A d.c. magnetron sputtering system was designed and fabricated. The chamber of this system is consisted from two copper coaxial cylinders. The inner one used as the cathode and the outer one used as anode with magnetic coil located on the outer cylinder (anode). The axial behavior of the magnetic field strength along the cathode surface for various coil current (from 2A to 14A) are shown. The results of this work are investigated by three cylindrical Langmuir probes that have different diameters that are 2.2mm, 1mm, and 0.45mm. The results of these probes show that, there are two Maxwellian electron groups appear in the central region. As well as, the density of electron and ion decreases with increases of magnetic field strengths.

The research aims to identify the magnitude of the impact of external debt on the gross domestic product in Morocco, and the importance of research lies in the role that external debt plays in addressing structural imbalances, if it is best disposed of according to well-studied economic plans by specialists in this regard, especially if these debts are directed with Other resources, as it helps pay the costs of these debts (debt servicing) that the external debt also raises the level of gross domestic product, and the research starts from the hypothesis that: There is an effect of foreign debt on the GDP in Morocco, has contributed in one way or another to The exacerbation of the external debt, which affected the m

           The study aims at investigating the quality of internal auditing and its impact on nature, timing, and procedures of external audit, based on international auditing standards, in particular ISA (610). The standard ISA (610) requires the external auditors to assess independence, the scope of internal audit unit, competence, and due professional care of internal auditors as indicators that reflect the quality of internal audit performance before deciding to rely on internal auditors.

The sample of this study consisted of external auditors in Iraqi Solidary Companies for Auditing. A questionnaire was distributed to them via e-mail

This research is carried out to investigate the externally post-tensioning technique for strengthening RC beams. In this research, four T-section  RC beams having the same dimensions and material properties were casted and tested up to failure by applying two mid-third concentrated loads. Three of these beams are strengthened by using external tendons, while the remaining beam is kept without strengthening as a control beam. Two external strands of 12 mm diameter were fixed at each side of the web of the strengthened beams and located at depth of 200 mm from top fiber of the section (d_ps). So that the depth of strands to overall depth of the section ratio (d_ps

The present study illustrates observations, record accurate description and discussion about the behavior of twelve tested, simply supported, precast, prestressed, segmental, concrete beams with different segment numbers exposed to high fire temperatures of 300°C, 500°C, and 700°C. The test program included thermal tests by using a furnace manufactured for this purpose to expose to high burning temperature (fire flame) nine beams which were loaded with sustaining dead load throughout the burning process. The beams were divided into three groups depending on the precast segments number. All had an identical total length of 3150mm but each had different segment number (9, 7, and 5 segments), in other words, different segment length

The aim of this study is to identify the effect of enabling the effectiveness of the work of the audit committees in private commercial banks and to identify the extent of awareness of the importance of empowerment in the work of these committees, especially as it is known that these committees, especially the inspection committees that go to private banks and from various sources including committees of the Central Bank of Iraq Committees of the Securities Commission and finally committees of the external audit offices, through an analysis of the determinants of empowerment in the performance of the most important work of the audit committees, namely: supervising the process of preparing reports, supervising the system of intern

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In this work, the optical properties of Cu₂S with different thickness
(1400, 2400, 4400) Ǻ have been prepared by chemical spray pyrolys
is method onto clean glass substrate heated at 283 ^oC ±2. The effect
of thickness on the optical properties of Cu2S has been studied. It
was found that the optical properties of the electronic transitions on
fundamental absorption edge were direct allowed and the value of the
optical energy gap of Cu₂S (Eg) for direct transition decreased from
(2.4-2.1) eV with increasing of the thickness from (1400 - 4400)Ǻ
respectively. Also it was found that the absorption coefficient is
increased with increasing of thicknesses. The optical constants such<

Three different distribution modules of silicon solar cells in a panel are used in this study . Each module consists of five identical circular silicon solar cells of radius (5cm) and then the total panel areas are identical. The five solar cells are arranged in the panel in different shapes: circular, triangular and rectangular .The efficiency for these three panel distribution are measured indoor and outdoor. The results show that the efficiency is a function of the cells distribution.