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The role of accounting standards, audit and finances in control On agricultural activity to achieve sustainable development
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The agricultural activity has a great significance in the all four dimensions of sustainable development. Firstly, the economic dimension which it contributes with the GDP, as well as, it is considered as an important source to attract the investment. Secondly, the environmental dimension which also contributes with conserving of the biodiversity, combating the desertification, and increasing the farmlands. Thirdly, for its role in the social dimension to achieve the food security, to eradicate the poverty, and providing jobs. Fourthly, toward the institutional dimension as well it is considered as a source that allows all people to participate effectively, and to exchange of the local and universal experiences and perspectives. For confronting of the challenges which are presented of the failure many projects of agricultural activity, and the misusing of devoted funds of supporting the agricultural activity, which led to the weakening of the role of agricultural activity in sustainable development. The research sought to embodies the criteria of accounting and audit , as well as the criteria of the financial funding in the censorship of agricultural activity to achieve the goals of sustainable development according to its dimensions. One of the most important conclusions, is that existence of the criteria of accounting and auditing, as well as criteria which concern with environmental and social sustainability, which are not employed at the censorship on the agricultural activity. To sum up, to achieve sustainable development, the research paper has recommended on the necessity of embodying those criteria when conducting censorship on the projects of agricultural activity, to achieve the aims of sustainable development.

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Publication Date
Thu Dec 29 2016
Journal Name
International Journal Of English And Literature
THE FORMS AND FUNCTIONS OF APOLOGIES WITH INDICATIVE REFERENCES TO THE LETTERS OF KEATS AND BYRON
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11-22 Description An apology may be defined as “the act of declaring one’s regret, remorse or sorrow for having insulted, failed, injured, harmed or wronged another (Internet Encyclopedia of Philosophy IEP). A definition quite interested in the function suggests that “an apology is a speech act addressed to B’s face–needs and intended to remedy an offence for which A. takes responsibility.”(Holmes, 1990: 159). Apologies are also" speech acts" that are hard to identify, define or categorize, a difficulty that arises directly out of the functions they perform (Lakoff, 2001: 201) and the forms they take. In function, they range from selfabasement for wrongdoing to the formal display of appropriate feeling. In form, they range from

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Publication Date
Wed Mar 16 2022
Journal Name
Journal Of Educational And Psychological Researches
The Degree to Which Princess Rahma University College Students Possess E-Learning Skills Related to Moodle from their Point of View, in Light of the Corona Crisis
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This study aims to identify the degree of students of Princess Rahma University College owning e-learning skills related to MOODLE as they perceived in the of light Corona crisis. The researchers' questionnaire consisted of (37) items, distributed in three areas of e-learning skills related to the MOODLE on (147) students were chosen randomly. The results of the study showed that the degree of students 'possession of e-learning skills related to the MOODLE was significant. The results also revealed that there were statistically significant differences in the degree of students' possession of electronic learning skills related to the MOODLE due to sex in favor of females. Finally, there were no statistically significant differences in the

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Publication Date
Tue Jun 30 2009
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
The Effect of Extraction Temperature and Solvent to Oil Ratio on Viscosity Index of Mixed-medium Lubricating Oil Fraction by Using Solvents Extraction
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In this study two types of extraction solvents were used to extract the undesirable polyaromatics, the first solvent was furfural which was used today in the Iraqi refineries and the second was NMP (N-methyl-2-pyrrolidone).
The studied effecting variables of extraction are extraction temperature ranged from 70 to 110°C and solvent to oil ratio in the range from 1:1 to 4:1.
The results of this investigation show that the viscosity index of mixed-medium lubricating oil fraction increases with increasing extraction temperature and reaches 107.82 for NMP extraction at extraction temperature 110°C and solvent to oil ratio 4:1, while the viscosity index reaches to 101 for furfural extraction at the same extraction temperature and same

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Publication Date
Sun Oct 12 2025
Journal Name
Journal Of Baghdad College Of Dentistry
Early and delayed effect of 2% chlorhexidine on the shear bond strength of composite restorative material to dentin using a total etch adhesive
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Background: Lack of durability of the bond of the dental adhesive systems to tooth structure is one of the most important problems in tooth colored restorative work. This in vitro study was performed to evaluate the effect of 2% chlorhexidine gluconate(CHX) on dentin bond strength by using total etch adhesive system at twenty-four hours and three months of water storage. Material and methods:A flat dentin surface was prepared for forty sound human maxillary premolar teeth which were acid etched with 36% phosphoric acid gel after being divided randomly into four groups of ten teeth each according to storage time and CHX application, theCHX was applied for 60 seconds before adhesive application for groups I and III which were tested after twe

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Publication Date
Sun Dec 07 2014
Journal Name
Baghdad Science Journal
Adsorption of some Metal Ions from Aqueous Solution on Iraqi Rice Bran and Its Relation to the Physical Properties of these Metal Ions
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Adsorption studies were carried out to test the ability of the Iraqi rice bran (Amber type) to adsorb some metals divalent cations (Cd2+, Co2+, Cu2+, Fe2+, Ni2+, Pb2+, and Zn2+) as an alternative tool to remove these pollutants from water. The Concentrations of these ions in water were measured using flame and flamless atomic absorption spectrophotometry techniques. The applicability of the adsorption isotherm on Langmuir or Freundlisch equation were tested and found to be dependent on the type of ions. The results showed different adsorptive behavior and different capacities of the adsorption of the ions on the surface of the bran. The correlation between the amounts adsorbed and different cation parameters including (electronegativity, io

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Publication Date
Mon Mar 07 2022
Journal Name
Journal Of Educational And Psychological Researches
Evaluating the level of readiness to teach science in the light of the information, media, and technology skills among undergraduate students at the Faculty of Education, King Khalid University
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This research aimed to evaluate the level of readiness to teach science in the light of the information, media, and technology skills among undergraduate students at the Faculty of Edu-cation, King Khalid University. To achieve this goal, a descriptive and analytical approach was used. A list of readiness to teach science was prepared in the light of Information, media, and technology skills, and in the light of this list, a cognitive test, observation sheet, and attitude scale were prepared to assess readiness to teach science in its three aspects, cognitive, behavioral, and emotional. The sample of the research consisted of (42) students enrolled in field training courses at the sixth, seventh and eighth levels. Research tools were app

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Publication Date
Wed Oct 07 2020
Journal Name
Indian Journal Of Forensic Medicine & Toxicology
Biological Activity of Complexes of Some Amino Acid: Review
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Publication Date
Wed Oct 07 2020
Journal Name
Indian Journal Of Forensic Medicine & Toxicology
Biological Activity of Complexes of Some Amino Acid: Review
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Publication Date
Thu Dec 20 2018
Journal Name
مجلة العلوم الاجتماعية والتربوية (ريس)
The acquisition of the concepts of nanotechnology by the students of chemistry in the college of Education for pure Sciences/ibn Al-Haytham and it`s relation to their technological
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One of the scientific education aims, preparing a student able to keep up with the scientific developments and innovations around him and make him contribute, adapt, investment and continue development. The concepts of nanotechnology from scientific innovation open up an important area of thinking and intervention in the field of chemistry applications in daily life, the technological changes lead to social, political and economic changes which result that the students to have the knowledge, understanding, awareness, appreciation and sense in applications of modern technology for their use optimally, in order to cope with these scientific and technological changes. The research aims at finding out the correlation between the acquisi

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Publication Date
Tue Dec 01 2015
Journal Name
Journal Of Engineering
Valuation the Impact of Risks on the Goals and the Safety of Construction Projects in Iraq
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Construction projects have a special nature and affect them many factors making them exposed to multiple risks as a result of the length of the implementation period and the multiplicity of stages, starting from the decision stage through implementation until the final delivery, which leads to increased uncertainty and the likelihood of risk.
The process of analysis and risk management is one of the effective and productive methods that are used in managing the construction projects for the purpose of increasing the chances of ending the project successfully in terms of cost, time and quality and at the lowest possible problems.

The research aims first to the effective planning for analysis and risk managemen

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