The research aimed to statement, which impact that the development of Iraqi auditing standards in the fight against corruption and to fulfill the reform requirements by conducting a comparative study analysis with a framework proposal to amend the Iraqi Audit directory number statement (6) issued by the Accounting and Auditing Standards Board of the Republic of Iraq dated 08/24/2002 on audit planning and supervision on the basis of the latest versions of international auditing standards in this regard.

The researchers concluded that there is a need to update the standards (evidence) audit accredited in the Republic of Iraq in accordance with international auditing standards to meet the requirements of the report of the external a

In this work, the plasma parameters (electron temperature and
electron density) were determined by optical emission spectroscopy
(OES) produced by the RF magnetron Zn plasma produced by
oxygen and argon at different working pressure. The spectrum was
recorded by spectrometer supplied with CCD camera, computer and
NIST standard of neutral and ionic lines of Zn, argon and oxygen.
The effects of pressure on plasma parameters were studied and a
comparison between the two gasses was made.

The analysis, behavior of two-phase flow incompressible fluid in T-juction is done by using "A Computational Fluid Dynamic (CFD) model" that application division of different in industries. The level set method was based in “Finite Element method”. In our search the behavior of two phase flow (oil and water) was studed. The two-phase flow is taken to simulate by using comsol software 4.3. The multivariable was studying such as velocity distribution, share rate, pressure and the fraction of volume at various times.  The velocity was employed at the inlet (0.2633, 0.1316, 0.0547 and 0.0283 m/s) for water and (0.1316 m/s) for oil, over and above the pressure set at outlet as a boundary condition. It was observed through the program

Ondansetron HCl (OND) is a potent antiemetic drug used for control of nausea and vomiting associated with cancer chemotherapy. It exhibits only 60 – 70 % of oral bioavailability due to first pass metabolism and has a relative short half-life of 3-5 hours. Poor bioavailability not only leads to the frequent dosing but also shows very poor patient adherence. Hence, in the present study an approach has been made to develop OND nanoparticles using eudragit^® RS100 and eudragit^® RL100 polymer to control release of OND for transdermal delivery and to improve patient compliance.

Six formulas of OND nanoparticles were prepared using nanoprecipitation technique. The particles sizes and zeta potential were measured

The application of low order panel method with the Dirichlet boundary condition on complex aircraft configuration have been studied in high subsonic and transonic speeds. Low order panel method has been used to solve the case of the steady, inviscid and compressible flow on a forward swept wing – canard configuration with cylindrical fuselage and a vertical stabilizer with symmetrical cross section. The aerodynamic coefficients for the forward swept wing aircraft were calculated using measured wake shape from an experimental work on same model configuration. The study showed that the application of low order panel method can be used with acceptable results

Indirect electrochemical oxidation of phenol and its derivatives was investigated by using MnO₂ rotating cylinder electrode. Taguchi experimental design method was employed to find the best conditions for the removal efficiency of phenol and its derivatives generated during the process. Two main parameters were investigated, current density (C.D.) and electrolysis time. The removal efficiency was considered as a response for the phenol and other organics removal. An orthogonal array L₁₆, the signal to noise (S/N) ratio, and the analysis of variance were used to test the effect of designated process factors and their levels on the performance of phenol and other organics removal efficiency. The results showed that th

This paper is focused on studying the effect of cutting parameters (spindle speed, feed and depth of cut) on the response (temperature and tool life) during turning process. The inserts used in this study are carbide inserts coated with TiAlN (Titanum, Aluminium and Nitride) for machining a shaft of stainless steel 316L. Finite difference method was used to find the temperature distribution. The experimental results were done using infrared camera while the simulation process was performed using Matlab software package. The results showed that the  maximum difference between the experimental and simulation results was equal to 19.3 , so, a good agreement between the experimental and simulation results  was achieved. Tool life w

This paper presents a newly developed method with new algorithms to find the numerical solution of nth-order state-space equations (SSE) of linear continuous-time control system by using block method. The algorithms have been written in Matlab language. The state-space equation is the modern representation to the analysis of continuous-time system. It was treated numerically to the single-input-single-output (SISO) systems as well as multiple-input-multiple-output (MIMO) systems by using fourth-order-six-steps block method. We show that it is possible to find the output values of the state-space method using block method. Comparison between the numerical and exact results has been given for some numerical examples for solving different type

in this paper, the current work was devoted to the manufacture of TiO2 nanoparticles doped with manganese,  synthesis by the sol-gel technique using a dip-conting device, for their hydrophilic properties and photocatalytic activity, and the products were characterized by X-ray diffraction, scanning electron microscopy, and Uv-Visible absorption, and the results  XRD showed an  phase Anatase  ,  and the results of the SEM Explained the shape of the morphology of the samples after the doping process compared with pure TiO2, and the results of a shift in light absorption from ultraviolet rays to visible light were evident. The results showed that the thin films have a high wettability   under visible rays

Malaysia will be an ageing population by 2030 as the number of those aged 60 years and above has increased drastically from 6.2 percent in 2000 and is expected to reach 13.6 percent by 2030. There are many challenges that will be faced due to the ageing population, one of which is the increasing cost of pensions in the future. In view of that, it is necessary to investigate the effect of actuarial assumptions on pension liabilities under the perspective of ageing. To estimate the pension liabilities, the Projected Unit Credit method is used in the study and commutation functions are employed in the process. Demographic risk and salary risk have been identified as major risks in analyzing pension liabilities in this study. The sensitivity