The study aims at showing the active role of the internal auditors through explaining what they should be obliged to in writing the reports and financial and non financial statements according to the international standards of accounting to be transparent and integral. It also aims at giving the independence that the auditors should enjoy through connecting them to an Auditing Commissions to submit additional services in addition to assessing the instrument of control to evaluate risks, give consultations and the services related to the governance and independence of Supervising Council.                         

           The study aims at investigating the quality of internal auditing and its impact on nature, timing, and procedures of external audit, based on international auditing standards, in particular ISA (610). The standard ISA (610) requires the external auditors to assess independence, the scope of internal audit unit, competence, and due professional care of internal auditors as indicators that reflect the quality of internal audit performance before deciding to rely on internal auditors.

The sample of this study consisted of external auditors in Iraqi Solidary Companies for Auditing. A questionnaire was distributed to them via e-mail

Due to the great evolution in digital commercial cameras, several studies have addressed the using of such cameras in different civil and close-range applications such as 3D models generation. However, previous studies have not discussed a precise relationship between a camera resolution and the accuracy of the models generated based on images of this camera. Therefore the current study aims to evaluate the accuracy of the derived 3D buildings models captured by different resolution cameras. The digital photogrammetric methods were devoted to derive 3D models using the data of various resolution cameras and analyze their accuracies. This investigation involves selecting three different resolution cameras (low, medium and

     In this work, new di-acid monomers 4, 4’-di-carboxillic-2”-chloro-4”- nitro triphenylamine (Di-CO2H-1), 4, 4’- di-carboxylic -2”,4”,6”-trichloro-triphenylamine (Di-CO2H-2) were synthesized by reaction of p-cyanobenzofluride with two aromatic amines (2-chloro 4-nitro aniline and 2,4,6-trichloro aniline by aromatic nucleophilc substitution method to produce two di cyano intermediates compounds 4, 4’-Dicyano-2”-chloro-4”- nitro triphenylamine (Di-CN1) and 4, 4’-dicyano-2”,4”,6”-trichloro-triphenylamine (Di-CN2) which form final di-carboxylic monomers after alkaline hydrolysis. Finally, these monomers react with two different arom

The structure, optical, and electrical properties of SnSe and its application as photovoltaic device has been reported widely. The reasons for interest in SnSe due to the magnificent optoelectronic properties with other encouraging properties. The most applications that in this area are PV devices and batteries. In this study tin selenide structure, optical properties and surface morphology were investigated and studies. Thin-film of SnSe were deposit on p-Si substrates to establish a junction as solar cells. Different annealing temperatures (as prepared, 125,200, 275) °C effects on SnSe thin films were investigated. The structure properties of SnSe was studied through X-ray diffraction, and the results appears the increasing of the peaks

Computer-aided diagnosis (CAD) has proved to be an effective and accurate method for diagnostic prediction over the years. This article focuses on the development of an automated CAD system with the intent to perform diagnosis as accurately as possible. Deep learning methods have been able to produce impressive results on medical image datasets. This study employs deep learning methods in conjunction with meta-heuristic algorithms and supervised machine-learning algorithms to perform an accurate diagnosis. Pre-trained convolutional neural networks (CNNs) or auto-encoder are used for feature extraction, whereas feature selection is performed using an ant colony optimization (ACO) algorithm. Ant colony optimization helps to search for the bes

In the present article, Nano crystalline SnS and SnS:3% Bi thin films were fabricated using thermal
evaporation with 400±20 nm thickness at room temperature at a rate deposition rate of 0.5 ±0.01nm
/sec then annealing for one hour at 573 K for photovoltaic application. The prepared samples were
characterized in order to investigate the structural, electrical, morphological, and optical properties
using diverse techniques. XRD and SEM were recorded to investigate the effect of doping and
annealing on structural and morphological possessions, respectively. XRD showed an SnS phase
with polycrystalline and appeared to form an orthorhombic structure, with the distinguish trend
along the (111) grade,

This study suggests using the recycled plastic waste to prepare the polymer matrix composite (PMCs) to use in different applications. Composite materials were prepared by mixing the polyester resin (UP) with plastic waste, two types of plastic waste were used in this work included polyethylene-terephthalate (PET) and Polyvinyl chloride (PVC) with varies weight fractions (0, 5, 10, 15, 20 and 25 %) added as a filler in flakes form. Charpy impact test was performed on the prepared samples to calculate the values of impact strength (I.S). Flexural and hardness tests were carried out to calculate the values of flexural strength and hardness. Acoustic insulation and optical microscope tests were carried out. In general, it is found that UP/PV