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

Iraq suffers the continuing lack of water resources in generdwether it is surface or underearth water or rain. The study of rain has got the utmost importance in order to the rain direction in Iraq and in Mosul in particular and what it will be in future. It also shows the wet as well as the dry seasons and the possibility of expecting them and expecting their quantities in order to invest them and to keep this vital resource The research deals with predict the wet and dry rainy seasons in Mosul using (SPI) Standardized precipitation index extracted from conversion of Gamma distribution to standardized normal distribution , depending on data of monthly rain amounts for 1940-2013 . Results showed existence of 31 w

Tourist business organizations face a challenging and the risks dynamic environment reflected its impact on the community and generate extra under pressure in the responsibilities and burdens of exceptional and affected much of factors, accidents and risks as a result of the actions and attitudes of disasters variety may exceed the geography of States border, which requires the absorption of risks facing the tourism and how to manage and deal with them scientific and reasonable grounds for the diagnosis and treatment of risk and how to reduce the aggravation and the different kinds.

As risks affecting the most important and vital to organizations as a tourist aspects of the market share and styles tourist

        IGF-1  is a protein  produced  by  the liver in  response  to  growth hormone   stimulus.One important  key in effectively  preventing  and   treating  osteo arthritis, is establishing a healthy balance of IGF-1.    Leptin is a hormone  produced   by  adipose tissue,   acting as a  sensor  of  fat  mass in  part  of   a negative   feedback   loop   that maintains  a  set  point  for  body  fat  stores.  Leptin  plays  an important  role  in &nbs

  The accounting information that is produced by any System a user either entering or leaving, since the needs of the users began to evolve where he became the information provided by the current reporting system that does not meet their requirements in terms of users began to demand information, more quickly, and as a result of the needs of the user accounting system and the development of information and communications technology has emerged a new system (real- time reporting system), which has the ability to produce information at the moment of data gathered, it is no longer dependent on local circumstance, but this case has become a global response where the computer has become a cornerstone of the culture of the communi

Background: Background: Diabetes mellitus is a life-threatening disease. Global prevalence of diabetes mellitus is increasing rapidly providing a worrying indication and major threat to global health unless interventions are created through community awareness and knowledge regarding different aspect of DM.

Aims: To assess the level of awareness regarding diabetes risk factors, prevention and management among community members in Baqubah city and to identify any association between awareness level and some variables.

Methods: Across sectional study was carried out from the 1st of January - 30th of November 2019 in all primary health care centers (six centers) in center of Baqubah city. A convenien

Vocational education has great importance to comprehensive national development as it provides intermediate cadres able of operating the factories and laboratories in the farms and fields beside the work in the fields of health, service, administration and commercial. Due to the importance of this type of education in society, it is necessary to do a qualitative reform of vocational education in order to make the educational staffs get the necessary basic expertise to adapt the requirements of the labor market and try to rearrange and organize the workforce through put long-term economic and social policy through certain planning open to the workforce. The workforces structure according to gradual expansion in all the national ec

In the present study, cytogenetic and molecular techniques were conducted to detect the chromosomal aneuploidy and the involvement of N and H genes in squamous larynx carcinoma cell line Hep-2.Our results showed that numerical and structural abnormalities were involved in larynx cancer Hep-2.The total number of chromosomes ranging from tripolyploidy in passage187to more than that in passage207.The more frequent chromosomes involved in numerical aberrations were chromosomes1,7,16,17 and 18. Structural chromosomal aberrations were also detected.Deletion of short arm was detected in chromosome 1(del 1p) and the long arm of chromosome 1(del 1q)and 6(del 6q).Gaining on short arms were also recorded in chromosomes 3(3p+) and 12(12p+).At the mole

Abstract

Public debt has posed a major challenge to both developing and developed countries, which has focused attention on the optimal limits (threshold of debt) and its determinants.

The study examines the effect of the Public bank debt on the foreign reserves and the work of the foreign reserve as a limitation on the process of bank debt (part of the internal debt) for the period (2017-2004), in addition to finding the type and nature of the relationship between them according to the hypotheses of the study, Public bank debt and foreign reserves.

The study was based on data from the Iraqi banking sector, which showed that Iraq has a foreign reserve in line with internat