Givers of foreign Audit about Social Responsibility of Profit Organization. The recent time is charcterstically with big economic Organization activities, because there are many transactions between these Organizations and different financial markets development techniques.

This  encourgage business men to increase their efforts for investment in these markets. Because the Accounting is in general terms it represents a language of these Unions Activities and translate them in to fact numbers, for that there is need for Accounting recording for certain of these Organizations behavior and their harmonization with their Objectives.

In this respect the Audit function comes to che

Nd:YAG laser pulses of 9 nanosecond pulse duration and operating wavelength at 1.06 μm, were utilized to drill high thermal conductivity and high reflectivity aluminum and copper foils. The results showed a dependence of drilled holes characteristics on laser power density and the number of laser pulses used. Drilled depth of 74 ϻm was obtained in aluminum at 11.036×108 W/cm2 of laser power density. Due to its higher melting point, copper required higher laser power density and/or larger number of laser pulses to melt, and a maximum depth of 25 μm was reached at 13.46×108 W/cm2 using single laser pulse.

The usage of remote sensing techniques in managing and monitoring the environmental areas is increasing due to the improvement of the sensors used in the observation satellites around the earth. Resolution merge process is used to combine high resolution one band image with another one that have low resolution multi bands image to produce one image that is high in both spatial and spectral resolution. In this work different merging methods were tested to evaluate their enhancement capabilities to extract different environmental areas; Principle component analysis (PCA), Brovey, modified (Intensity, Hue ,Saturation) method and High Pass Filter methods were tested and subjected to visual and statistical comparison for evaluation. Both visu

Automation is one of the key systems in modern agriculture, providing potential solutions to the challenges related to the growing world population, demographic shifts, and economic situation. The present article aims to highlight the importance of precision agriculture (PA) and smart agriculture (SA) in increasing agricultural production and the importance of environmental protection in increasing production and reducing traditional production. For this purpose, different types of automation systems in the field of agricultural operations are discussed, as well as smart agriculture technologies including the Internet of Things (IoT), artificial intelligence (AI), machine learning (ML), big data analysis, in addition to agricultural robots,

In this study, the feasibility of Forward–Reverse osmosis processes was investigated for treating the oily wastewater. The first stage was applied forward osmosis process to recover pure water from oily wastewater. Sodium chloride (NaCl) and magnesium chloride (MgCl2) salts were used as draw solutions and the membrane that was used in forward osmosis (FO) process was cellulose triacetate (CTA) membrane. The operating parameters studied were: draw solution concentrations (0.25 – 0.75 M), oil concentration in feed solution (FS) (100-1000 ppm), the temperature of FS and draw solution (DS) (30 - 45 °C), pH of FS (4-10) and the flow rate of both DS and FS (20 - 60 l/h). It was found that the water flux and oil concentration in FS increas

In this paper, we characterize the percolation condition for a continuum secondary cognitive radio network under the SINR model. We show that the well-established condition for continuum percolation does not hold true in the SINR regime. Thus, we find the condition under which a cognitive radio network percolates. We argue that due to the SINR requirements of the secondaries along with the interference tolerance of the primaries, not all the deployed secondary nodes necessarily contribute towards the percolation process- even though they might participate in the communication process. We model the invisibility of such nodes using the concept of Poisson thinning, both in the presence and absence of primaries. Invisibility occurs due to nodes

This paper reports an evaluation of the properties of medium-quality concrete incorporating recycled coarse aggregate (RCA). Concrete specimens were prepared with various percentages of the RCA (25%, 50%, 75%, and 100%). The workability, mechanical properties, and durability in terms of abrasion of cured concrete were examined at different ages. The results reveal insignificant differences between the recycled concrete (RC) and reference concrete in terms of the mechanical and durability-related measurements. Meanwhile, the workability of the RC reduced vastly since the replacement of the RCA reached 75% and 100%. The ultrasound pulse velocity (UPV) results greatly depend on the porosity of concrete and the RC exhibited higher poros

 The current work utilizes the peel and pulp of the Iraqi eggplant to remove Alizarin Red S dye (ARS) from an aqueous solution. The isotherms of adsorption were studied and the factors that the effect them: temperature, the effect of surface nature and effect of ionic strength. The isotherms of adsorption of ARS on the peel were found obey the Freundlich, equation, but the isotherms of adsorption on the pulp were found to obey the Langmuir equation. At different temperatures, the adsorption process was studied, and it was found that when the temperature decreased, the adsorption increased. Based on the data we obtained in practice, the thermodynamic functions (∆H, ∆G, ∆S) were calculated as the process was exothermic, spontan

The survey showed sample opinions of officials in the general company for vegetable oils industry, and the statement of the order of the effect of these dimensions depending on the degree of importance, the questionnaire was used as a key tool in collecting data and information of the sample consisted of 30 officials, arithmetic mean, standard deviation, percentages, Spearman correlation coefficient and the global statistical analysis as a statistical methods that based on statistical program (SPSS), The researcher came to several conclusions, most important that there is high agreement by the respondents of the importance of the dimensions of building a mental picture of the company and to attract the consumer's attention, Also research