يهدف البحث إلىبيان دور الانتاج الانظف وتأثير تطبيقه على تكاليف الوحدة الاقتصادية وادواته وتقنياته التي تساهم في دعم الميزة التنافسية المستدامة

ان حماية البيئة وتخفيض التكاليف من األهداف التي تسعى الوحدات االقتصادية الى تحقيقها لكي تتماشى مع التوجه العالمي لحماية الموارد الطبيعية وإنتاج منتجات صديقة للبيئة وفي الوقت نفسه التخلص من االلتزامات التي تتحملها الوحدات االقتصادية من تكاليف بيئية وغر امات مما يؤدي الى ارتفاع كلف االنتاج ، يهدف البحث الى دراسة المرتكزات المعرفية الستراتيجية اإلنتاج األنظف وتحديد التكاليف التي يمكن تخفيضها خالل مراحل اا

The risk of significant concern is resistance to antibiotics for public health. The alternative treatment of metallic nanoparticles (NPs), such as heavy metals, effects on antibiotic resistance bacteria with different types of antibiotics of - impossible to treat using noval eco-friendly synthesis technique nanoparticles copper oxide (CuO NPs) preparation from S. epidermidis showed remarkable antimicrobial activity against S.aureus Minimum inhibitory concentra range (16,32,64,256,512) µg/ml via well diffusion method in vitro, discover those concentrations effected in those bacteria and the best concentration is 64 µg/ml, characterization CuO NPs to prove this included atomic force microscope, UV, X-ray Diffraction and TEM, and ant

The Immanence in S. Abdu; Saboor Poetry

After this stage in the Bible is problematic and the profane in the poetry of the AL-Sayeghs,
and found that the poems path heading towards obey religious authority because of their wills
and powers, and the insurgency in other areas, as it did not employ shady methods and puns
and intriguing, and I find the reason for this is due to the fear poet focused toward the
influence of political Sergeant, more than effusion direction ascendancy religious sergeant,
was a AL-Sayeghs stop at this border; but went to the formulations problematic diversity in
the cognitive system, he tries it all to critique, as submitted by the history of the conflicts
produced generations of oppression and conflict and tension (what my fault I

enjoyed the process of the development of higher education institutions attention of most countries of the world and to reconsider its objectives and programs and administrative and organizational structures, and it was the most important development of the application of Quality Assurance and Accreditation Standards (QAAS) tools, as the aim of these tools to the application of advanced with a far-reaching impact on all of the disciplines in the organization methods education that contribute, and plays a performance audit an important role in verifying the extent to which carried out these institutions activities or programs effectively and efficiently, economic, There are a number of objectives for the search of the most important attem

   Industrial Investment according to Clean Productive methods is an important element in the process of rational use of Economic Resources, and the Iraqi industrial sector relied on traditional production methods; the productive activities in this sector did not take into consideration the environmental dimension, which leads to achieving the optimal use of economic resources, so it was necessary to have new investment trends heading with Clean Production. Therefore, the research is based on the hypothesis that "Clean Production contributes to improving the environment and rational use of Natural Resources." Based on the descriptive - inductive analysis methodology that study of Iraqi industries with Clean Production,

Most cities in the world are suffering from the problem of solid waste and the resting adverse impact on the environment and public health, in particular the spread of diseases, insects and rodents, As well as the proliferation of nuisance odors result of provided by the responsible parties, As wall as weak environmental awareness among those who dwell in dealing in environmentally sound disposal of solid waste, this study was  bembgesan  first intake of solid waste and the kinds of concept and components by land use, As wall as the effects of solid waste on the environment spatial, factors affecting the quality and quantity of solid waste, the second topic was included as a study field presented the historical city of Baghdad

Standards of audit have been defined issued them by professional organizations the audit risk is: Failure of the auditor inadvertently to amend his opinion on the financial statements in suitable method, although these statements are Interpolated Essentially. As result the deep impacts caused by electronic operating systems in the accounting data in the audit process which audit risk has gained attention of many professional sides, especially the audit process and quality is relating with level of discovery the auditor for the mistakes of origin (misrepresentations) all their types and give the necessary confidence for the auditor to express his technical opinion in fidelity and certified financial statements which prepared electronicall

The present study aims at knowing the effect of discussion method for students of fifth grade in preparatory school.

Methodology of the Study:

          In order to achieve the objective of the study, the researcher chooses non-randomly the preparatory school affiliated to the District Chamchamal \ Suliemnaniya. The sample attained 64 students in 32 per group (control and experimental) groups. The researcher used the discussion method which was applied on experimental group. She uses the traditional method on the control group.

The researcher matched the two group in ago, intelligence, marks at the Kurdish Language in the previous year , pretest and posts for the indepe