The increase the rates of natural growth, urbanization and continuous migration, this has generated constant pressure and, as a result, the capital city of Baghdad faces a number of challenges related to its urban environment, including the challenge of acquiring real estate.

 and this research examines the impact of these holdings, representing the main base from which the various projects originate Urban in all areas (economic, social, and recreational).

this leads us to the research problem of the obstacles that arise during the process of acquiring real estate to carry out development projects, and to achieve the objectives of research, namely (work to create a regulatory methodology

Oil sector is one of the most important sectors affecting the ecological balance, as activity contributes to the oil companies to influence their working environment, both during the oil exploration and extraction process or during transfer from one place to another process. We will try through this research put an environmental audit program proposal takes into account all the financial aspects, commitment and performance, according to the laws and regulations and agreements as well as relevant international standards, was based on research on the premise that the development of an environmental proposal auditing program that includes environmental controls on oil industry phases which helps reduce or minimize environmental pollutants B

     The importance of this research is due to its importance goals, Which are about the attempt of researchers to investigate the probability of depending on businesses^, environments to transform organizations^, performance in away that enhance the leading  role of organizations  in their environments , and through views of a number of the staff working in the foundation of technical institutes in Mosul.  .

     After deciding the methodology of the study that ,in one hand ,performs the goals of the study , and achieving a suitable theoretical framework to present the concepts of businesses^, environments and the leadin

The current study aims to overcome the conflicts facing the company in its way of staying and continuing to maintain its performance excellent in light of the intense competition, which made it seek to find strong ways and links with its customers through electronic communication using electronic platforms, and this put confidence and safety in The place of suspicion and fear of not fulfilling credibility or violating the privacy, so this research comes to answer about the question:  “Can the company achieve an excellent performance by relying on the customer's electronic confidence?”.

The study followed the descriptive and analytical approaches by providing a virtual model and testing the zero hypotheses, which stipulat

يتحدث عن الاطار النظري للتعليم الرقمي وتأثيراته الاقليميه وأبعاده الداخلية

The presented research investigated the pollen morphology of endemic Iraqi Hypericum species. The study revealed phenotypic features of pollen grains in the polar and equatorial views and their quantitative and qualitative characteristics. The results showed that the pollen grains of the genus Hypericum were radially symmetrical and isopolar, and their apertures were simple and tricolporate, except the species H. davisii, distinguished as tetracolprate. Dividing the studied species based on pollen grain sizes comprised two groups. Small pollen grains with an average length of the equatorial view ranged between 10–16 μm in H. lysimachioides and H. vermiculare. Medium-sized pollen grains with an average extent between 17–26 μm e

The effect of gamma radiation at the doses (0 , 5 , 10 or 15 ) Gray on the callus of four Triticum aestivum immature embryos genotypes (AL-Hashmiya , AL-Noor AL-Zahraa and AL-Mellad ) were studied . The fresh and dry weight for callus and shoot tips beside numbers and lengths of the shoots were used as indicators after 8 weeks . Results revealed that (AL-Noor and AL-Zahraa ) was superior by giving highest fresh and dry weight reached 274.2 and 269.2 mg and 26 and 24.3 mg respectively as compared with AL-Hashmiya and AL-Mellad. Moreover, the control treatment and the dose 10 Gray gave highest fresh weight reached 277.4 and 259.1 mg while the dry weight was highest in the control treatment and the dose 5 Gray. addition 10 Gra

This growing interest of the international scientific specialized commissions is due to the role that the audit committee can play, as one of companies’ governance tools, to increase the accuracy and transparency of the financial information disclosed by the companies, through its oversight role on the process of preparing financial reports, its supervision on the internal audit function within the companies, and supporting its independency, as well as coordinating the efforts between the internal control unites and the external auditor represented by the (Board of Supreme Audit) to clear the observations and irregularities in order to reduce the fraud cases.

This research was built on an applied sample of audit committee works