That analytical procedures are of analytical tools important because it gives assurance to the auditor-free financial statements of the economic units replace the audit of cases offraud and errors and distortions, and thereby to increase the effectiveness of the audit process and confirm the possibility oftrust and reliance on the financial statements that Adfgaha auditor.
Inspite of identify evidence of proof necessary to enhance the auditor's opinion the results reached in the audit p

Reinforced concrete barriers have been commonly used in protecting the important building because the response of R.C. barriers subjected to blast loading is practically more acceptable than other materials used to build the barriers. In this study, the response of R.C. barriers was detected due to the blast effects caused by two charge weights (50 kg and 400 kg); ANSYS 14 was used to simulate the problem. A horizontal distance of 2 m between the explosive TNT charge and the front face of wall was taken. The pressure on the front face of the concrete barriers was measured at three levels. The R.C. barrier was entirely damaged when subjected to the blast effects caused by 400 kg TNT explosion bomb. However, the 50 kg TNT charge had

Background: Nanoparticles are clusters of atoms in a size range from (1-100) nm. Nano dentistry creates amazing useful structures from individual atoms or molecules (nanoparticles), which provides a new alternative and a possibly superior strategy in prevention and treatment of dental caries through management of dental plaque biofilms. The aim of the study was to test the sensitivity of Streptococcus mutans to different concentrations of hydroxyapatite and iron oxide nanoparticles suspension solutions, in comparison to chlorhexidine, and de-ionized water, in vitro. Materials and methods: Agar well technique was applied to test the sensitivity of Streptococcus mutans to different concentrations of hydroxyapatite and iron oxide nanoparticle

Economic units can benefit from the cleaner production strategy, which aims to reduce the environmental impact of economic activities while improving efficiency and profitability. Accordingly, the aim of the research was to clarify the knowledge foundations of cleaner production costs and to indicate their role in reducing the costs of poor quality (the costs of failure). A set of conclusions has been reached, the most important of which is that cleaner production has achieved a reduction in the costs of external failure, represented by the costs of guarantee, by an amount of 12,339,000 dinars. Contributes to reducing the costs of failure, and based on the conclusions, a set of recommendations were presented, the most important of w

Abstract. Froth flotation is a solid-liquid separation technique that uses hydrophobicity as a driving force. Bacteria and other drinking water microorganisms tend to be hydrophobic and can be removed from water using this application. The biggest limitation against using froth flotation in the drinking water industry is the difficulty of producing froth without chemical frothers and holding bacteria in this froth without chemical collectors which deteriorate water taste and odor. Recently, researchers at the University of Sheffield described a method for producing froth using only water and compressed air. This has enabled froth flotation to be studied as an alternative to biocides for the removal of bacteria from drinking water. T

Experimental study of heat transfer coefficients in air-liquid-solid fluidized beds were carried out by measuring the heat rate and the overall temperature differences across the heater at different operating conditions. The experiments were carried out in Q.V.F. glass column of 0.22 m inside diameter and 2.25 m height with an axially mounted cylindrical heater of 0.0367 m diameter and 0.5 m height. The fluidizing media were water as a continuous phase and air as a dispersed phase. Low density (Ploymethyl-methacrylate, 3.17 mm size) and high density (Glass beads, 2.31 mm size) particles were used as solid phase. The bed temperature profiles were measured axially and radially in the bed for different positions. Thermocouples were connecte

The photo-electrochemical etching (PECE) method has been utilized to create pSi samples on n-type silicon wafers (Si). Using the etching time 12 and 22 min while maintaining the other parameters 10 mA/cm² current density and HF acid at 75% concentration.. The capacitance and resistance variation were studied as the temperature increased and decreased for prepared samples at frequencies 10 and 20 kHz. Using scanning electron microscopy (SEM), the bore width, depth, and porosity % were validated. The formation of porous silicon was confirmed by x-ray diffraction (XRD) patterns, the crystal size was decreased, and photoluminescence (PL) spectra revealed that the emission peaks were centered at 2q of 28.5619° and 28.7644° for et

Thermal and catalytic pyrolysis of waste plastics in an inert atmosphere has been regarded as a creative method, since pyrolysis can convert plastics waste into hydrocarbons that can be used either as fuels or as a source of chemicals.

Natural Iraqi kaolin clay was used to synthesis the NaX nano- zeolite by hydrothermal conditions with average particle size equal to 77.63nm.Thermal decomposition kinetics of high-density polyethylene (HDPE) in the absence and presence of catalysts nano NaX Zeolite was investigated. Thermal and catalytic degradation of HDPE was performed using a thermogravimetric analyzer in nitrogen atmosphere under non-isothermal conditions 4, 7 and 10 °C/min heating rates were employed in thermogravimetric anal

    This research study the effect of surface modification and copper (Cu) plating carbon fiber (CF) surface on the thermal stability and wettability of carbon fiber (CF)/epoxy (EP) composites. The TGA result indicates that the thermal-stability of carbon fiber may be enhanced after Cu coating CF. TGA curve showed that the treatment temperature was enhanced thermal stability of Ep/CF, this is due to the oxidation during heating. The Cu plating increased the thermal conductivity, this increase might be due to reduce in contact resistance at the interface due to chemical modification and copper plating and tunneling resistance.

   The increase of surface polarity after coating cause decreas

Polycrystalline ingots of cadmium telluride have been synthesized using the direct
reaction technique, by fusing initial component consisting from pure elements in
stoichiometric ratio inside quartz ampoule is evacuated 10-6 torr cadmium telluride has
been grown under temperature at (1070) oC for (16) hr. was used in this study, the phases
observed in growing CdTe compound depend on the temperature used during the growth
process. Crystallography studies to CdTe compound was determined by X-ray diffraction
technique, which it has zinc blend structure and cubic unit cell, which lattice constants is
a=6.478
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