The research aims to achieve a set of objectives, the most important of which is determining the extent to which the auditors of the research sample in the Federal Bureau of Financial Supervision adhere to the requirements of the quality control system according to the Iraqi Audit Manual No. The federal financial / research sample with the quality control system according to the Iraqi audit guide No. 7), and the researcher seeks to test the main research hypothesis and sub-hypotheses, and to achieve this, a questionnaire was designed by (Google Form) and distributed electronically to the elements of the research sample, Through the statistical package program (SPSS), the results of the questionnaire were analysed. In light of the applied

      The present paper discusses one of the most important Russian linguistic features of Arabic origin Russian lexes denoting some religious worship or some political and social positions like Qadi, Wally, Sultan, Alam, Ruler, Caliph, Amir, Fakih, Mufti, Sharif, Ayatollah, Sheikh.. etc.  A lexical analysis of the two of the most efficient and most used words of Arabic origin Russian lexes that are “Caliph and Sheikh” is considered in the present study. The lexicographic analysis of these words makes it possible to identify controversial issues related to their etymology and semantic development.

The study is conducted by the use of the modern Russian and Arabic dictionary, specifically, (Intermediate lexicon Dictionary

Because of the quick growth of electrical instruments used in noxious gas detection, the importance of gas sensors has increased. X-ray diffraction (XRD) can be used to examine the crystal phase structure of sensing materials, which affects the properties of gas sensing. This contributes to the study of the effect of electrochemical synthesis of titanium dioxide (TiO₂) materials with various crystal phase shapes, such as rutile TiO₂ (R-TiO₂NTs) and anatase TiO₂ (A-TiO₂NTs). In this work, we have studied the effect of voltage on preparing TiO₂ nanotube arrays via the anodization technique for gas sensor applications. The results acquired from XRD, energy dispersion spectro

   Nanochemistry is a significant area which involves the synthesis, design, and manipulation of particle structures with dimensions ranging from 1 to 100 nanometres. It is now one of the major concerns of pharmaceutical and biological researchers. The current study discusses recent advances in the use of silver nanoparticles (AgNPs) as a selective sensor for qualitative and colorimetric quantitative detection of mercury ions.   The synthesis of significant noble metal AgNPs is described as a novel, low-cost, quick, and simple method for detecting mercury ions. Due to the seriousness of mercury toxicity to our cells, AgNPs may be successfully employed for the detection of ecologically harmful mercury ions in a wide variety of aqueous

Establishing coverage of the target sensing field and extending the network’s lifetime, together known as Coverage-lifetime is the key issue in wireless sensor networks (WSNs). Recent studies realize the important role of nature-inspired algorithms in handling coverage-lifetime problem with different optimization aspects. One of the main formulations is to define coverage-lifetime problem as a disjoint set covers problem. In this paper, we propose an evolutionary algorithm for solving coverage-lifetime problem as a disjoint set covers function. The main interest in this paper is to reflect both models of sensing: Boolean and probabilistic. Moreover, a heuristic operator is proposed as a local refinement operator to improve the quality

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

Tin dioxide (SnO2) were mixed with (TiO2 and CuO) with concentration ratio (50, 60, 70, 80 and 90) wt% films deposited on single crystal Si and glass substrates at (523 K) by spray pyrolysis technique from aqueous solutions containing tin (II) dichloride Dihydrate (SnCl2, 2H2O), dehydrate copper chloride (CuCl2.2H2O) and Titanium(III) chloride (TiCl3) with molarities (0.2 M). The results of electrical properties and analysis of gas sensing properties of films are presented in this report. Hall measurement showed that films were n-type converted to p- type as titanium and copper oxide added at (50) % ratio. The D.C conductivity measurements referred that there are two mechanisms responsible about the conductivity, hence it possess two act

     Serious gases have been highly related to being prejudiced against human life within the environment. The evolution of a trustworthy gas sensor with an elevated response is of major importance for detecting various hazardous gases. Titanium dioxide (TiO₂) nanotubes (TNTs) are favorable candidates with considerable potential and stellar performance in gas sensor applications. In this work, we have studied the effect of voltage on preparing TiO₂ nanotubular arrays via the anodization technique for gas sensor applications. A simple electrochemical anodization approach was used to synthesize titanium dioxide nanotubes. Diverse techniques of characterization were used to evaluate TNTs. The results gained from fi