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The Committed of the Auditors for the Procedures of Environmental audits (An Exploratory Study of a sample of auditing offices in Iraq)
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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 environmental report and the elements  that should be included in the report itself, as well as the role of local and  international organizations in practicing the environmental auditing.

 The second side has tested the research hypotheses by preparing a questionnair distributed to a sample of the study community ,which included auditing offices . The questionnaire contains two sides, the first one is to test the reality of the application of auditing offices for the concept of environmental audits, extent of their commitment to environmental audit procedure recently .The second to test the commitment of the auditing offices in Iraq to the environmental  audit procedures to protect the environmental in the future. It includes three axis (environmental compliance test,the test of laboratory technical testing, financial and environmental analysis). The results were analyzed using the( SPSS ) statistical program, the study concluded that the auditing offices in Iraq does not currently commit to the environmental audit procedures. It also concluded that the commitment of auditing offices to the environmental  procedures in Iraq in the future will  contribute in protecting environment. Also The study also recommended the need for state intervention to issue laws and regulations relating environmental audit, and to put bases for granting Iraq Vocational certification that enable the auditor to conduct environmental audit profession.

 

Key wards: Environmental Audit , Enviro

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Publication Date
Sat Sep 23 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Design and Evaluation for C02 Laser Focus System for use in Treating the Skin Diseases.
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Due  to  the  importance  of  Laser  usage  in  the  field  of  skin diseases  Like  removing.  the cicatrix  (acne  causes).  skin  lines,  cone spots,  two laser systems  have underwent a study and  evaluation for their use in treatingthe skin diseases.

The   research  deals  with  desigrrating  an  optical  system  .The system is for concentrating  the laser beam C02 with a wave length of

10.6   micrometer   Descriptions   of  1he  system  and   value   of   the

perfonnance  

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Publication Date
Sun Jan 12 2025
Journal Name
Al–bahith Al–a'alami
Tweets of Iraqi Political Leaders Regarding The Movement to Form The Governmet Through Twitter (From 3rd Septemper 2018 To 3rd Septemper 2019)
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This research analyses the tweets of Iraqi politicians (leaders) that took place simultaneously with the formation of the Iraqi government after the elections in 2018. The formation of the Iraqi government was considered one of the most critical issues that emerged in the political process to which the Iraqi media as well as social networking sites paid considerable attention. In this regard, Iraqi political leaders have published many tweets concerning the formation of the government, some of them have caused great controversy in the political climate. As Twitter is one of the most digital platforms that have been widely used on the global scale in recent years, politicians have employed it to publish their opinions, ideas, and to excha

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Publication Date
Sun Oct 01 2017
Journal Name
Journal Of Educational And Psychological Researches
The Extent of Teachers' Application of Professional Standards from the Point of view of Educational Supervisors
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This study aimed to identify the extent of teachers' application of professional standards from the point of view of supervisors and detecting differences in the means of their estimates that may be attributed to the variables of the study (sex, number of years of service, educational qualification).The study adopted a descriptive approach. In order to achieve the aims of the study, a questionnaire including four areas, namely: (professional features, academic knowledge and pedagogy, teaching and learning, and professional development) was constructed.

The questionnaire was applied to a population which consisted of 60 supervisors of all school subjects in the Directorates of Education in

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Publication Date
Wed Nov 14 2018
Journal Name
Journal Of Engineering And Applied Sciences
DEMONSTRATE OF MAGNETIC FIELD EFFECT ON THE CAPABILITY OF ADSORPTION PROCESS IN THE REMOVAL OF AZO DYE FROM THE AQUEOUS SOLUTIONS ON CALCINED IRAQI BENTONITE CLAY MINERAL VIA COLUM
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Publication Date
Mon Jan 01 2018
Journal Name
Aip Conference Proceedings
Study the physical and optoelectronic properties of silver gallium indium selenide AgGaInSe2/Si heterojunction solar cell
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Publication Date
Wed May 16 2018
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Synthesis and Study the Mesomorphic Behaviour of New N- acetyl and Their Diazetine: Mono and Twin
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   Synthesis ,characterization of new mono and twin  compounds containing heterocyclic four member ring as, 1,3- diazetine by four steps. The first step; includes  preparation of 2- amino thiazole derivatives [I]a-c via ring closure reaction between acetophenone derivatives   with thiourea in I2,  while the second step includes condensation reaction between 2-amino thaizole derivatives[I]a-c and  p-methoxy benzaldehyde to produce Schiff bases[II]a-c. The third step includes neculophilic attach from imine group toacetyl chloride to give N- acetyl cross bonding[III]a-c.Finally ; the  fourth step is completed by the reaction of N- acetyl deri

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Publication Date
Sat Dec 30 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Study Some Parameters That Effecting On The Coating Efficiency Of Turbine Blades Produced By Thermal Spraying
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Flame thermal spray technique has been used to produce a cermets  composite coating  based on  powders of ceramic oxides  (

AhOJ) reinforced by mineral powders as bonding material ( Ni - AI ) at different rates on Inconel substrates , after preparing it by grit blasting.

After completing the best parameters of coating such as distance of spraying , surface roughness and angle of spraying , the tests of porosity ,  hardness , microstructure and thermal cycling  have been made.

The experimental results show that all properties of coating were effected after heat treatment. The best value of  heat treatmen t is at (I 000°C)  for  (l.Shr)  in  which  the &

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Publication Date
Fri Oct 01 2021
Journal Name
Journal Of Engineering
Analytical and Experimental Study of the Piles Cap Normal and Light Weight Aerated Concrete: Literature Review
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The main objective of this study is to understand the work of the pile caps made of lightweight aerated foam concrete and study the many factors affecting the ability and the capacity of the shear. The study was done by analyzing previous practical and theoretical experiences on the reinforced concrete pile caps. The previous practical results indicated that all specimens failed by shear diagonal compression or tension modes except one specimen that failed flexural-shear mode. Based on test specimens' practical results and behavior, some theoretical methods for estimating the ultimate strength of reinforced concrete pile caps have been recommended, some of which evolved into the design documents available on the subject.

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Publication Date
Thu Dec 29 2016
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Study the Optical Properties of Polymer Poly Vinyl Alcohol doped with CuO and Fe2Cl3 Thin films
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  In this research we prepared thin films from pure polymer  (polyvinyl alcohol PVA )and doped with CuO with concentration 8% ,and Fe2Cl3 at different concentrations (1,5,8)%.This films were prepared by casting method and placed in Britidish (4cm diameter )with thickness(200±5)μm.Through the investigation of(X-ray )diffraction it is found all that the samples have polycrystalline structure .Also we measurement the optical properties from this films such as absorption ,transmittion spectra ,absorption coefficient ,energy gap ,extinction coefficient ,refraction index ,finesse coefficient ,the dielectric constant with two parts the real and the imaginary and the optical conductivity .  
 

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Publication Date
Thu Nov 16 2023
Journal Name
Journal Of Chemical Health Risks
Synthesis, Characterization and Study the Biological Activity of Some New Heterocyclic Compounds Derived from Terephthalic Acid
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The organic compound imidazole has the chemical formula C3N2H4. Numerous significant biological compounds contain imidazole. The amino acid histidine is the most prevalent. The substituted imidazole derivatives have great potential for treating a variety of systemic fungi infections. Thiourea is an organosulfur compound with the formula SC(NH2)2. It is a reagent in organic synthesis. In this paper, some new imidazole and thiourea derivatives are synthesized, characterized, and studied for their biological activity. These new compounds were synthesized from the starting material terephthalic acid, which was transformed to corresponding ester [I] by the refluxing of diacid with methanol in the presence of H2SO4 as a catalyst, compound [I] con

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