This paper discusses the role of Auditors' Technological Maturity in reinforcing the quality of auditing profession, through focusing on the concepts of Technological Maturity and quality of auditing profession, as well as designing a proposed model for Technological Maturity which includes five evolutionary and sequential stages, and this proposed model would contribute to reinforce the quality of auditing. This proposed model will be employed in the field of auditing profession because the importance of the development and investment in this profession and the importance of the need for specialized knowledge in Information Technology, and the result of a proposed model is development of technological knowledge for the auditor to reach

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The administrations of Presidents Clinton and Bush Jr. have seen the emergence of neoconservatives. The neoconservative were the establishment of the Project for the New American Century (PNAC) project in 1997 during the Clinton administration. The neoconservatives, through the New Century Project, were able to make important foreign policy decisions, notably the Iraq Liberation Law, which was passed by Congress on January 26, 1998 and signed by President Clinton and became a law legitimized. Clinton became authorized to take whatever measures he saw fit to contribute to regime change in Iraq. The Bush administration has also undergone major and significant shifts in US strategy on US foreign policy. During the Bush admin

        In this paper, an estimate has been made for parameters and the reliability function for Transmuted power function (TPF) distribution through using some estimation methods as proposed new technique for white, percentile, least square, weighted least square and modification moment methods. A simulation was used to generate random data that follow the (TPF) distribution on three experiments (E₁ , E₂ , E₃)  of the real values of the parameters, and with sample size (n=10,25,50 and 100) and iteration samples (N=1000), and taking reliability times (0< t < 0) . Comparisons have been made between the obtained results from the estimators using mean square error (MSE). The results showed the

In this research, titanium dioxide nanoparticles (TiO₂ NPs) were prepared through the sol-gel process at an acidic medium (pH3).TiO₂ nanoparticles were prepared from titanium trichloride (TiCl₃) as a precursor with Ammonium hydroxide (NH₄OH) with 1:3 ratio at 50 °C. The resulting gel was dried at 70 °C to obtain the Nanocrystalline powder. The powder from the drying process was treated thermally at temperatures 500 °C and 700 °C. The crystalline structure, surface morphology, and particle size were studied by using X-ray diffraction (XRD), Atomic Force Microscopy (AFM), and Scanning Electron Microscope (SEM). The results showed (anatase) phase of titanium dioxide with the average grain size

Occupy public investment spending, a great deal of attention since the thirties of the last century, to play important role in economic and social development process and therefore most of the countries are trying different degree of economic development to the completion of the largest amount of public investment, especially in infrastructure, which is one of the pillars essential to economic development, and in order to maximize utilization of the completion of public investment should focus on achieving efficiency in completion.
    The current reality of public projects in Iraq, indicating the absence of several key characteristics that must be provided if these proje

Background This study aimed to develop remineralizing calcium-phosphate (CaP) etchant pastes for enamel conditioning before bracket bonding and evaluate the bonding performance, failure pattern, and enamel surface integrity post bracket debonding in comparison with the conventional phosphoric acid (PA) etchant gel. Material and Methods Micro-sized monocalcium phosphate monohydrate and hydroxyapatite (micro- and nano-sized) powders were mixed with various phosphoric and nitric acid concentrations to develop eight acidic CaP pastes. Ninety extracted human premolars were randomly assigned into eight experimental and one control group (n=10). The developed pastes and control (commercial 37% PA-gel) were applied onto the enamel using the etch-a

Background: Developing Goalkeeper’s performance is imperative to defence the goal. As the Football match’s nature needs implementning the skill with strength, and speed. so, the Goalkeeper demands special physical abilities that enabling him the ball blocking skill masterly. Objetive: The study aimed to identify the effect of developing some special physical abilities on the goalkeeper’s performance level while blocking executed balls from the penalty mark in football using plyometric training. Methodology: The experimental approach (continuous training that divided into two phases: General preparation, and Special preparation stage) was adopted for one experimental group by pre/post-measurements. The research sample was delib

Nitrogen (N) and phosphorus (P) are the most important nutrients for crop production. The N contributes to the structural component, generic, and metabolic compounds in a plant cell. N is mainly an essential part of chlorophyll, the compound in the plants that is responsible for photosynthesis process. The plant can get its available nitrogen from the soil by mineralizing organic materials, fixed-N by bacteria, and nitrogen can be released from plant as residue decay. Soil minerals do not release an enough amount of nitrogen to support plant; therefore, fertilizing is necessary for high production. Phosphorous contributes in the complex of the nucleic acid structure of plants. The nucleic acid is essential in protein synthesis regulation; t

The Adaptive Optics technique has been developed to obtain the correction of atmospheric seeing. The purpose of this study is to use the MATLAB program to investigate the performance of an AO system with the most recent AO simulation tools, Objected-Oriented Matlab Adaptive Optics (OOMAO). This was achieved by studying the variables that impact image quality correction, such as observation wavelength bands, atmospheric parameters, telescope parameters, deformable mirror parameters, wavefront sensor parameters, and noise parameters. The results presented a detailed analysis of the factors that influence the image correction process as well as the impact of the AO components on that process

Amid the growing demand for multifunctional and environmentally benign materials, lead-free double perovskites have emerged as a strategically important development in advanced functional materials research. This study presents the synthesis of Ba2PrMnO6 (BPMO) double perovskite nanocrystals for the first time via a hydrothermal method, and a comprehensive evaluation has been conducted using the density functional theory (DFT) framework. Structural, thermodynamic, electronic, optical, and mechanical properties were investigated through X-ray diffraction (XRD), ultraviolet-visible (UV-vis) spectroscopy, FESEM/EDX, FTIR, and density functional theory (DFT) calculations. XRD confirms a stable tetragonal I4/m phase with experimental lattice con