The research is based on the basic idea that companies today are moving towards a new trend towards protecting the environment coupled with the increasing wareness of the pollution damage caused by these companies due to their operations and activities in the environment. The two main reasons that led the researchers to choose this subject is the need to adapt the companies themselves in response to successive developments, The great development was that companies moved from the sole economic responsibility of the business to social responsibility by emphasizing socially responsible profit. The problem of research is the knowledge of the availability of the dimensions of the green processing series in Kirkuk Cement Factory The re

Статья посвящена изучению мотивационной сферы, определению ведущих мотивов студентов-русистов Багдадского университета. Такая модель обучения направлена на то, чтобы оказывать целенаправленное воздействие на учащихся. Результатом подобного подхода станет повышение эффективности процесса изучения русского языка. Статья рассчитана на педагогов, психологов и методистов.

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

In this work, functionally graded materials were synthesized by centrifugal technique at different
volume fractions 0.5, 1, 1.5, and 2% Vf with a rotation speed of 1200 rpm and a constant rotation time, T
= 6 min . The mechanical properties were characterized to study the graded and non-graded nanocomposites
and the pure epoxy material. The mechanical tests showed that graded and non-graded added alumina
(Al2O3) nanoparticles enhanced the effect more than pure epoxy. The maximum difference in impact strength
occurred at (FGM), which was loaded from the rich side of the nano-alumina where the maximum value was
at 1% Vf by 133.33% of the sample epoxy side. The flexural strength and Young modulus of the fu

This study investigates the characterization and growth dynamics of a Magnetically Stabilized Gliding Arc Discharge (MSGAD) system, generating non-thermal plasma with argon gas under atmospheric pressure and flow rates of 1-5 L/min. The electrical properties and growth patterns concerning gas flow rates and applied voltages were examined utilizing a magnetic field for stability. Using a digital oscilloscope, a correlation between voltage reduction and increased current was uncovered. An algorithm analyzes digital images to compute arc length, area, and volume. Results reveal how gas flow rate and applied voltage directly impact arc growth. Furthermore, the magnetic field's role in guiding and stabilizing the plasma discharge was explored. T

This study aimed at an analytical comparison of the Internal Auditing Standards issued by the Institute of Internal Auditors (IIA) and the Guidance Manual for Audit Units issued by the Federal Audit Bureau to show the compatibility and differences between them and the possibility of applying the IIA standards to economic units in Iraq. The guideline was generally not covered by all the internal audit units. There is a lack of keeping pace with changes in internal auditing at the international level and there is a need to strengthen the Guideline on Internal Auditing Standards II A), which is characterized by the preparation of an internal document containing the objectives, powers and responsibilities of the internal audit work as well a

Is the subject of the mind took a dimension in philosophy and psychology , and has cared psychologists this topic to a large extent , I started education institutions interest in the capabilities of intelligence since the early twentieth century , and the development of interest in them until he arrived to find Standards and Criteria to identify the degree IQ of any individual , and began to educational institutions interested in mental talent and talented .

The United States is the country chock first of these research projects , but they devoted all their attention on the wish talent mental and Gifted , until I got to the projects, the so-called time ( ( wars of the mind ) ) and projects Schools gifted

Al-Manas and Al-Muhais are two words in a close sense of the strange words of the Holy Quran. The word Al-Manas was mentioned once in the Holy Qur'an in Surat (PBUH). ) / 36 .. What we will see in the folds of the search, God willing.