The research aims to shed light on the role of E-Audit in raising Independence and professional competence of the external auditor, the study has been applied on a sample of the branches of the Rafidain Bank n have been addressed research topic beside the theoretical, as put forward by the literature of accounting, audit and that the contents of the section first, either the practical side was required to test the hypotheses use form questionnaire, which was distributed to a sample of the external auditors and bankers research sample. He has applied for his part in the search for a standard of independence and professionalism of the external auditor and the factors influencing these standards, and the most import

  In this paper, Cu2S/CdS solar cells were prepared with different thickness of CdS layer, these layers were prepared by using chemical spray pyrolysis technique. The chemical spray solution was prepared by mixing cadmium chloride CdCl2 and thiourea CS(NH2)2 of molar concentration 0.1 M/L, the CdS layer was formed after the solution was sprayed on hot Aluminum substrate at temperature 400°C. Experimentally the type of CdS film was found as n–type depending on the results of Hall Effect, the value of the Hall factor (RH) is about – 1.348 x 10–6 m3/C and the density of the majority charge carriers (N) is about 4.64x1018 cm–3.       The prepared film was tested by using X-Ray

This research examines how Al-Sabah newspaper addressed violations of women’s rights in Iraq. Using content analysis, a sample of 157 articles published from July 1, 2021, to December 31, 2021, was analyzed. The study reveals diverse journalistic treatments, with interpretive approaches employed in addressing violations of Iraqi women’s rights. Social violations of women’s rights were the primary focus, and various forms of newspaper articles, including opinion pieces, were commonly used.

This research aims to investigate the approaches adopted by Iraqi newspapers in addressing the COVID-19 pandemic crisis. Employing a descriptive methodology and survey technique, the study conducts content analysis on articles published in three prominent newspapers: Al-Sabah, Al-Mada, and Tareeq Al-Shaab. A multi-stage sampling method was employed, encompassing 260 issues of the aforementioned newspapers. Data collection involved the use of a content analysis questionnaire, with the "How it was said?" method utilized to determine analysis categories.
The results showed that Al-Sabah newspaper adopted a positive approach in addressing COVID-19-related topics, while Al-Mada newspaper remained neutral, and Tare

Removing Congo red (CR) is critical in wastewater treatment. We introduce a combination of electrocoagulation (EC) and electro-oxidation (EO) to address the elimination of CR. We also discuss the deposition of triple oxides (Cu–Mn–Ni) simultaneously on both anodic and cathodic graphite electrodes at constant current density. These electrodes efficiently worked as anodes in the EC-EO system. The EC-CO combination eliminated around 98 % of the CR dye and about 95 % of the Chemical Oxygen demand (COD), and similar results were obtained with the absence of NaCl. Thus, EC-EO is a promising technique to remove CR in an environmentally friendly pathway.

<span lang="EN-US">The fundamental of a downlink massive multiple-input multiple-output (MIMO) energy- issue efficiency strategy is known as minimum mean squared error (MMSE) implementation degrades the performance of a downlink massive MIMO energy-efficiency scheme, so some improvements are adding for this precoding scheme to improve its workthat is called our proposal solution as a proposed improved MMSE precoder (PIMP). The energy efficiency (EE) study has also taken into mind drastically lowering radiated power while maintaining high throughput and minimizing interference issues. We further find the tradeoff between spectral efficiency (SE) and EE although they coincide at the beginning but later their interests become con

<span lang="EN-US">The fundamental of a downlink massive multiple-input multiple-output (MIMO) energy- issue efficiency strategy is known as minimum mean squared error (MMSE) implementation degrades the performance of a downlink massive MIMO energy-efficiency scheme, so some improvements are adding for this precoding scheme to improve its workthat is called our proposal solution as a proposed improved MMSE precoder (PIMP). The energy efficiency (EE) study has also taken into mind drastically lowering radiated power while maintaining high throughput and minimizing interference issues. We further find the tradeoff between spectral efficiency (SE) and EE although they coincide at the beginning but later their interests become con

This paper presents a point multiplication processor over the binary field GF (2²³³) with internal registers integrated within the point-addition architecture to enhance the Performance Index (PI) of scalar multiplication. The proposed design uses one of two types of finite field multipliers, either the Montgomery multiplier or the interleaved multiplier supported by the additional layer of internal registers. Lopez Dahab coordinates are used for the computation of point multiplication on Koblitz Curve (K-233bit). In contrast, the metric used for comparison of the implementations of the design on different types of FPGA platforms is the Performance Index.

The first approach attains a performance index

The research represents an applied study to the urban scene of Baghdad city center within the area of (Al Bab Al Sharqi – Al Tahrir Square) through studying and identifying the levels of the reciprocal correlation of advertising signs impact on urban scene , then finding out the indicators and potential values which have made advertising signs as positive value by achieving the mechanisms of visual quality or a negative value by achieving mechanisms of visual pollution. And then examining the resulted visual perception defect reforming mechanism from it and identify the basic elements represented of the laws and legislation known worldwide. When presenting the problem, The research depends on: (Lack of clear perception