The research aim to measure the impact of the Industry specialization of the auditors on the quality in audit in Iraqi auditing firms, as well as measuring the factors of Industry specialization in the Iraqi audit companies by measuring the market shares of Iraqi audit firms that audit the companies listed on the Iraqi Stock Exchange For 2010 to 2016, by surveying the opinions of (35) Audit firm on the impact of the Industry specialization of auditing firms in audit quality factors, The effect of the variables was revealed through the use of the survey form Distributed to Iraqi audit companies, The industry speci

This study aimed at recognizing the impact of empowerment of human resources strategy on enhancing the financial performance in working banks in Jordan, the axes of the strategy were: informative sharing, free and independence, working teams, and organizational power. To achieve the objective of the study, a questionnaire is designed and distributed on the sample of the study, which represented 60 employees of Banks. After analyzing the data by using SPSS, the study resulted that there is positive impact of empowerment of human resources strategy on enhancing the financial performance in working banks in Jordan. It suggested that the working banks in Jordan should establish database, and to create working teams.

PVC/Kaolinite composites were prepared by the melt intercalation method. Mechanical properties, thermal properties, flammability and water absorption percentage of prepared samples were tested. Mechanical characteristic such as tensile strength, elongation at break; hardness and impact strength (charpy type) were measured for all samples. It was found that the tensile strength and elongation at break of PVC composites decreased with increasing kaolinite loading. Also, the hardness of the composites increases with increase in filler content .The impact strength of the composites at the beginning increases at lower kaolinite loadings is due to the lack of kaolin adhesion to the matrix. However, at higher kaolin loadings. This severe agglom

This study investigates the ionic conduction dependence on the size of alkaline cations in gel polymer electrolytes based on double iodide can enhance by incorporating a salt having a bulky cation.

Zinc sulfide(ZnS) thin films of different thickness were deposited on corning glass with the substrate kept at room temperature and high vacuum using thermal evaporation technique.the film properties investigated include their absorbance/transmittance/reflectance spectra,band gap,refractive index,extinction coefficient,complex dielectric constant and thickness.The films were found to exhibt high transmittance(59-98%) ,low absorbance and low reflectance in the visible/near infrared region up to 900 nm..However, the absorbance of the films were found to be high in the ultra violet region with peak around 360 nm.The thickness(using optical interference fringes method) of various films thichness(100,200,300,and 400) nm.The band gap meas

The rheological and fusion behavior of polyvinyl chloride (PVC) compounds plays a dominant role in
the processing operations and in the development of physical properties in the processed material. A
comprehensive study was made in this work to evaluate the effect of shear and thermal history on stability, mechanical and rheological properties of rigid PVC compounds. Different samples of Rigid Poly vinyl chloride including dry blend powder, granules, and bottles molded from both were examined. A study was also made on recycled RPVC where 25% of reclaimed material was continuously blended with fresh dry blend and processed for 15 cycles. Results showed that compaction of the PVC material took place in the brabender plastograph at co

Research in Iraq has expanded in the field of material technology involving the properties of the lightweight concrete using natural aggregate. The use of the porcelinate aggregate in the production of structural light concrete has a wide objective
and requires a lot of research to become suitable for practical application. In this work metakaolin was used to improve compressive strength of lightweight porcelinate concrete which usually have a low compressive strength about 17 MPa . The effect of metakaolin on compressive, splitting tensile, flexure strengths and modulus of elasticity of lightweight porcelinate concrete have been investigated. Many experiments were carried out by replacing cement with different percentages of
met

Expansive soil spreads in Iraq and some countries of the world. But there are many problems can be occurred to the structures that built on, so we must study the characteristics of these soils due to the  problems that may be caused to these structures which built on these kinds of soil and then study the methods of treatment. The present study focuses on improving  the geotechnical properties of expansive soils by treating it Metakaolin(M). Metakaolin (M) has never been used before as an improvement material  for stabilizing the expansive soil . Metakaolin  is a pozzolanic material. It’s obtained by calcination of kaolinite clay at temperatures from 700°C to 800°C. Kaolin chemical composition is

Abstract:
Al-Marba'aniyah, which is a long cold wave, was defined by ancient
Iraqis. It represents the coldest days in Iraq. In this research paper, a new
scale was put to define it. It shows that the period between the minimum
temperature degree recoded in December and the minimum temperature
degree recorded in January is considered to be the period of Al-Marba'aniyah.
The research concluded that Al-Marba'aniyah is unsteady and it changes in
the days of its occurrence. It was also concluded that the dates of the
beginning and the end of Al-Marba'aniyah are unsteady, too. Moreover, it was
found out that each of the Siberian high, European high, and finally the
subtropical high are the responsible systems for

Introduction and Aim: Cancers are a complex group of genetic illnesses that develop through multistep, mutagenic processes which can invade or spread throughout the body. Recent advances in cancer treatment involve oncolytic viruses to infect and destroy cancer cells. The Newcastle disease virus (NDV), an oncolytic virus has shown to have anti-cancer effects either directly by lysing cancer cells or indirectly by activating the immune system. The green fluorescent protein (GFP) has been widely used in studying the anti-tumor activity of oncolytic viruses. This study aimed to study the anticancer effect of a recombinant rNDV-GFP clone on NCI-H727 lung carcinoma cell line in vitro.   Materials and Methods: The GFP gene was inserted t