Due to the increasing interest in the quality of auditing by writers, researchers and regulators of the auditing profession. The matter necessitated a statement of the extent to which the auditor practices professional skepticism, because of its significant impact in discovering errors and material misrepresentations contained in the financial statements in order to give the financial community confidence in them and the success of the audit process. The research aims to clarify the concept and importance of the practice of professional skepticism and its effect on the quality of the auditor's performance in Iraq. To achieve the research objectives, the two re

Refrigerant R134a has been widely utilized in automotive air conditioning systems (AACSs); R134a has a high global warming potential (GWP) of 1430 despite having zero ozone depletion potential (ODP). Coming refrigeration systems must include refrigerants with low GWP and zero ODP. The aim of this experimental study is to evaluate the thermal performance of an (AAC) with different values of compressor speeds, i.e., (1000, 1700, and 2400 rpm) and two thermal loads, i.e., (500 and 1000 Watt) with the absence and presence of liquid suction heat exchanger (LSHX) using R134a. The results showed that adding LSHX enhanced the COP cycle by 7.18%, 10.7%, and 3.09% for the first, second, and third speed, respectively, at 500 Watt, while the en

The internationalization of the Libyan crisis and its accompanying militarization of the conflict have played a vital role in hindering to reach a comprehensive political settlement solution in Libya. The increasing international greediness in the Libyan energy resources and the geopolitical importance of the Libyan State led to the involvement of many international and regional powers in this crisis and transformed the Libyan crisis into “proxy war”.  Moreover, the Turkish direct military intervention in the Libyan crisis is considered as one of the main constraints facing the international and regional efforts to settle the Libyan crisis as a result of the Turkish insistence on its military existence in Libya to preserve i

The Cu2SiO3 composite has been prepared from the binary compounds (Cu2O, and SiO2) with high purity by solid state reaction. The Cu2SiO3 thin films were deposited at room temperature on glass and Si substrates with thickness 400 nm by pulsed laser deposition method. X-ray analysis showed that the powder of Cu2SiO3 has a polycrystalline structure with monoclinic phase and preferred orientation along (111) direction at 2θ around 38.670o which related to CuO phase. While as deposited and annealed Cu2SiO3 films have amorphous structure. The morphological study revealed that the grains have granular and elliptical shape, with average diameter of 163.63 nm. The electrical properties which represent Hall effect were investigated. Hall coeffici

High temperature superconductors materials with composition Bi1.6-xSbxPb0.4Sr2Ca2-yCdyCu3OZ (x = 0, 0.1, 0.2 and 0.3) and (y = 0.01 and 0.02), were prepared by using the chemical reaction in solid-state ways, and test influence of partial replacement of Bi and Ca with Sb and Cd respectively on the superconducting properties, all samples were sintered at the same temperature (850 oC) and for the same time (195 h). The structural analysis of the prepared samples was carried out using X-ray diffraction (XRD) measurements performed at room temperature, scanning electron microscope (SEM) and dc electrical resistivity was measured as a function of temperature. It was found that the sample prepared by partial substitution of Sb at ratio (x= 0.2

Background: Low-level laser therapy (LLLT) has been extensively applied to improve wound healing due to some biostimulatory properties presented by laser arrays apparently able to accelerate the repair of soft tissue injuries. However, the role of proinflammatory interlukines not been studied yet. IL_1 ? represent one of the most important poroinflammatory interlukines that involved in wound healing. The goal of this study was to investigate the effect of 790-805nm diode laser on the expression of IL_1 ? during wound healing in mice. Materials and Methods: Standard-sized wounds (1.5cm) were carried out in the face of 96 white albino mice. Half of them underwent LLLT treatment (360 J/cm 2) at 790-805 nm delivered immediately after wound pro

       Currently, there is no established of e-waste treatment in Thi- Qar province, while their creating is increasing every year. It has been well- known that e-waste is a source of environmental degrading and their placement in landfills increases the irreversible climate change. A research model has been developed to link three components: coercive pressure, normative influence, and mimicry, then study their effect on e-waste adopt and continuance intentions. The model was validated using data collected from a field survey of 92 managers of small enterprises in Thi-Qar province.  A questionnaire was developed to collect data. It contains five major variables, exemplify by fourteen items. Als

The increasing use of plastics in various aspects of modern life resulted in the availability of enormous amount of wastes, including a negative effect on the environment and humans. So it is necessary to find solutions to deal with these wastes and ensure to use them as solutions to use in concrete mix . In this research the production of concrete containing high and low density polyethylene has been used by (5, 10, 15)% as a replacement of part of the volume of sand, so as to obtain concrete good compressive strength as well as other benefits such as improved possibility of pumping concrete and reduce the loss of concrete for workability polymer is a material that is non-absorbable of water . It is also intended to dispose of these was

The reliability of optical sources is strongly dependent on the degradation and device characteristics are critically dependent on temperature. The degradation behaviours and reliability test results for the laser diode device (Sony-DL3148-025) will be presented .These devices are usually highly reliable. The degradation behaviour was exhibited in several aging tests, and device lifetimes were then estimated. The temperature dependence of 0.63?m lasers was studied. An aging test with constant light power operation of 5mW was carried out at 10, 25, 50 and 70°C for 100hours. Lifetimes of the optical sources have greatly improved, and these optical sources can be applied to various types of transmission systems. Within this degradation range,

SKF Sami I. Jafar, Mohammad J. Kadhim, Engineering and Technology Journal, 2018 - Cited by 4