In order to specify the features of higher education process and its quantitative and qualitative development in Iraq ; one should look back at its historical process and the need of interesting with it .

Accordingly , there will be a chance for verifying the demand of the Iraqi society according to the political , social , and cultural changes especially  during the national governance (1932 – 1958 ) .

For depicting the most important quantitative and qualitative development of this kind of education the period of 1932 -1958 , and since there is no previous study that tackled this topic , here comes the need of writing this paper .

After historical

Abstract

                  The research seeks to shed light on green accounting information systems, analyze them, identify sustainability reporting and how to improve it, as well as study the importance of the Iraqi oil sector, analyze it, and work on applying green accounting information systems in order to improve the quality of sustainability reporting. Oil as a branch of the General Corporation for the Distribution of Oil and Gas Products to apply the practical aspect and prove the hypothesis of the research. Explaining the company's role in improving environmental conditions

research objectives to:
1. identify the social, economic and cultural factors affecting consumption.
2. detect the consumption culture among the population in the city of Erbil.
3. Identify the GATT consumer protection and rights.
The most important results:
1. that there is variation in the answers of respondents about keep up with modernity in the basic consumption (necessary), it swallowed the proportion of yes answers about keep up with modernity in food consumption (72%), and is an indication of growing consumer awareness of the individual in the side of nutrition. The clothing on the side of the proportion of yes answers amounted to (85%), in the health field note that the percentage of yes answers (83%), who are abr

The research utilizes data produced by the Local Urban Management Directorate in Najaf and the imagery data from the Landsat 9 satellite, after being processed by the GIS tool. The research follows a descriptive and analytical approach; we integrated the Markov chain analysis and the cellular automation approach to predict transformations in city structure as a result of changes in land utilization. The research also aims to identify approaches to detect post-classification transformations in order to determine changes in land utilization. To predict the future land utilization in the city of Kufa, and to evaluate data accuracy, we used the Kappa Indicator to determine the potential applicability of the probability matrix that resulted from

 Removal of direct blue dye by electrocoagulation method has been investigated using aluminum   electrode in a bench-scale electrochemical system. Current density, NaCl concentration,   electrocoagulation time, and dye concentration has been studied as effecting parameters in color   removal efficiency. Increasing of current density will increase the color removal efficiency and   energy consumption as well. While increasing NaCl concentration increase the color removal   efficiency but it decrease energy consumption. High dye concentration is needed for extra   electrocaogolation time to reach the same efficiency that obtained with low dye concentration .With   current applied 0.35 amps. and NaCl concentration of 2 g/l more

The study is concerned with the problem of the earthly identity of kindergarten children by verifying its aims in identifying the earthly identity of the first level of kindergarten children and the earthly identity of both levels of the kindergarten. The research also aims to identify the earthly identity of male and female kindergarten children. The study population is represented in public and private kindergartens on both sides of Baghdad city, Karkh & Rusafa for the academic year (2022-2023). The earthly identity test in its final form consisted of (10) items. The test was administered to a sample of (400) children in public and private kindergartens, who were selected randomly. The results showed that kindergarten children have

Parental socialization trends impacting seriously on the growth of individual
personality and psychological health trends ,love, acceptance and on confidence help
children to grow as a person who loves other accept others and trust and negative parental
attitudes such as excess portents us or negligence . and the focusing and demonstrate a
negative impact on the growth of excess an mental health and family play a significant role in
a childes life we can see how many manifestation of compatibility or incompatibility thatappear on individual behaviors and achieve their success or failure in life be returned to the
of human relations that prevailed between the family members of children in various stages of
his life fi

The objective of this study is to determination the content of some heavy metals (lead, cadmium, chromium) in colored tattoo stickers. twelve kinds of colored tattoo stikcers were collected from Baghdad markets, it was estimated heavy metals using atomic absorption spectrophotometer (Shimadzu A5000). The results indicated the concentrations of lead in all samples (1.61_1.00 mg / kg) and chromium in the three samples (0.85_0.97 mg / kg) while other samples are free of chromium , and cadmium. These elements are the components of printing inks and dyes in tattoo stickers, and this does not conform to the health and safety conditions for the packaging of food according to the organizations of the health and safety of

This study aims to investigate the relationship between corporate governance (CG) and audit quality (AQ) in the adequacy of the value relevance of accounting information (VRAI). The study sample included Iraqi firms listed on the Iraqi Stock Exchange (ISE) from 2010 to 2022. Nineteen firms were a research sample selected from 44 firms listed on the ISE. They chose to use the model (Ohlson, 1995) in measuring VRAI, which is based on measuring the absolute value of the level of value relevance to earnings per share (EPS) the absolute value of the book value suitability level VRAI. CG was measured through five factors: board size, gender of board members, independence of the board from the chief executive officer (CEO), ownership perce

       After the twenty – first century become  necessary for us motorcade era in educational a chevements by searching  for the best  strategies and teaching methods and  techniques  artotalbagesh  resorting to the strategy

Did not use in use in the teaching of the foreseeable  material  general by voice and teaching  perspective  for the student of the class fourth science

In particular ,so the researcher asking the question follows:

Can the peer education strategy to have an impact in perspective drawing skill development ?

   From here it demonstrated the importance of current research know the impact of  p