Financial inclusion refers to the access of financial services at low cost and high-quality from the formal financial sector to all segments of society, especially marginalized groups, and then use and benefit from them. Financial inclusion is also associated with banking stability, as well as with financial integrity and financial protection for the consumer, therefore, it achieves a number of objectives, the most important of which is to support and enhance banking stability. This is what made it attract the attention of many countries and central banks recently.

     The study aims to show the impact of financial inclusion indicators on ban

The professional skepticism is one of the fundamental concepts necessary for practicing the audit profession, without which the auditor can not reach a reasonable assurance as to the correctness of the evidence and the information obtained by the auditing department. The auditor's possession of the characteristics of professional skepticism and his practice of professional skepticism during the audit process lead to an increase The quality of audit and thus raise the confidence of the financial community in the audit profession again after the exposure of several crises led to the loss of financial society confidence in the audit profession.

The aim of the study is to measure the impact of professional sk

Reflection cracking in asphalt concrete (AC) overlays is a common form of pavement deterioration that occurs when underlying cracks and joints in the pavement structure propagate through an overlay due to thermal and traffic-induced movement, ultimately degrading the pavement’s lifespan and performance. This study aims to determine how alterations in overlay thickness and temperature conditions, the incorporation of chopped fibers, and the use of geotextiles influence the overlay’s capacity to postpone the occurrence of reflection cracking. To achieve the above objective, a total of 36 prism specimens were prepared and tested using an overlay testing machine (OTM). The variables considered in this study were the thickness of the

Ketoprofen is a non-steroidal anti-inflammatory (NSAID) drug with analgesic, anti-inflammatory, and antipyretic effects. It is widely used in the treatment of inflammation and pain associated with rheumatic disorders such as rheumatoid arthritis, osteoarthritis, and in soft tissue injury. The purpose of this study was to prepare an  oral disintegrating tablets of ketoprofen by simple method. The tablets were prepared by direct compression method and different ratios of various subliming agents or superdisintegrants were incorporated. Then these tablets were evaluated for hardness, friability, weight variation, water absorption ratio, disintegrating time and dissolution time. The results showed that Formula F11 batch had short disint

According to the topics of study, The intensity of the news coverage of the Abu Ghraib scandal and the US soldiers' torture of Iraqi prisoners have become apparent since the scandal was revealed on April 29, 2004 until May 30, 2004 and the period in which the coverage of this scandal had intensified not only in Al-Zaman, but in all newspapers, magazines and other media locally and internationally. And according to a research taken from Al-Zaman magazine that showed great interest in highlighting the event, interpreting it, following up its roots and results, and showing contradictory claims and slogans between the US and Britain, particularly in respecting human rights and the spread of justice, equality and well-being in Iraq specifical

This work deals with determination of optimum conditions of direct diffusion bonding welding of austenitic stainlesssteel type AISI 304L with Oxygen Free High Conductivity (OFHC) pure copper grade (C10200) in vacuum atmosphere of (1.5 *10^-5 mbr.). Mini tab (response surface) was applied for optimizing the influence of diffusion bonding parameters (temperature, time and applied load) on the bonding joints characteristics and the empirical relationship was evaluated which represents the effect of each parameter of the process. The yield strength of diffusion bonded joint was equal to 153 MPa and the efficiency of joint was equal to 66.5% as compared with hard drawn copper. The diffusion zone reveals high microhardness than coppe

This research investigates the impact of Iraqi politicians' utilization of Twitter as an interactive media tool to communicate their positions and perspectives on political events. Twitter has become a significant platform for dialogue and interactive discussions. The survey method, specifically the descriptive approach, was employed to answer research questions and achieve objectives. A sample of 100 Iraqi Twitter users was selected, considering demographic variables such as gender, age, and educational background, during the period from September 15 to October 1, 2022.

        In this paper, the fill factor of the N749/TiO2 solar cell is studied and calculated using the analysis method at standard conditions; i.e., T=300k  and  100 mW/cm2 irradiation.. The current density was derived and calculated using the donor-acceptor model according to the quantum transfer theory in DSSC solar cells. We estimate the influence parameters in DSSC that's an equivalent circuit to the I-V curves for three solvents. The fill factor parameters of the N749/TiO2 device are found to be 0.137,0.146 and 0.127 with Butanol, Ethanol           and Acetonitrile for carrier concentration .  10¹⁸ 1/cm³ respectively. The photovoltaic characteristics I_Sc  , V_co<

  The Influence of annealing temperature on the optical properties of (CuInSe2) thin films was studied. Thermal evaporation in vacuum technique has been used for films deposited on glass substrates, these films were annealed in vacuum at (100C°, 200C°) for (2 hours). The optical properties were studied in the range (300-900) nm. The obtained results revealed a reduction in energy band gap with annealing temperature . optical parameters such as reflectance, refractive index, extinction coefficient, real and imaginary parts of the dielectric constant, skin depth and optical conductivity are investigated before and after annealing. It was found that all these parameters were affected by annealing temperature.