The research aim to measure the impact of the Industry specialization of the auditors on the quality in audit in Iraqi auditing firms, as well as measuring the factors of Industry specialization in the Iraqi audit companies by measuring the market shares of Iraqi audit firms that audit the companies listed on the Iraqi Stock Exchange For 2010 to 2016, by surveying the opinions of (35) Audit firm on the impact of the Industry specialization of auditing firms in audit quality factors, The effect of the variables was revealed through the use of the survey form Distributed to Iraqi audit companies, The industry speci

The development of wireless sensor networks (WSNs) in the underwater environment leads to underwater WSN (UWSN). It has severe impact over the research field due to its extensive and real-time applications. However effective execution of underwater WSNs undergoes several problems. The main concern in the UWSN is sensor nodes’ energy depletion issue. Energy saving and maintaining quality of service (QoS) becomes highly essential for UWASN because of necessity of QoS application and confined sensor nodes (SNs). To overcome this problem, numerous prevailing methods like adaptive data forwarding techniques, QoS-based congestion control approaches, and various methods have been devised with maximum throughput and minimum network lifesp

In this paper, a Modified Weighted Low Energy Adaptive Clustering Hierarchy (MW-LEACH) protocol is implemented to improve the Quality of Service (QoS) in Wireless Sensor Network (WSN) with mobile sink node. The Quality of Service is measured in terms of Throughput Ratio (TR), Packet Loss Ratio (PLR) and Energy Consumption (EC). The protocol is implemented based on Python simulation. Simulation Results showed that the proposed protocol provides better Quality of Service in comparison with Weighted Low Energy Cluster Hierarchy (W-LEACH) protocol by 63%.

The development of wireless sensor networks (WSNs) in the underwater environment leads to underwater WSN (UWSN). It has severe impact over the research field due to its extensive and real-time applications. However effective execution of underwater WSNs undergoes several problems. The main concern in the UWSN is sensor nodes’ energy depletion issue. Energy saving and maintaining quality of service (QoS) becomes highly essential for UWASN because of necessity of QoS application and confined sensor nodes (SNs). To overcome this problem, numerous prevailing methods like adaptive data forwarding techniques, QoS-based congestion control approaches, and various methods have been devised with maximum throughput and minimum network lifesp

The freedom to promote ideas is one of the freedoms protected by constitutions and laws, and it is exercised by individuals through traditional and electronic media. However, this freedom must be exercised according to certain limits, represented by the necessity of respecting human rights, just as individuals have the freedom to exercise their right to publish and express their opinion in every way. Frankly, in return, she must respect the rights of others . Perhaps the development that has occurred in the various media, including journalism, radio, television, and the emergence of a new medium represented by the Internet, has contributed significantly to harming the security of individuals through the promotion of extremist ideas. This be

An experimental study is conducted to investigate the effect of heat flux distribution on the boiling safety factor of its cooling channel. The water is allowed to flow in a horizontal circular pipe whose outlet surface is subjected to different heat flux profiles. Four types of heat flux distribution profiles are used during experiments: (constant distribution profile, type a, triangle distribution profile with its maximum in channel center, type b, triangle distribution profile with its maximum in the channel inlet, type c, and triangle distribution profile with its maximum in the channel outlet, type d). The study is conducted using heat sources of (1000 and 2665W), water flow rates of (5, 7 and 9 lit/min). The water

The automatic liquid filling system is used in different applications such as production of detergents, liquid soaps, fruit juices, milk products, bottled water, etc. The automatic bottle filling system is highly expensive. Where, the common filling systems required to complex changes in hardware and software in order to modify volume of liquid. There are many important variables in the filling process such as volume of liquid, the filling time, etc. This paper presents a new approach to develop an automatic liquid filling system. The new proposed system consists of a conveyor subsystem, filling stations, and camera to detect the level of the liquid at any instant during the filling process. The camera can detect accurately the leve

Electrospun nanofiber membranes are employed in a variety of applications due to its unique features. the nanofibers' characterizations are effected by the polymer solution. The used solvent for dissolving the polymer powder is critical in preparing the precursor solution. In this paper, the Polyacrylonitrile (PAN)-based nanofibers were prepared in a concentration of 10 wt.% using various solvents (NMP, DMF, and DMSO). The surface morphology, porosity, and the mechanical strength of the three prepared 10 wt.% PAN-based nanofibers membranes (PAN/NMP, PAN/DMF, and PAN/DMSO) were characterized using the Scanning Electron Microscopy (SEM), Dry-wet Weights method, and Dynamic Mechanical Analyzer (DMA). Using DMF as a solvent resulted in a lon