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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
Thu Aug 27 2020
Journal Name
Arab Science Heritage Journal
دور أحمد بن موسى (عليه السلام) في اثبات الإمام علي بن موسى الرضا (ع) نظراً إلى مسألة أزمة الخلافة في الإمامة الشيعية
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The purpose of this research is to investigate the events and events that took place after the death of Imam Musa al-Kadhim (peace be upon him) and the role of Ahmad ibn Musa (peace be upon him) in the succession of Imam al-Rida (peace be upon him). Will the writer attempt to answer the question about the role

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Publication Date
Sun Oct 31 2021
Journal Name
مجلة علوم الرياضة الدولية
تأثير تدريبات خاصة وفق جهاز الكتروني مصنع في التحكم بتوازن القوة للرجل الأمامية و الخلفية أثناء التقدم و الرجوع في رياضة المبارزة
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Publication Date
Sun Jun 18 2023
Journal Name
Arab Science Heritage Journal
إسهامات علماء العرب والمسلمين القدامى في إثراء علوم الرياضات
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     Arab and Muslim scholars have made influential contributions to the development of mathematics by providing it with many achievements and inventions. This research presents the most important of these achievements and assistance in mathematics during the period of the Islamic Renaissance for different Arab and Muslim Scholars. One of the clearest and most prominent examples of these achievements is the establishment of the science of algebra and the discovery of zero and added to the numbers by the Muslim Scholar of Al-Khwarizmi, which facilitated the solution of many arithmetic problems and issues to this day.

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Publication Date
Mon Dec 08 2025
Journal Name
Political Studies And Strategic
تطور تكنولوجيا الطائرات بدون طيار في ظل الحروب المستقبلية
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The development of drone technology in state of future warsDrones have recently imposed themselves as an effective multi-tasking weapon. States and armed groups have sought to possess them, due to their importance in delivering painful blows to the enemy at a low cost. This technology has played a prominent and varied role in many wars and stimulated countries to manufacture or obtain it

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Publication Date
Sun Nov 04 2018
Journal Name
Arab Science Heritage Journal
الشيخ الشيخ علي خان زنكنة واصلاحاته الداخلية في ايران
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                                                                                                          Shakh Ali Khan Zangna was a minister of a big state in terms of its wide lan

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Publication Date
Tue Nov 13 2018
Journal Name
Arab Science Heritage Journal
الاجراءات المنهج الأدبي في كتاب "أدب الكتاب" للصولي (ت335هـ)
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It is summarized that Abu-Baker Al-Soly is one of Arabic Muslim scientists who had special style in literary writing specifically in sciences and knowledge that had depended on the encyclopedia culture gained from various fields of science , this means that he was an individual who had participated to characterize features of Islamic –Arabic history enhanced the rules of it , this matter would encourage us to know the method and style of writing in the field of intellectual life in which the writer depended on the procedures direction of scientists that he lived in the Abbasid era .

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Publication Date
Mon Apr 29 2019
Journal Name
Arab Science Heritage Journal
توظيف شخصيات التراث الديني في شعر أديب کمال الدين
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 Using religious characters which come from religion is a significant means that poets applied in their texts. The Iraqi poet Adib Kamal Aldin applied religious characters as an active means helping the theme of the text and playing a great role in expanding the meanings and their implications in the text. 

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Publication Date
Sat Dec 31 2022
Journal Name
Tikrit Journal Of Administrative And Economic Sciences
التكلفة المستهدفة الخضراء وتأثيرها في تخفيض تكاليف الفشل البيئية
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يهدف البحث إلى تحليل خطوات التكلفة المس تهدفة الخضراء من أجل تخفيض تكاليف الفشل البيئية المتمثلة بالتكاليف الداخلية والخارجية للشركات الصناعية وجعل منتجاتها صديقة للبيئة وذات ضرر قليل من خلال تخضير المنتجات والتي تؤدي إلى تخفيض تكاليف الفشل البيئية

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Publication Date
Wed Mar 30 2022
Journal Name
Arab Science Heritage Journal
الجوانب السياسية في أفعال وأقوال الخلفاء الراشدين عند الاحتضار
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    as important aspects emerged related to the management of the caliphate and how it was transferred, and the clarification of the political trends and transformations at the end of their lives. In addition, how the Rightly Guided

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Publication Date
Sun Dec 02 2018
Journal Name
Arab Science Heritage Journal
القبائل الآمورية ودورها التأريخي في بلاد الرافدين وبلاد الشام
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The research titles “Ammorrite tribes and their historical role in Mesopotamia and Levant” deals with tribe structure, nomination, political and cultural roles of these tribes in Mesopotamia and Levant, as it terminate Sumerian presence in Iraq and changed historical course and contributed in changing population landmarks and started new bright era, in addition to admitting new beliefs, gods and laws, beside ruling principles which became tribal, i.e., dynasties instead of Sumerian rulings based on religion belief.

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