This research aims to modify the components of stainless steel alloy by the method of surface engineering through the single diffusion coating technique in order to obtain new alloys with high efficiency in resisting harsh environmental conditions. Steam a mixture of sodium chloride ( ) and sodium sulfate ( ) at a temperature of 900 and then compare it with the base alloy. The results showed that the alloys produced in this way are very efficient. The results showed that the aluminum coating showed high efficiency in resisting oxidation and provided better protection for a longer time compared to the uncoated alloy due to the  oxide crust layer formed with high adhesion as well as the aluminum-rich phases, whether the phase

The research aims to achieve a set of objectives, the most important of which is determining the extent to which the auditors of the research sample in the Federal Bureau of Financial Supervision adhere to the requirements of the quality control system according to the Iraqi Audit Manual No. The federal financial / research sample with the quality control system according to the Iraqi audit guide No. 7), and the researcher seeks to test the main research hypothesis and sub-hypotheses, and to achieve this, a questionnaire was designed by (Google Form) and distributed electronically to the elements of the research sample, Through the statistical package program (SPSS), the results of the questionnaire were analysed. In light of the applied

Abstract
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Due to the dramatic environmental impact of sulfur emissions associated with the exhaust of diesel engines, last environmental regulations for ultra-low-sulfur diesel require a very deep desulfurization (up to 15 ppm), which cannot be met by the conventional hydrodesulfurization units alone. The proposed method involves a batch ultrasound-assisted oxidative desulfurization (UAODS) of a previously hydrotreated diesel (containing 480 ppm sulfur) so as to convert the residual sulfur-bearing compounds into their corresponding highly polar oxides, which can be eliminated easily by extraction with a certain highly polar solvent. The oxidizing system utilized was H₂O₂ as an oxidant, CH₃COOH as a

This study aims to reach the right of governorates that are not organized in a region to impose local legislation, including tax legislation, and the extent of the constitutionality of this legislation and its consistency with constitutional texts and legal rules. The imposition of local taxes finds its constitutional and legal basis in the Iraqi constitution for the year 2005 and the law of governorates not organized in a region.The imposition of local taxes corresponds to the principle of tax legality, which is reflected in the necessity of issuing tax laws from a competent authority, whether this authority is federal, regional or local. Rather, it is sufficient that it be competent

It was known that every left (?,?) -derivation is a Jordan left (?,?) – derivation on ?-prime rings but the converse need not be true. In this paper we give conditions to the converse to be true.

Many studies have focused on identifying and classifying freshwater fishes in Iraq, concerned with describing, organizing, and drawing up a list of freshwater fishes in Iraq or the Tigris and Euphrates rivers. Within the most recent updates at the beginning of 2023, 53 native freshwater and 20 exotic (alien or introduced) fish species are recorded and described. This study reviewed the database of morphology and molecular studies of freshwater fish in Iraq and reported species while surveying the fish fauna at different water bodies of the country from 2010 to the beginning of 2023. In conclusion, 29 species (about 40.3%) of all 72 fish species in Iraq still need to be available information on their molecular data.

The aim of the present work is concerned with the effect of ?-irradiation on PM-355 with absorbed dose of (30-160Mrad) range. This polymer is evaluated spectrophotometrically for use as high dose dosimeters. The absorption spectra of irradiated samples showed radiation induced absorption changes. There is an increment in absorption proportional with absorbed dose. This increment is attributed to interfaces traps which, are formed by irradiation. Calibration curve was drawn .The linear relation was found in calibration curve, and dosimeter range was determined from the linear part. The linearity in response curve suggested that PM-355 could be used as dosimeter within (30-160Mrad) rang. Energy gap shift was used as a second tool to determin