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

Objective(s): To assess the practices of early childhood’s mothers regarding toilet training and to find out the relationship between mothers’ practices and their socio-demographic characteristics and their children’s demographic characteristics.
Methodology: A descriptive study is conducted at primary health care centers in Al-Rusafa District in Baghdad City for the period of September 19th 2020 to March 16th 2021. Non probability “convenient” sample of (225) early childhood’s mothers is selected. A questionnaire format is designed and composed of two parts: the first part includes mothers’ socio-demographic characteristics and their children and the second part includes structured close-ended questions to assess the p

Cerebellum is the most important and critical part of the central nervous system, cerebellum is very sensitive to the abnormal changes during the embryological development in its histological structure, the exposure to any infection during embryogenesis produce abnormalities in the cerebellum and behavioral of offspring. In this study we tried to study the ontogenesis of the cerebellum in the embryos of the albino rats and detection the effect of the AgNPs on the ontogenesis of the rat cerebellum after exposure of AgNPs during pregnancy. we used 60 female pregnant rats divided in to three group, each contain 20 female, (G1) treated with 2mg/kg /day suspension of silver nanoparticles (Ag NPs) (G2) treated with 20mg/kg/day AgNPs from first da

Background: The mechanical and physical properties of Polymethyl methacrylate (PMMA) don’tfulfill the entire ideal requirements of denture base materials. The purpose of this study was to produce new modified polymer nanocomposite (PMMA /ZrO2-TiO2) andassess itsimpact strength, transverse strength and thermal conductivity in comparison to the conventionalheat polymerized acrylic resin. Materials and Methods: Both ZrO2 and TiO2nano fillers were silanized with TMSPM (trimethoxysilyl propyl methacrylate) silane coupling agent before beingdispersed by ultrasonication with the methylmethacrylate (monomer) and mixed with the polymer by means of 2% by weight in (1:1) ratio, 60 specimens were constructed by conventional water bath processing

The results show the inability to apply the Taylor rule within inflation and GDP Gaps because the monetary behave is elated from the Iraqi economy.

When applying the Taylor rule to exchange rate with the inflation and the output gap, the results do not match the nominal price announced by the central thing, which proves the lack of commitment by the Central Bank by using the Taylor rule, whether short-run interest rate or exchange rate (Nominal Anchor),  so it did not stay to the Iraqi Central Bank only using the principle of Taylor with the expected inflation rate below the level of output (Macro activity) for the separation of monetary behavior from the real one o

The fuzzy assignment models (FAMs) have been explored by various literature to access classical values, which are more precise in our real-life accomplishment. The novelty of this paper contributed positively to a unique application of pentagonal fuzzy numbers for the evaluation of FAMs. The new method namely Pascal's triangle graded mean (PT-GM) has presented a new algorithm in accessing the critical path to solve the assignment problems (AP) based on the fuzzy objective function of minimising total cost. The results obtained have been compared to the existing methods such as, the centroid formula (CF) and centroid formula integration (CFI). It has been demonstrated that operational efficiency of this conducted method is exquisitely develo

The tests that measure special strength defined by speed contributes a great deal in evaluating the players' weaknesses and strengths so as to aid coaches judge their players according to scientific and objective measurements. The problem of the study lies in answering the following question : is there a test that measures legs' vertical strength defined by speed especially for youth basketball players? The aim of the research was to construct and standardize a test for measuring legs' vertical strength defined by speed in youth basketball. The subjects of the study were 74 youth basketball players from Baghdad. The researchers concluded that the test measures leg's vertical strength defined by speed for youth basketball players as well as

Utilizing the modern technologies in agriculture such as subsurface water retention techniques were developed to improve water storage capacities in the root zone depth. Moreover, this technique was maximizing the reduction in irrigation losses and increasing the water use efficiency. In this paper, a polyethylene membrane was installed within the root zone of okra crop through the spring growing season 2017 inside the greenhouse to improve water use efficiency and water productivity of okra crop. The research work was conducted in the field located in the north of Babylon Governorate in Sadat Al Hindiya Township seventy-eight kilometers from Baghdad city. Three treatments plots were used for the comparison using surface

Abstract

     The current research problem includes a variety of research motivations to serve the private health sector, which is witnessing a great competition from internal and external environments. In this regard, private medical clinics are increasingly seeking to attract and retain customers through the quality of their service offerings represented by health services. Innovative and effective marketing methods to improve performance and stay in competition, by relying on the physical evidence of the product as a component of the marketing mix of services and its role in particular in packaging and supporting the health service with concrete evidence that affects the customer an