Silver/polyvinyl alcohol (Ag/PVA) nanocomposite films were synthesized via solution casting with varying concentrations of Ag nanoparticles (1–5 wt%). A comprehensive investigation was conducted to understand the influence of Ag content on the structural, optical, mechanical, thermal, electrical, and antibacterial properties of the composites. UV-Vis spectroscopy revealed a red shift in absorption peaks and a reduction in the optical band gap, which decreased from 3.78 eV for pure PVA to 3.37 eV for the 5 wt% Ag composite. FTIR and SEM analyses confirmed successful nanoparticle incorporation and morphological changes. The nanocomposites exhibited enhanced tensile strength, elongation at break, Young’s modulus, and hardness due t

This study has been undertaken to postulate the mechanism of impact test at low velocities. Thin-walled tubes of 100Cr6 were deformed under axial compression. In the present work there are seven velocities (4.429,4.652,5.240,5.600,5.942,6.264, 6.569) m\sec were applied to show how they effect the load, change in length, also the kinetic energy. However, the comparison between the obtained results and the other studies (Alexandar[3] , Abramowicz[4], Ayad[5]) was made the present work and Ayad data show good agreement. Load, change in length, kinetic energy were determined to understand the impact test.

Different solvents (light naphtha, n-heptane, and n-hexane) are used to treat Iraqi Atmospheric oil residue by the deasphalting process. Oil residue from Al-Dura refinery with specific gravity 0.9705, API 14.9, and 0.5 wt. % sulfur content was used. Deasphalting oil (DAO) was examined on a laboratory scale by using solvents with different operation conditions (temperature, concentration of solvent, solvent to oil ratio, and duration time). This study investigates the effects of these parameters on asphaltene yield. The results show that an increase in temperature for all solvents increases the extraction of asphaltene yield. The higher reduction in asphaltene content is obtained with hexane solvent at operating conditions of (90 °C

The survival of dried spores of A.flavus, Penicillia Spp., and Cladosporia Spp.inoculated into multivitamins and folic acid tablets were examined at different compression pressures.Survival of fungal spores decreased with increasing compression pressure. The level of survival at particular pressures was shown to depend on the size of the contaminating fungal spores.The lethal effect of tabletting was attributed to shearing forces upon the contaminating spores generated by interparticulate movement. This hypothesis was supported by the dependence of survival upon spore size.

Key words: Fungal spores, microbial contamination.

Different solvents (light naphtha, n-heptane, and n-hexane) are used to treat Iraqi Atmospheric oil residue by the deasphalting process. Oil residue from Al-Dura refinery with specific gravity 0.9705, API 14.9, and 0.5 wt. % sulfur content was used. Deasphalting oil (DAO) was examined on a laboratory scale by using solvents with different operation conditions (temperature, concentration of solvent, solvent to oil ratio, and duration time). This study investigates the effects of these parameters on asphaltene yield. The results show that an increase in temperature for all solvents increases the extraction of asphaltene yield. The higher reduction in asphaltene content is obtained with hexane solvent at operating conditions of (90 °C, 4/1

The segmentation of aerial images using different clustering techniques offers valuable insights into interpreting and analyzing such images. By partitioning the images into meaningful regions, clustering techniques help identify and differentiate various objects and areas of interest, facilitating various applications, including urban planning, environmental monitoring, and disaster management. This paper aims to segment color aerial images to provide a means of organizing and understanding the visual information contained within the image for various applications and research purposes. It is also important to look into and compare the basic workings of three popular clustering algorithms: K-Medoids, Fuzzy C-Mean (FCM), and Gaussia

           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

This study seeks to identify the role that the leadership trend plays in the management of health institutions in Iraq and its impact on improving the quality of the health service provided by analyzing some opinions of affiliates working in the Iraqi health sector where a survey list was used as a main tool for collecting primary data, as it was subjected to this analysis ( 60) of the medical staff, of whom (40) are doctors and (20) are affiliated with the rank of assistant physician, and (60) members of the administrative cadre have undergone their various job ranks and administrative specializations (department manager, auditor, observer, accountant, statistician, secretary). Reliance on statistical software (spss) in data ana

The research aims to measure the impact of the quality of the audit on the Earnings Quality, for a sample of private joint stock companies listed on the Iraq Stock Exchange, as the research sample included (14) private and listed joint stock companies in issuing their financial statements for the period from (2010-2018), as well as companies The audit offices in charge of auditing these companies, which number (18) companies or an audit office, and the research relied on two main models for measurement, as the first model reflects the assumed relationship between independent variables represented in the characteristics of external audit quality and measuring the extent of its impact on the dependent variable represented in the Ea