Artificial neural networks usage, as a developed technique, increased in many fields such as Auditing business. Contemporary auditor should cope with the challenges of the technology evolution in the business environment by using computerized techniques such as Artificial neural networks, This research is the first work made in the field of modern techniques of the artificial neural networks in the field of auditing; it is made by using thesample of neural networks as a sample of the artificial multi-layer Back Propagation neural networks in the field of detecting fundamental mistakes of the financial statements when making auditing. The research objectives at offering a methodology for the application of theartificial neural networks wi

The Iraqi houses flattening the roof by a concrete panel, and because of the panels on the top directly exposed to the solar radiation become unbearably hot and cold during the summer and winter. The traditional concrete panel components are cement, sand, and aggregate, which have a poor thermal property. The usage of materials with low thermal conductivity with no negative reflects on its mechanical properties gives good improvements to the thermal properties of the concrete panel. The practical part of this work was built on a multi-stage mixing plan. In the first stage the mixing ratio based on the ratios of the sand to cement. The second stage mixing ratios based on replacing the coarse aggregate quantities with the

SnO2 thin films of different two thicknesses were prepared an glass substrate by DC magnetron sputtering. The crystal structure and orientation of the films were investigated by XRD patterns. All the deposited films are polycrystalline. The grain size was calculated as 25.35, 28.8 nm. Morphological and compositions of the films were performed by SEM and EDX analyses respectively. The films appeared compact and rougher surface in nature. The allowed direct band gap was evaluated as 3.85 eV, and other optical constants such as refractive index, extinction coefficient, real and imaginary parts of dielectric constants were determined from transmittance spectrum in the wavelength range (300-900) nm and also analyzed.
 

 Indium antimony (InSb) alloy were prepared successfully. The InSb films were prepared by flash thermal evaporation technique on glass and Si p-type substrate at various substrate temperatures (Ts= 423,448,473, and 498 K).       The compounds concentrations for prepared alloy were examined by using Atomic Absorption Spectroscopy (AAS) and X-ray fluorescence (XRF). The structure of prepared InSb alloy and films deposited at various Ts were examined by X-ray diffraction (XRD).It was found that all prepared InSb alloy and films were polycrystalline with (111) preferential direction .       The electrical properties of the films are studied with the varying Ts. It is found that

In this research, the effect of multi-walled carbon nanotubes (MWCNTs) on the alumina/chromia (Al₂O₃/Cr₂O₃) nanocomposites has been investigated. Al₂O₃/Cr₂O₃-MWCNTs nanocomposites with variable contents of Cr₂O₃ and MWCNTs were fabricated using coprecipitation process and followed by spark plasma sintering. XRD analysis revealed a good crystallinity of sintered nanocomposites samples and there was only one phase presence of Al₂O₃-Cr₂O₃ solid solution. Density, Vickers microhardness, fracture toughness and fracture strength have been measured in the sintered samples. The results show tha