The auditor has a role in allocating joint costs in the gas industry, and the auditor's procedures are considered as systematic critical examination, analysis and evaluation of everything related to costs in general and joint costs in the gas industry in particular, with the aim of controlling the joint costs of gas industry products, and knowing the share of the cost of each product from the total industry costs Gas products reflect the reality of the company's performance by discovering weaknesses, defects and any errors, to ensure increased effectiveness and efficiency of the parties concerned with auditing them and imposing control and control over the company's resources, as well as

The current study aimed the syntheses and characterizations of Gold nanoparticles (Au NPs) using a laser ablation Q-switched Nd: YAG laser with a wave-length of 355 nm at a variety of laser pulse energies (E) and deposited on porous silicon (PS). Optical emission spectrometer was used to diagnosed medium air to study gold plasma characteristics and prepared Au nanoparticles. The laser pulse energy influence has been studied on the plasma characteristics in air. The data showed the emergence of the ionic (Au II) spectral emission lines in the gold plasma emission spectrum. XRD has been utilized to examine structural characteristics. Moreover, AFM results 37.2 nm as the mean value of the diameter that is coordinated in a shape similar to the

a laser ablation Q-switched Nd: YAG laser with a wave-length of 355 nm at a variety of laser pulse energies (E) and deposited on porous silicon (PS). Optical emission spectrometer was used to diagnosed medium air to study gold plasma characteristics and prepared Au nanoparticles. The laser pulse energy influence has been studied on the plasma characteristics in air. The data showed the emergence of the ionic (Au II) spectral emission lines in the gold plasma emission spectrum. XRD has been utilized to examine structural characteristics. Moreover, AFM results 37.2 nm as the mean value of the diameter that is coordinated in a shape similar to the rod that appears for Au NPs, in addition to that, TEM has been an indication of the fact that syn

This study investigates the levels of gaseous and particulate pollutants (PM2.5, PM10, CO, and CO₂) emitted during charcoal-grilling activities in five selected restaurants in the Al-Karkh district of Baghdad, with a focus on their environmental and health implications. Developing countries, including Iraq, face severe pollution-related challenges exacerbated by inefficient combustion processes inherent to traditional cooking practices. Restaurants that rely on charcoal grilling are a significant source of both indoor and outdoor air pollution, posing acute and chronic health risks to workers and patrons. This research documented measured amounts of pollutants released from burning coal using two types of particulate matter (PM2.5; PM10)

This article uses coupled Eulerian–Lagrangian finite element algorithm to conduct a three-dimensional thermomechanical study to capture the shape and characteristics of defect type generated while achieving the dissimilar friction stir welding of aluminium alloys. The volume-of-fluid method is used to model the Eulerian region and predict the localised formation of process defects. Three different tool shapes are utilised to achieve the dissimilar friction stir welding joining between AA 2024-T3 on the advancing side and AA 6061-T6 on the retreating side. Process parameter effects such as rotational tool speed, traverse tool speed and tool tilt angle are also investigated. The finite element model results are validated by comparing with t

         This study involves the design of 24 mixtures of fiber reinforced magnetic reactive powder concrete containing nano silica. Tap water was used for 12 of these mixtures, while magnetic water was used for the others. The nano silica (NS) with ratios (1, 1.5, 2, 2.5 and 3) % by weight of cement, were used for all the mixtures. The results have shown that the mixture containing 2.5% NS gives the highest compressive strength at age 7 days. Many different other tests were carried out, the results have shown that the carbon fiber reinforced magnetic reactive powder concrete containing 2.5% NS (CFRMRPCCNS) had higher compressive strength, modulus of rupture, splitting tension, str