The research aims to measure the impact of the quality of the audit on the Earnings Quality, for a sample of private joint stock companies listed on the Iraq Stock Exchange, as the research sample included (14) private and listed joint stock companies in issuing their financial statements for the period from (2010-2018), as well as companies The audit offices in charge of auditing these companies, which number (18) companies or an audit office, and the research relied on two main models for measurement, as the first model reflects the assumed relationship between independent variables represented in the characteristics of external audit quality and measuring the extent of its impact on the dependent variable represented in the Ea

    Using a reduction of TRIM simulation data, the sputtering yield behaviour of Zinc target bombard by heavy Xenon ions plasma is studied. The sputtering yield as a function of Zinc layer width, Xenon ion number, energy of ions, and the angle of ion incidence are calculated and illustrated graphically. The corresponding energy loss due to ionization, vacancies and phonons, are graphically shown and discussed. Further, we fit the calculations and expressions for fitted curves are presented with its coefficients.

Kombucha(Khubdat Humza) is composed of yeast and acetic acid bacteria especially, Acetobacter xylinum which forms a cellulose pellicle on tea broth. Kombucha(Khubdat Humza) produces bacterial cellulose pellicles, with unique purity and fine structure. It can be used in many forms, such as an emulsifier, stabilizer, dispersing agent, thickener and gelling agent but these are generally subsidiary to its most important use of holding on to water. Recently, bacterial cellulose is used in many special applications such as a scaffold for tissue engineering of cartilages and blood vessels, also for artificial skin for temporary covering of wounds, as well as its used in the clothing industry. The yield of cellulose produced were investiga

      Aim of this research is the description with evaluation the photons rate probability at quark-gluon reactions processes theoretically depending on quantum color theory. In high energy physics as well as quantum field theory and quantum chromodynamics theory,they are very important for physical processes. In quark–gluon interaction there are many processes, the Compton scattering, annihilation pairs and quark–gluon plasma. There are many quantum features, each of three  and systems that taken which could make a quark–gluon plasma in character system. First, electric quark charge and color quantum charge that’s satisfied by quantum number. Second, the critical temperature and

The rapid breakthrough achieved by technological progress in the field of designing and implementing women's fashion has resulted in the emergence of the need for quality control and control to improve the completed visual image of fashion as an aesthetic and functional product and not clothed in its abstract qualities.
The quality in women’s fashion and the importance of showing the design and conveying the design message to the recipient depends on the level of its implementation, starting from the selection of textile fibers and determining their appropriate characteristics for the functional purpose and design prepared by the designer and ending with the final operations of the costume. This calls for spreading awareness and c

ABSTRACT: In this research SnO2 thin films have been prepared by using hot plate atmospheric pressure chemical vapor deposition (HPCVD) on glass and Si (n-type) substrates at various temperatures. Optical properties have been measured by UV-VIS spectrophotometer, maximum transmittance about (94%) at 400 0C. Structure properties have been studied by using X-ray diffraction (XRD) , its shows that all films have a crystalline structure in nature and by increasing growth temperature from(350-500) 0C diffraction peaks becomes sharper and grain size has been change. Atomic force microscopy (AFM) uses to analyze the morphology of the Tine Oxides surface structure. Roughness & Root mean square for different temperature have been investigated. The r

  In this  research,  We  study the effect  of  irradiation  by  gamma rays from (Cs137) source  for the period time (21) days on optical propertices such as absorption coeffeicient ()and  energy gap (Eg) for  copper oxides thin films (CuO) prepared by the chemical spray pyrolysis and deposited on glass substrates at (350oC) for two different thicknesses  (  1000Ã…and 3000Ã…) .

 The research has been based on two main variables (information and communication technology) and the quality of blended education (physical and electronic), aiming to reveal the relationship between four dimensions (physical devices, software, databases, communication networks) and the elements of education represented by (the teacher, the student, the teaching process, curriculum).  The methodology and post-analysis-based research were conducted at the Technical College of Management / Baghdad through polling the opinions of a random sample that included (80) teachers out of (86) and the number of students (276) representing a random sample from all departments of the college (for the morning study) out of (3500) stud