The research aims to shed light on the role of E-Audit in raising Independence and professional competence of the external auditor, the study has been applied on a sample of the branches of the Rafidain Bank n have been addressed research topic beside the theoretical, as put forward by the literature of accounting, audit and that the contents of the section first, either the practical side was required to test the hypotheses use form questionnaire, which was distributed to a sample of the external auditors and bankers research sample. He has applied for his part in the search for a standard of independence and professionalism of the external auditor and the factors influencing these standards, and the most import

New designs of solar using ray tracing program, have been presented for improved the performance and the out put power of the silicon solar cell, as well as reducing the cost of system working by solar energy. Two dimensional solar concentrator (Fresnel lenses) and three dimensional concentrators (parabola dish and cassegrain) were used as concentrator for photovoltaic applications (CPV). The results show that the performance efficiency and out power for crystalline silicon solar cells are improved.

The spectral response of the Si solar cell does not coincidence with the sun irradiance spectrum, so the efficiency of the Si solar cell is not high. To improve the Si solar cell one try to make use of most region of the sun spectrum by using dyes which absorb un useful wavelengths and radiate at useful region of spectrum (by stock shift). Fluorescence's dye is used as luminescent concentrator to increase the efficiency of the solar cell. The results show that the performance efficiency and out power for crystalline silicon solar cells are improved.

The importance of specifying proper aggregate grading for achieving satisfactory performance in pavement applications has long been recognized. To improve the specifications for superior performance, there is a need to understand how differences in aggregate gradations within the acceptable limits may affect unbound aggregate base behavior. The effects of gradation on strength, modulus, and deformation characteristics of high-quality crushed rock base materials are described here. Two crushed rock types commonly used in constructing heavy-duty granular base layers in the State of Victoria, Australia, with three different gradations each were used in this study. The gradations used represent the lower, medium, and upper gradation li

Nanoparticles generation by laser ablation of a solid target in a liquid environment is an easy method. Cadmium Telluride (CdTe) colloidal nanoparticles have been synthesized by laser ablation Nd:YAG with wavelengths of 1064nm and double frequency at 532 nm, number of pulses 50 pulses, with pulse energy= 620mJ, 700mJ of a solid target CdTe is immersed in double distilled deionized water (DDIW) and in methanol liquid. Influences of the laser energy and different solutions on the formation and optical characterization of the CdTe nanoparticles have been studied using atomic force microscope (AFM) and the UV-Vis absorption. As a results, it leads to the absorbance in UV-Vis spectra of samples prepared in water at laser wavelength of 532nm i

             The synthesis of nanoparticles (GNPs) from the reduction of HAuCl₄ ^.3H₂O by aluminum metal was obtained in aqueous solution with the use of Arabic gum as a stabilizing agent. The GNPs were characterized by TEM, AFM and Zeta potential spectroscopy. The reduction process was monitored over time by measuring ultraviolet spectra at a range of λ 520-525 nm. Also the color changes from yellow to ruby red, shape and size of GNP was studied by TEM. Shape was spherical and the size of particles was (12-17.5) nm. The best results were obtained at pH 6.

Nano-crystalline iron oxide nanoparticles (magnetite) was synthesized by open vessel ageing process. The iron chloride solution was prepared by mixing deionized water and iron chloride tetrahydrate. The product was characterized by X-Ray, Surface area and pore volume by Brunauer-Emmet-Teller, Atomic Force Microscope (AFM) and Fourier Transform Infrared Spectroscopy(FTIR)  .  The results showed that the XRD in compatibility of the prepared iron oxide (magnetite) with the general  structure of standard iron oxide, and in Fourier Transform Infrared Spectroscopy, it is strong crests in 586 bands, because of  the expansion vibration manner related to the metal oxygen absorption band (Fe–O bonds in the crystals of iron ox

 Powder of silver nanoparticles was prepared by Sol - Gel method successfully using silver nitrate , (AgNO3) gesture is added to sodium citrate (C6H5O7Na3) as a reducing agent and by using  Magnetic Stirrer to mix the solutions and heated then using centrifuge machine to separate the silver nanoparticles from solution .It is then dried in an oven at a temperature 40oC for 24 hours.     Structure characteristics was studied , the synthetic silver powder was prepared through the use of an (XRD). Results showed the composition of silver nanoparticles is a (fcc) and a constant lattice (4.086 ± 0.006 Ã…) by comparing it with standard tables (JCPDS) which is found perfectly matched to file with a number 04-0783, which