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 enviro

Purpose: the purpose of this study is to investigate how managers working for the General Authority for Irrigation and Reclamation Projects react to the impact of Emotional Intelligence (EI) on their performance.   Theoretical framework: The current study includes an intellectual framework on two variables, namely EI and Manager Performance (MP), because it is essential to investigate the relationship between these two variables and the impact of EI on MP.   Design/methodology/approach: The research problem is that a manager's capacity to make wise decisions about their work or interactions with subordinates is diminished when they have inadequate EI. The questionnaire is used as a tool for gathering data for the study, and the st

يسعى البحث إلى الاهتمام بإحدى الوظائف المهمة في إدارة الموارد البشرية وهي تقويم الأداء التي تواجه مجموعة من الانتقادات والآراء السلبية، اذ ظهر في الأّونة الأخيرة أنموذج جديد يمكن إن يتجاوز تلك السلبيات وهو أنموذج التغذية العكسية المتعدد المصادر درجة .وقد حاول الباحثان توظيف هذا المفهوم في اثنتين من المنظمات العامة العراقية هما (دائرة كهرباء الوسط) التابعة لوزارة الكهرباء
و (دائرة الماء والمجاري) ال

We consider the outflow of water from the peak of a triangular ridge into a channel of finite depth. Solutions are computed for different flow rates and bottom angles. A numerical method is used to compute the flow from the source for small values of flow rate and it is found that there is a maximum flow rate beyond which steady solutions do not seem to exist. Limiting flows are computed for each geometrical configuration. One application of this work is as a model of saline water being returned to the ocean after desalination. References Craya, A. ''Theoretical research on the flow of nonhomogeneous fluids''. La Houille Blanche, (1):22–55, 1949. doi:10.1051/lhb/1949017 Dun, C. R. and Hocking, G. C. ''Withdrawal of fluid through

Despite the great economic and commercial importance given to real estate by virtue of its view of the landscape or public roads, US courts have differed in their position on compensation for damages resulting from blocking that view or vision by public projects. Some courts compensated for such damages, other courts approved such compensation. Hence, this research came to shed light on the extent of the possibility of compensation for blocking the view or vision as a result of public projects, and the research has supported us with many judicial decisions.

The research aims to determine the strength of the relationship between time management and work pressure and administrative leadership, where he was taken a sample of (47) of the administrative leadership at the Higher Institute of security and administrative development in the Ministry of Interior was used questionnaire as a key tool in collecting data and information and analyzed the answers to the sample surveyed by using Statistical program (spss) in the arithmetic mean of the calculation and test (t) and the correlation coefficient, the research found the most important results: the existence of significant moral positive relationship between both time management and work pressure and administrative leadership, the leadership of th

 The solar radiation plays an important role on the energy balance of the earthatmosphere, which is the main source of energy.  Also the solar radiation is a main factor of all applications which use a solar energy as renewable energy source.  The purpose of this research is to study the monthly average changes for solar radiation for the period from 1985 to 1989 by using satellite Antenna Alignment from (NASA). The result shows that the monthly average radiation changes from one year to another because of the changing of it component of atmosphere, (gases, clouds and Aerosols) and as an enhancement for this conclusion, we compared the results with the monthly average radiation at clear atmosphere where the change was slig