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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 Jul 04 2020
Journal Name
College Of Islamic Sciences
The Scientific Trips Set Out by Scholars of Marrouzzeen and Baihaq Between each Other in the 5th and 6th Hijrah Centuries
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The present paper aims at finding out the Variance Ratio of Trips Set Out by Scholars of Both Marrouzzeen and Baihaq  .The researcher has come up with conclusion including certain findings ,one of which is that the trip is considered an essential base with high effectiveness since  the old times and has been evolved .This means that the trip has been the main source of  knowledge and sciences from the scholars directly .This had driven the scholars of both Baihaq and Marrouz cities .It has been noticed , though this paper, that the number of the Marrouz scholars who visited was less than those of Baihaq . The researcher has focused on their meetings or conferences and investigated what has been going on in such meetin

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Publication Date
Thu Dec 31 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Premiums and compensations and their impact on the financial solvency of insurance companies: applied research in the Iraqi General Insurance Company
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The collected premiums and the compensations paid are among the main variables that have a prominent role in determining the level of financial solvency of insurance companies, as the higher the financial solvency of the insurance company, the more attractive it is to the target audience to acquire the company's insurance services.

Hence the importance of the issue of the solvency of insurance companies, as it is one of the critical matters on which the effectiveness of the insurance company and its continuation in the labor market depend.

In this research, we try to clarify the role of collected premiums and compensations paid in determining the level of operational solvency of t

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Publication Date
Tue Feb 14 2023
Journal Name
Journal Of Educational And Psychological Researches
The Role of Ethical Leadership in Achieving Comprehensive Quality Standards in Public Education Schools in Al-Ardha Governorate
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Abstract

The aim of the research is to identify the role of ethical leadership in achieving comprehensive quality standards in public education schools in the Al-Ardha governorate. To achieve this goal, the descriptive approach was used, the researcher developed a questionnaire consisting of (35) items, divided into two sections: the first one is related to ethical leadership includes (17) items, and the second section relates to total quality management includes (18) items. The research sample consisted of (405) teachers from the stages of public education. The results showed that the level of ethical leadership practice (ethical personal characteristics, ethical administrative features, teamwork, and human rela

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Publication Date
Sun Feb 10 2019
Journal Name
Journal Of The College Of Education For Women
Features of wisdom and methods in the approach of Imam Hassan al-Askari (Peace Be upon Him)
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Wisdom is the separation and distinction between aim in the word and work and the lack thereof in accordance with the knowledge surrounding the arts of science, which reached a thorough understanding of things and put them in the quorum. In this research, I have tried to discern the characteristics of the wisdom of Imam Hassan al-Askari (peace be upon him) and to explain his methods and actions which are indicative of the various facets of wisdom required by the nature of the actions and behavior that he has to deal with. Or future mother.
The second topic was devoted to the style of Imam (p) and his wisdom in the situations that necessitated the diversity of methods of dealing such as the method of concealment and the method of refer

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Publication Date
Tue May 30 2023
Journal Name
Iraqi Journal Of Science
The Influence of Production and Destruction of O Isotopes in Red Giant Stars
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Thermonuclear reaction rates are calculated for three oxygen isotopes 14,15,16O in CNO cycles reactions occurring in red giant stars. These reactions are:, , , , and . Reaction rates have been calculated using Matlab codes, and related comparisons were made with NACRE II and Reaclib libraries, and the ratios of production to the destruction of 15,16O isotopes were found. Present reaction rate results were close to most of the selected reactions, and in some cases larger with a factor of 1-3. 15,16O production to destruction ratios indicated a special tendency to saturate at temperatures higher than ~ 2 GK, and these ratios were in general larger than 1 indicating an excess of producing such isotopes in re

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Publication Date
Tue Jan 16 2018
Journal Name
International Journal Of Science And Research (ijsr)
The Effect of Woods' Strategy on Achieving of Second Grade Students in Physics
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: The aim of this research is to investigate the impact of Woods ' strategy in collecting second graders average for physics. To achieve the objective researcher coined the following hypothesis: there was no statistically significant difference at a level (0.05) between the average grades of the experimental group students studying physics as Woods and strategy between the average control group students who are studying the same article in the regular way. Test collection. Search sample amounted to (83) students and (42) students for the experimental group, and (41) students for the control group. Students were subjected to test experiment is composed of (30) after the completion of the experiment. And use appropriate statistical methods re

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Publication Date
Wed May 24 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Effects of the Zinc on Activity of Immune System in Male Albino Mice
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   Effect of zinc chloride on the immune  functions was studied in male albino mice aged 6-7 weeks. It was administrated orally (1ml) in three concentrations (0.5ppm, 1ppm, 2ppm) for 9 days.         The results showed that the first concentration was not effective comparing with control while the second concentration increased the enhancement of immune system and the cell third one killed the mice 6 hours post administration, so we can conclude that the high dose of ZnCl2 could be harmful for all metabolism.

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Publication Date
Sun Jun 30 2013
Journal Name
Al-kindy College Medical Journal
The Role of Tibialis Posterior Tendon Transfer in Correction of Foot Drop Deformity
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Bac kground: The transfer of the tibialis posterior tendon to the anterior aspect
of the ankle not only replaces the function of the paralyzed muscles, but also
removes the deforming force on the medial aspect of the foot.
Objec t i ves : In this study, we evaluated patients who underwent tibialis
posterior tendon transfer for the treatment of foot drop, and comparison through
interosseous membrane route versus anterior to lower tibia route of tibialis
posterior tendon transfer, with evaluation of the results according to carayon
criteria
Methods: Nine patients with foot drop secondary to different causes treated with
tibialis posterior tendon transfer from January 2011 to January 2012 were
followed up for a

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Publication Date
Wed Jan 01 2020
Journal Name
Iraqi National Journal Of Nursing Specialties
Evaluation of Students’ Communication Skills and Academic Performance in the University of Baghdad
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Objective(s): To evaluate students’ communication skills and their academic performance; to compare between the students relative to communication skills and their academic performance in the University of Baghdad and to identify the relationship between students’ communication skills, academic performance and their socio-demographic characteristics of age, gender, grade and socioeconomic status. Methodology: A descriptive design, using the evaluation approach, is carried through the present study to evaluate colleges’ students’ communication skills and their academic performance in the University of Baghdad for the period of January 7th 2019 to August 28th 2019. A non-probability, purposive sample, of (80) university students, i

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Publication Date
Sat Jun 30 2012
Journal Name
Al-kindy College Medical Journal
Diagnostic Accuracy of Different Radiological Investigations in the Diagnosis of Perforated Duodenal Ulcer
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Background; Perforated duodenal ulcer (PDU) is a common surgical emergency that is associated with high mortality and morbidity. Early diagnosis and prompt surgical treatment is required to prevent grave complications.
Objective; The study was designed to evaluate the diagnostic accuracy of different radiological investigations in the diagnosis of perforated duodenal ulcer.
Methods; A prospective study of 185 pts with PDU at al kindy teaching hospital, Baghdad, Iraq from June 2008- august 2010. patients were examined clinically and investigated by blood test, chest x ray, plain X ray of the abdomen. Ultrasonography (U/S) and CT scanning done for those patients with negative X- ray finding. Resuscitation by intravenous fluid and ant

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