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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
Sun Dec 23 2018
Journal Name
Arab Science Heritage Journal
دور دور الخلافة العباسية في تقوية النشاط التجاري
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The role of the Abbasid Caliphate in strengthening the business with the Indian subcontinent and development. Came upon Baghdad and the shift of succession to Iraq in the forefront of efforts made by the Abbasids to revive the trade with Eastern countries, given that the commercial was targeted among other factors,'s location in Iraq amid the ancient world among the countries of Turk

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Publication Date
Sun Apr 03 2016
Journal Name
Journal Of Educational And Psychological Researches
الإضاءة في مسرح الطفل تصميم مفترض لمسرحية (الحاسوب)
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Developed technologies and complementary means for viewing theater through the ages, and they affected would improve and get better. Valsinogravea appeared to express a description and identification of existing in the theatrical space of lighting and decorative structure architecture, and the lighting of the elements that have contributed since ancient times in the process of the show, and played a significant role in strengthening the relationship between the recipient and actor and presentation theater as a whole scenes, working to broadcast a dramatic speech theatrical holds ideas and content and symbols and semantics affect the spectator of different age, particularly the child viewer, that little spectator who represent the

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Publication Date
Sat Jan 01 2011
Journal Name
Political Sciences Journal
مستقبل الايديولوجيا واليوتوبيا في الفكر السياسي الغربي الحديث
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مستقبل الايديولوجيا واليوتوبيا في الفكر السياسي الغربي الحديث

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Publication Date
Sat Nov 10 2018
Journal Name
Journal Of Planner And Development
تحليل وتقييم العوامل المؤثرة في عرض الوحدة السكنية
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Publication Date
Sun Oct 06 2019
Journal Name
دار الضياء للطباعة والتصميم
موسوعة الدراسات العاملية في المجال الرياضي ( الجزء الثاني )
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أن الكتاب في مجال الاختبارات والقياس والإحصاء الرياضي والذي صيغ بطريقة مبسطة وعلى وفق الفعالية التي تم تناولها بالبحث والدراسة سواء أكانت الدراسة في الجانب البدني أو المهاري أو الوظيفي للعبة أو تبحث في المواصفات الجسمية من ناحيتي القياسات والأدلة الجسمية وكل بصورة منفردة ، أو بصورة دراسة مركبة من ناحية تناول القياسات الجسمية مع المتغيرات البدنية لفعالية ما على سبيل المثال وتناولهما في دراسة واحدة أو تناول

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Publication Date
Wed Oct 04 2023
Journal Name
Arab Science Heritage Journal
مرجعية الموروث الشعري في شعر ابي إسحاق الغزي
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Literary heritage and its employment in poetry has received the attention of poets, and they have employed it in their literary texts, as this employment is one of the oldest phenomena in Arabic literature, that the inspiration of this heritage in texts through the overlap of their texts with previous texts, and no poet neglected the importance of this employment.  The ancient critics determined that the poet’s special culture is represented in the necessity of taking from the ancients, and this taking is the reference from which the poet draws his material and idea, as well as to clarify the meaning and its significance

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Publication Date
Wed Jan 02 2008
Journal Name
Political Sciences Journal
الامن الجماعي في اسيا ... بقلم : لونيك فرو وار
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الامن الجماعي في اسيا .. بقلم : لونيك فرو وار

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Publication Date
Tue Oct 05 2021
Journal Name
Arab Science Heritage Journal
العلاقةُ بينَ النّفيِ والتّوكيدِ في الصّناعةِ النّحويّةِ والمعنى
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    If the syntactic structure is a reflection of what is in the mind of the creator of synergies

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Publication Date
Thu Dec 01 2022
Journal Name
مجلة السبط
الهوية الوطنية في فكر الإمام محمد تقي الشيرازي
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يناقش هذه البحث فكرة الهوية الوطنية العراقية عند الإمام محمد تقي الشيرازي، والوقوف على دراسة سيرته الذاتية والعلمية، وتحديد مواقفه السياسية، ورؤيته لفكرة الهوية الوطنية العراقية، من خلال البحث والتحليل لأبرز مواقفه ورسائله وافكاره السياسية.

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Publication Date
Wed Feb 06 2019
Journal Name
Journal Of The College Of Education For Women
الأراضي المفتوحة صلحاً في عصر الرسول والخلفاء الراشدین
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Islam has paid great deal of attention to land issue where has been
considered most resources for providing Muslims with water and food and
building on that we notice that the Islamic government worked hardly to give
attention ton the land especially newly included under control of Muslims
especially that they had got with out fighting or bloodshed but had been
included via reconciliation with the landlords so the Muslims had share in that
would be taken either in cash or in materials in a value would be differentiated
following several issues like type of harvest and method of watering the land
and religion of the landlords.
So Muslims had listed laws and rules that enable them typical investment
for that l

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