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

Abstract:

     Musa son of Yaqoob son of Izra, the Spanish poet, linguist, and  philosopher, was born in Granada. He has many poems representing  types of poetry. Also, he had important books, such as "the Poetry of Israel" and "Contemplative Research". He is knowledgeable in both Hebrew and Arabic, because most of his books were written in Arabic and the then translated to Hebrew. It seemed that he was influenced by Arab poets, specifically Abo Firas, and borrowed many issues, such as comparison, repetition, exaggeration, etc. and included them in his poetry.

     All know that Arabic literature clearly influenced Hebrew literature in the Spanish era. Ara

            Density Functional Theory (DFT) method of the type (B3LYP) and a Gaussian basis set (6-311G) were applied for calculating the vibration frequencies and absorption intensities for normal coordinates (3N-6) at the equilibrium geometry of the Di and Tetra-rings layer (6, 0) zigzag single wall carbon nanotubes (SWCNTs) by using Gaussian-09 program. Both were found to have the same symmetry of D_6d point group with C--C bond alternation in all tube rings (for axial bonds, which are the vertical C--Ca bonds in rings layer and for circumferential bonds C—Cc in the outer and mid rings bonds). Assignments of the modes of vibration IR active and inactive vibration frequ

This paper deals with constructing a model of fuzzy linear programming with application on fuels product of Dura- refinery , which consist of seven products that have direct effect ondaily consumption . After Building the model which consist of objective function represents the selling prices ofthe products and fuzzy productions constraints and fuzzy demand constraints addition to production requirements constraints , we used program of ( WIN QSB )  to find the optimal solution

This research was from an introduction, three topics and a conclusion, as follows:
The first topic: the concept of Islamic banks and their emergence and development, which includes three demands are:
The first requirement: the concept of Islamic banks and types, and there are two requirements:
* Definition of Islamic banks language and idiom.
* Types of Islamic banks.
The second requirement: the emergence and development of Islamic banks.
Third requirement: the importance of Islamic banks and their objectives.
We learned about the concept of banks and their origins and how they developed and what are the most important types of Islamic banks
The second topic: Formulas and sources of financing in Islamic banks and

The oxidative degradation of Orange G dye by nanosized CeO₂ catalyst has been performed in this study. The catalyst was prepared by precipitation method. Various characterization techniques were carried out to study the physical and chemical properties of the synthesized catalyst. The XRD result confirms well the formation of CeO₂ cubic phase.  The FTIR result showed the effect of calcination temperature for CeO₂ was clearly observed due to reduction in band intensity compared to uncalcined Ce nitrate sample. Meanwhile, the diffused reflection spectra recorded reflection spectra at 414 nm with an energy gap of 3.2 ev. The decolorization of Orange G dye by oxidation process were carried out  unde