The main objective of the audit is The asset is maintained and operated efficiently and is done through to detect fraud and errors in the financial statements and to verify the accuracy and accuracy of the information contained therein and to give a neutral technical opinion on the basis of that, thus the auditor has a professional responsibility in achieving this goal, and that the effects of issuing a wrong opinion works on The loading of the beneficiaries is significant damage, And therefore the presence of any error or bias of the auditor when taking personal judgments in relation to the determination of the relative importance and the selection of audit samples and determine the adequacy and validity of evidence and implemen

The fuzzy assignment models (FAMs) have been explored by various literature to access classical values, which are more precise in our real-life accomplishment. The novelty of this paper contributed positively to a unique application of pentagonal fuzzy numbers for the evaluation of FAMs. The new method namely Pascal's triangle graded mean (PT-GM) has presented a new algorithm in accessing the critical path to solve the assignment problems (AP) based on the fuzzy objective function of minimising total cost. The results obtained have been compared to the existing methods such as, the centroid formula (CF) and centroid formula integration (CFI). It has been demonstrated that operational efficiency of this conducted method is exquisitely develo

The properties of structural and optical of pure and doped nano titanium dioxide (TiO₂) films, prepared using chemical spray pyrolysis (CPS) technique, with different nanosize nickel oxide (NiO) concentrations in the range (3-9)wt% have been studied. X-Ray diffraction (XRD) technique where using to analysis the structure properties of the prepared thin films. The results revealed that the structure properties of TiO₂ have polycrystalline structure with anatase phase. The parameters, energy gap, extinction coefficient, refractive index, real and imaginary parts were studied using absorbance and transmittance measurements from a computerized ultraviolet visible spectrophotometer (Shimadzu UV-1601 PC) in the wavelength

TiO2 thin films have been deposited at different concentration of
CdO of (x= 0.0, 0.05, 0.1, 0.15 and 0.2) Wt. % onto glass substrates
by pulsed laser deposition technique (PLD) using Nd-YAG laser
with λ=1064nm, energy=800mJ and number of shots=500. The
thickness of the film was 200nm. The films were annealed to
different annealing (423 and 523) k. The effect of annealing
temperatures and concentration of CdO on the structural and
photoluminescence (PL) properties were investigated. X-ray
diffraction (XRD) results reveals that the deposited TiO2(1-x)CdOx
thin films were polycrystalline with tetragonal structure and many
peaks were appeared at (110), (101), (111) and (211) planes with
preferred orientatio

Near-ideal p-CdS/n-Si heterojunction band edge lineup has been investigated for the first time with aid of I-V and C-V measurements. The heterojunction was manufactured by deposition of CdS films prepared by chemical spray pyrolysis technique (CSP) on monocrystalline n-type silicon. The experimental data of the conduction band offset Ec and valence band offset Ec were compared with theoretical values. The band offset Ec=530meV and Ev=770meV obtained at 300K. The energy band diagram of p-CdS/n-Si HJ was constructed. C-V measurements depict that the junction was an abrupt type and the built-in voltage was determined from C-2-V plot

The orogenic gold deposit of Tamilouw – Haya is hosted by slate and metapelitic rocks within Tehoru metamorphic complex. Gold and polymetallic sulfides mineralization at study area is predominantly formed in the form of veins, stockwork and breccia although minor dissemination is slightly appeared in the rock float samples. They are trapped and controlled by NE-SW and NNE-SSW trending geologic structure occurred during orogeny process from Late Miocene to Pliocene. The common ore minerals assemblage at Tamilouw – Haya deposit are dominated by native gold, chalcopyrite, pyrite, sphalerite, galena, pyrrhotite, tetrahedrite-tennantite (sulphosalt), marcasite,realgar, kalininite and arsenopyrite as hypogene minerals and accompanied by co

Interested current Research measuring damage currency Swap by converting The ministry of higher Education and scientific Research money The Iraqi dinar To U.S dollar by Trade Bank Of Iraq , And that The damage Generated resulting from Deferent Between the Exchange Rate adopted From Central Bank of Iraq and Market Exchange Rate adopted by The Trade Bank Of Iraq , and Which led to the greet damage ( losses ) in Bearing by the ministry, which led to the reduction of the financial allocations for licensed curriculum outside of Iraq , and this in turn leads  to reduction in the number of students Sender ( scholarships )  outside Iraq.

Where the estimated loss (damage) that suffer by the Ministry of H