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

The last four decades have witnessed a number of rapid and successive international changes in terms of future impacts and orientations. International economy has transformed into a competitive small village due to the information technology revolution and the liberation processes and the economic openness that the market witnesses, there became one market and the activists in this international market are not governments only but rather international organizations and huge multinational corporations where each spares no effort to take every opportunity and face challenges within the frame of  removing all impediments and release transactions under the auspices of  these global developments, the idea of creating Islamic

This research presents a statistical study of radiation generated from communication towers in the Nineveh Plain region Baghdeda. The intensity of radiation energy was measured at 10 meters away from the communication tower in different locations, using a (1PC XH-901 Dosimeter/ Personal Dose Alarm / Radiation Detector, dosage rate: 0.01 μSv/h to 150μSv/h) to measure the amount of radiation at various times. Energy densities were measured and compared with standard limits provided by other authorities, such as the International Committee for Radiation Protection. Results were analyzed using SPSS version 26 to implement the data. The results show that the means of the radiation levels measured at all the zones do not statistically differ

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The government spending in Iraq and witnessed the changes and developments, especially after 2003, which outweighed consumer spending at the expense of capital expenditure and increased support and diversity of trends towards improving pension conditions for member

The research has tackled about an important transformation within the whole region of middle east, especially there were more challenges which revealed under the huge pivotal interests of global powers that ruled the new world order by United states of America ; being very affected over the international and regional relations than any situations appeared previously within political realities. So that, many of variables inside the international scene which happened during of this period of contradicting strategic policies by the process of reforming and restructuring of difficult equations that imposed by international and regional allies and blocs . This article had concentrated over various strategic and political studies which reflect

Abstract:

One of the important things provided by fuzzy model is to identify the membership functions. In the fuzzy reliability applications with failure functions of the kind who cares that deals with positive variables .There are many types of membership functions studied by many researchers, including triangular membership function, trapezoidal membership function and bell-shaped membership function. In I research we used beta function. Based on this paper study classical method to obtain estimation fuzzy reliability function for both series and parallel systems.

The adoption of the concept of preventive war in any country especially in a country like the United States result in a lot of serious consequences, so that pre-emptive military action may alter certain regional arrangements based on the basis of political and security balance, and reduce the incidence of tensions that may worsen a sudden during the application of preventive war, so the concept is applicable to be a risk much more when you face the reality and that because the issues more importantly, it should prepare a detailed and careful study of the post –stage of the use of preventive military action and this requires realy no papers insist or documents discuss this but accurate this field study of the situation thereafter.

The concept of meaning is one of the most important topics that have occupied the mind of the recipient and critic in all the arts, especially the plastic arts, where we find that the art of contemporary plastic art, in particular sculpture has multiple readings and many critics differed in terms of different reading and views of the same artistic achievement.

This research will identify the different works of contemporary Iraqi sculptors while presenting and studying their works, as well as (studying the problem of meaning) of the artistic achievements of the sculptors in particular. The various parties interested in Iraqi sculpture did not seize the problem of the objective and subjective meaning of contemporary Iraqi sculpture

Included a research problem , pointing to deficiencies and neglect in Arabic language teaching in primary and middle school , what makes sense to form your linguistic Bell ( Listening ) is missing , especially grammar, vocabulary endings .

And stressed the importance of research that teaching students the Arabic language is the balance of the next life , and that any defect infects will demolish an important part of their structure and the fact that the theater is a form of human directcommunication , and it`s way is the word this helps students to develop some communication skills , and language the backbone of these skills ,1-      The research sample was identified in all age children ( 6-12 ), which c

The aim of this research is to uncover the science processes included in the teacher’s guide to scientific experiments for science books for grades (first-second) for the intermediate stage, The research sample included all the scientific experiments contained in the teacher’s guide for scientific experiments for the intermediate stage, The researcher used the descriptive and analytical method, and designed an analysis tool, The content of science operations, and verified its validity and consistency, and after using percentages and ranks for statistical treatment, the research reached the following results: The number of practical experiments varies from one class to another in the intermediate stage, where the highest percentage ap