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

Phytoplankton community is a model for of monitoring  aquatic systems and interpreting the environmental change in aquatic systems. The present study aimed to forecast environmental parameters that drive the change of phytoplankton community structure in the lake. The present study was carried out in Baghdad Tourist Island Lake (BTIL) for the period From October 2021 to May 2022. The study included the quality and quantity of phytoplankton, moreover, the highest and lowest value of the physical and chemical parameters were (Water temperature (13-30 °C), Light penetration (94-275cm), electric conductivity (837-1128 µS/cm), salinity (0.5-0.7 ‰), pH (7-8.2), total alkalinity (126-226 mg CaCO3/L), total Hardness (297-395 mg CaCO3/L

The current study was conducted to evaluate the effect a mixture of threespecies of arbuscular mycorrhizal fungi (Glomus etunicatum, G. leptotichum andRhizophagus intraradices) double and triple mixture and organic matter by usingplastic pots in the greenhouse at some mycorrhiza and physiological limitationscharacteristics in tomato plant after four and eight weeks of cultivation. Theresults of the determinants mycorrhiza significant increase the percentage ofmycorrhizal frequency F% dry weight of roots mycorrhiza (g.plant-1) andorganic matter in all mycorrhiza single, double and triple mixture after four andeight weeks cultivation treatments. The highest percentage of mycorrhizalfrequency and increase the dry weight of the root in the trea

The aim of the research is to provide an analytical study to promote financial inclusion in Iraq by clarifying the opportunities and challenges of the economic and demographic situation in Iraq, studying the structure of the financial system and introducing non-bank financial institutions operating in Iraq, and using the descriptive approach. Analytical in the study of the phenomenon of research, the research reached a number of conclusions, the most prominent of which were:

• Iraqi society is a young society.
• The majority of the population is 70 percent. They live almost in urban areas.
• The coverage of bank branch networks is concentrated in only four provinces, leaving other provinces outside financial

The purpose of this study was to evaluate the epidemiological characteristics of the mandibular fractures relating to gender, age, the etiology of injury, and the rendered treatment modalities and complications. The data of the patients who sustained mandibular fractures were retrieved and were analyzed retrospectively, and based on these data a descriptive analysis was conducted. A total of 112 patients were included in this study; the most common cause was road traffic accidents (RTAs) followed by assaults and missile injuries. The most frequently involved age group was 11 to 20 years, treatment modalities included conservative, closed reduction and indirect fixation, and open reduction and internal fixation (ORIF) in 11.6, 79.5, and 8.9%

The strategies of knowledge management have became the basis in the promotion of core competencies. Therefore gained an increasing prominence. This led the administrations of organizations to work to effectiveness of there strategies, which results to build there core competences through teamwork, empowerment and personal effectiveness of employees. From this arises research problem about the  organizations leaders recognize extent of knowledge management strategies which that lead to core competence. In addition the research tray definition the relation and nature of affect between its variables. The research was carried on sample (72) managers from board of supreme audit in Iraq and used statistical tools and methods.

Key words:Jasminumsambac, Volatile oil, Antioxidant.

The extraction of Cupressus sempervirens L. or cypress essential oil was studied in this paper. This cypress oil was extracted by using the hydro-distillation method, using a clevenger apparatus. Cupressus sempervirens L. leaves were collected from Hit city in Al-Anbar province – Iraq. The influences of three important parameters on the process of oil extraction; water which used as a solvent to the solid ratio (5:1 and 14:1 (ml solvent/g plant), temperature (30 to 100 °C) and processing time, were examined to obtain the best processing conditions to achieve the maximum yield of the essential oil. Also, the mathematical model was described to calculate the mass transfer coefficient. Therefore, the best conditions, that were obtained in

The interest in the intellectual capital and its development is a civilized necessity imposed by the requirements of the times and cannot imagine an advanced society in its potential productivity in poor efficiency of human capital, and features the work environment change permanently, putting the management of financial companies against a constant challenge toward coping with new developments in this changing environment and this is not taken unless owned by these companies qualified human resources and the provision of Culture organizers have, which manifested itself with the research problem by the following two questions:

1. Did the intellectual capital value specific financial and

 This study deals with segmenting the industrial market as an independent variable and targeting the industrial market as a dependent variable. Since the industrial sector represents one of the most important fundamental pillars to build the economies of countries and their development , the Iraqi industrial sector was chosen as a population for the study . Based on measuring the study variables , identifying them and testing the correlation and effect on each other , the study reached a group of findings:

1- Increasing the level of availability of study variables inside the companies “The study sample”.

2- There is a correlation between the independent v