The research aims to extrapolate the repercussions of the use of expert systems in the work of the external auditor on the quality of audit, as the research problem was that despite the use of these techniques in audit work, there is a problem related to the efficiency and effectiveness of these technological systems used in audit work, the feasibility of their use and the extent of their impact: The quality of the audit process.

The researchers adopted the questionnaire as a tool for collecting study data from a community composed of auditors in auditing offices and companies in Iraq, and the auditors of the Iraqi Federal Financial Supervision Bureau. The number of recovered and valid qu

Low incoming discharge upstream of Samarra-Al Tharthar System leads to sediment accumulation and forming islands, especially an island upstream of Al Tharthar Regulator. This island and the sedimentation threaten the stability of the structure and reduce the efficiency of the system. This study aims to hydraulically identify the sedimentation problem mentioned above, to find solutions of how to control the sediment problems, and to develop the capacity of
the system for 500 years return period flood of 15060 m3/s. Surface Water Modeling System (SMS10.1) with two dimensional depth average models (RMA-2) software were used to simulate and analyze the system. The results of analysis showed that the maximum permissible discharge through t

 An accurate and sensitive spectrophotometric method has been developed for the determination of carbamazepine (CRN.) in pure and dosage forms. The method is based on the oxidation of 2,4-dinitrophenylhydrazine (2,4-DNPHz) by potassium periodate than coupling with carbamazepine (CRN.) in alkaline medium to form a stable yellowish brown colored water-soluble dye with a maximum absorption at 485 nm. The variables that affect the completion of reaction have been carefully optimized. Beer’s law is obeyed over the concentration range of     (4-50 μg.mL-1) with molar absorptivity of (6.7335×103 L.mol-1.cm1). The limit of detection was (0.1052 μg.mL-1) and Sandell’s sensitivity value was 0.0350 μg.cm-2.

CuO nanoparticles were synthesized in two different ways, firstly by precipitation method using copper acetate monohydrate Cu(CO₂CH₁₃)₂·H2O, glacial acetic acid (CH3COOH) and sodium hydroxide(NaOH), and secondly by sol-gel method using copper chloride(CuCl₂), sodium  hydroxide (NaOH) and ethanol (C₂H₆O). Results of scanning electron microscopy (SEM) showed that different CuO nanostructures (spherical and Reef) can be formed using precipitation and sol- gel process, respectively, at which the particle size was found to be less than 2 µm. X-ray diffraction (XRD)manifested that the pure synthesized powder has no inclusions that may exist during preparations. XRD result

Three phenol-formaldehyde resins having pendant maleimides were prepared by poly condensation of N-(hydroxyphenyl) maleimides with formaldehyde under conditions similar to those in Novolac preparation. The prepared resins were modified by two methods, the first one includes esterification of phenolic hydroxyl groups in the prepared resins via their treatment with benzoyl, acryloyl, methacryloyl and cinnamoyl chlorides respectively in the presence of triethylamine, while the second modification includes free radical polymerization of vinylic bonds in the prepared resins to produce cross-linked thermally stable polymers.

This qualitative study was conducted on eight types of commercial baking yeast which available in local markets to estimate their fermentation activity as affecting the Bread industry and the impact of the salt added to DoughLeavening, The results showed a great variation in the fermentation capacity of yeast samples (their role in swelling the dough), most notably the sample value Y3 and least sample Y7 and reached 80% and 20% respectively, and the value of Leavening by using the two types of yeast with addition of three levels of salt (0 , 1 and 2%) have 20.0 , 19.7 and 15.7 of the sample Y3, compared with 10.5 , 10.3 and 8.8 of the sample Y7 for each of the levels of salt respectively, reflect

Non thermal argon plasma needle at atmospheric pressure was constructed. The experimental set up was based on simple and low cost electric components that generate electrical field sufficiently high at the electrodes to ionize various gases which flow at atmospheric pressure. A high AC power supply was used with 9.6kV peak to peak and 33kHz frequency. The plasma was generated using two electrodes. The voltage and current discharge waveform were measured. The temperature of Ar gas plasma jet at different gas flow rate and distances from the plasma electrode was also recorded. It was found that the temperature increased with increasing frequency to reach the maximum value at 15 kHz, and that the current leading the voltage, which demonstra