secret of priesthood. The origin of this secret as they claim is Christ. He puts the foundation of priesthood in Christianity. He has chosen twelve disciples and then seventeen whom he ordinated to obtain the honor of spreading the message of Christ among people. He appointed among the priests a divine message which the first fathers from the disciplesthemselves. The disciples are ones who take the secret and deliver it to the ones after them. The disciples took that sacred secret from Christ. Therefore, the secret is used when granting any religious position in the church. That s

Titanium dioxide nanotubes were synthesized by anodizing Ti sheets in the ethylene glycol solution and were covered in Pt nanoparticles onto the surface of TiO₂NTs using electrodeposition method from using five derivatives of Mannich base Pt complexes which have been used as precursor of platinum. The mean size, shape, elemental composition of the titanium dioxide nanotubes and platinum deposited on the template were evaluated by different techniques such as field emission scanning electron microscope (FE-SEM), transmission electron microscopy (TEM), X-ray diffraction pattern (XRD), and energy dispersive X-ray (EDX) technique. From all these analyses, the TiO₂NTs prepared and Ptnanoparticles deposited on it were ide

The planning for the formation of administrative policies and guidance through leadership are important things for managing administrative processes and sporting activities. As both contribute in the stability of the administrative conditions, and their development in the sport federations, whether they both were attentive about team and individual Olympic Games. The two researchers observe that, there is a variation in the correct way of application. Particularly in the formulation of administrative policies and leadership describing it as, modern management standards for both team and individual Olympic Games in the Iraqi National Olympic Committee. That led to cause a misconception and lack of clarity for some administrators of those uni

The importance of media coverage in the war remains dependent on many indicators for its success, the most important is to have qualified reporters who carry the war news professionally. The idea of this research is to determine the role played by war correspondents working on Iraqi satellite channels during the war against ISIS.
The researcher has chosen ( 40 ) reporters those who was able to contact them and prepared a questionnaire for them to study their situations. Also, he chose an intentional sample from Baghdad audience on condition they should be informed by the performance of the reporters in the satellite channels applying the hypotheses of the theory of depending upon media.
The most important results reached by the re

It is well known that the art of theater is based on multiple elements come in the forefront of Representative and his work, and must be of such a representative of the kits help him to complete his work and take it out the image that aspires to it is team work, and these supplies are in the two main axes:First: Internal supplies which runs from the imagination through the focusing and memory Representative and adapts to situations and positions and others.The second is a foreign supplies, which starts from his words and gestures and his movement and his voice, which is the need to requirements help to maturation and completion of this aspect, including the lighting, costumes, decor, make-up, is the role of make-up theater and its import