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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 Nov 30 2023
Journal Name
Iraqi Journal Of Science
The Potential Regulatory Role of miR-378 in the Expression of Bone Morphogenetic Protein-15 in Infertile Women with Hyperprolactinemia (HPL)
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     The aim of this study is to investigate the relationship between microRNA 378 and BMP15 gene expression levels in blood samples collected from 50 healthy fertile females as controls and 50 hyperprolactinemia infertile females by quantitative real-time polymerase chain reaction (RT-qPCR). Specific primers were designed for this purpose based on the sequences of microRNA 378 and BMP15 retrieved from NCBI and designed by primer 3 software. The result assessing the expression level of BMP15 in hyperprolactinemia (HPL) was 0.220, while the control group's fold change value was 1.000. The HPL group showed downregulation in the expression of the BMP15 gene. While the fold expression values of the miRNA378 gene in the hyperprolactinemia

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Publication Date
Tue Dec 29 2020
Journal Name
Iraqi Journal Of Science
The Effects of Akkermansia Munciniphila on Serotonin and Fetuin-A Hormone Levels and Some Biometric Parameters in Obese Patients
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The objective of the present study is to determine the anti-obesity effects of Akkermansia munciniphila  on some biometric measurements. 40 patients were divided into two groups, each with 20 patients; G1 group consumed the probiotic of A. munciphila   and G2   consumed placebo capsules. The results  showed significant effects on the body weight (p≤ 0.001), which was reduced by a range of -2.29 to -0.7, whereas non-significant differences were observed in the Waist circumferance  . The study also showed significant differences (p≤0.001) between the two groups in the levels of cholesterol (287 vs. 285 mg/dl) , whereas the level of  Triglyceride  significantly  decrease

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Publication Date
Thu Aug 29 2024
Journal Name
International Journal Of Sustainable Development And Planning
Exploring the Transformative Effects of GPS and Satellite Imagery on Urban Landscape Perceptions in Baghdad: A Mixed-Methods Analysis
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Publication Date
Sat Jan 01 2005
Journal Name
Journal Of The College Of Languages (jcl)
The Vogue of the Restoration Comedy of Manners and George Etherage's The Man of Mode; or, Sir Fopling Flutter
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The Vogue of the Restoration Comedy of Manners and George Etherage's The Man of Mode; or, Sir Fopling Flutter

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Publication Date
Mon Apr 03 2023
Journal Name
Journal Of Educational And Psychological Researches
The Effect of Proposed Strategy According to the Realistic Mathematics Theory on the Achievement and Mathematical Interrelation of third Intermediate Students
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Abstract

The current research aims to identify the effect of the proposed strategy in accordance with realistic mathematics on the achievement and mathematical Interrelation of third Intermediate students. Two samples were tested from the middle third grade in a school affiliated with the General Directorate of Baghdad- Rusafa, the first for the academic year (2022-2021). The experimental group is (30) students taught according to the proposed strategy, and the control group is (30) students based on the traditional method. To achieve the research objective, the researchers developed a test for achievement consisting of (30) items and a test of sports interconnection composed of (20) items. The results of the stu

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Publication Date
Sun Jun 02 2019
Journal Name
Journal Of The College Of Languages (jcl)
The tragedy and grief in Hebrew poetry of the middle ages: הטרגידיה והצער בשירה העברית של ימי הביניים
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This paper tackles tragedy and grief in the Hebrew poetry of the Middle Ages, as being topics which was transferred to it from Arabic poetry at that time. This came as a result of Hebrew poets quoting images from, and adopting the form and content of the Arabic poem. So, this topic was a prominent feature in the Hebrew poetry of the middle ages. The Hebrew poets focused upon this topic along three trends: poems of lamentation, whether being what are called national lamentation where poets expressed their feelings and grieves because of their remoteness and longing to their homeland, which is Palestine or the sacred land, as they claim; here, Zionist trends were apparent in many poems lamenting Zion and other cities. The other type of poe

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Publication Date
Sun Apr 06 2014
Journal Name
Journal Of Educational And Psychological Researches
مدى تقبل الأطفال لبيئتهم الصفية في الرياض الحكومية والأهلية
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The research aimed at measuring the degree to which the accept their class environment in governmental & civil Kindergartens &  it also aimed at knowing the differences between the dimensions of the measurement & the differences according to the kindergarten & class variables .

The researcher made a measurement for the class environment & it included five dimensions & the answering choices were three ( to a big extent , to some extent and no ) and after making sure that the measurement is usable , the researcher applied it on the sample which consisted of ( 212 )male & female children through the estimated answers of the teacher & the result was that there was an accep

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Publication Date
Thu Jun 30 2022
Journal Name
Association Of Arab Universities Journal Of Engineering Sciences
The effect of soaking and wetting on the properties of the gypsum soil treated with polyurethane
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the shear strength parameters of the treated and untreated gypsum soil under the effect of four soaking and drying cycles has studied in this paper, moreover examined the effect of wetting and drying cycles on the collapse potential of the soil and comparing between the behavior of the treated and untreated gypsum soil under the effect of the two conditions. Gypsum soil sample brought from Sawa lake in Al Muthana governorate with the content of gypsum 65.5%, the polyurethane polymer (PP) was used with different percentages 3, 6, and 10% to enhance the mechanical properties of gypsum soil, model was prepared to achieve four soaking and drying cycle to the samples before testing, this model consists of an Aluminum plate base with dimensions 7

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Publication Date
Wed Jan 01 2014
Journal Name
مجلة العلوم التربوية والنفسية
The effect of the self-scheduling strategy on the chemistry achievement of first intermediate female students
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Publication Date
Wed Apr 29 2020
Journal Name
Indian Journal Of Forensic Medicine & Toxicology
The Reliability of Orthodontic Treatment, According to the Needs of Patients Using the Dental Aesthetic Index
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Abstract Objectives: Malocclusion was and remains one of the most common problems which affects the psyche and social status of the individual, so the estimation of the malocclusion severity and needs a percentage of orthodontic treatment of Iraqi patients is the aim of this study. Method: A randomly selected 150 pairs of study models (48 male and 102 female) were involved in this study for patients attending an orthodontic clinic at College of Dentistry/ University of Baghdad seeking for treatment. The DAI scores were collected according to WHO guidelines directly from the study model with a digital caliper, score was calculated using the regression equation of 10 occlusal traits. The dental casts were classified into four groups to determ

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