Abstract The study aims to clarify the value of auditing economic units and how it can be measured, which is one of the most important challenges to matching the Value Relevance of Accounting Information. The problem of the study was identified with questions that revolve around the extent to which it is possible to measure the value of auditing in Iraqi economic units and the extent to which the value of auditing affects the adequacy of accounting information. Through reviewing the studies discussing this topic, it was found that auditing can provide value through the performance of the auditor and adding value to the economic unit subject to audit. The study recommended the need to study the situational factors of auditing, whether exter

Many biological tests were done to study the effect of the crude alcoholic leaves extracts on the biological characteristics at the larvae fruit fly Ceratitis capitata with different concentrations of the extracts exposed 1,2,3,5 and 7.5 % at constant laboratory conditions includes the temperature and the relative humidity (27±2C0&70±5 % respectively). The results of the experiments showed that the alcoholic extracts of the plant effected the growth and the development of the larvae and pupae according to the concentrations . The alcoholic extracts proved to have the highest mortality tend to 66.76 % in larva treated with alcoholic at concentration 7.5 % the

Abstract The results of the effect of the type of feed showed a significant increase (P≤0.01) for palm fronds DM during the incubation period of 7, 14, 21 days, a high Mnp superiority in its incubation 14 days, and a significant superiority of Laccase in its incubation 21 days, while the effect of the enzyme concentration on DM was higher Significant at a concentration of 10% of the enzyme, and the interaction between the type of feed and the enzyme together showed a highly significant increase in the treated palm fronds Laccase and Lip in the incubation period of 7 days, and the treated palm fronds Mnp during incubation 14 days. %, 15% for the interaction between the type of coarse feed and the concentration of the enzyme

In the present work, a density functional theory (DFT) calculation to simulate reduced graphene oxide (rGO) hybrid with zinc oxide (ZnO) nanoparticle's sensitivity to NO2 gas is performed. In comparison with the experiment, DFT calculations give acceptable results to available bond lengths, lattice parameters, X-ray photoelectron spectroscopy (XPS), energy gaps, Gibbs free energy, enthalpy, entropy, etc. to ZnO, rGO, and ZnO/rGO hybrid. ZnO and rGO show n-type and p-type semiconductor behavior, respectively. The formed p-n heterojunction between rGO and ZnO is of the staggering gap type. Results show that rGO increases the sensitivity of ZnO to NO2 gas as they form a hybrid. ZnO/rGO hybrid has a higher number of vacancies that can b

Transportability refers to the ease with which people, goods, or services may be transferred. When transportability is high, distance becomes less of a limitation for activities. Transportation networks are frequently represented by a set of locations and a set of links that indicate the connections between those places which is usually called network topology. Hence, each transmission network has a unique topology that distinguishes its structure. The most essential components of such a framework are the network architecture and the connection level. This research aims to demonstrate the efficiency of the road network in the Al-Karrada area which is located in the Baghdad city. The analysis based on a quantitative evaluation using graph th

Experimental research was carried out to investigate the effect of fire flame (high temperature) on specimens of short columns manufactured using SCC (Self compacted concrete). To simulate the real practical fire disasters, the specimens were exposed to high
temperature flame, using furnace manufactured for this purpose. The column specimens were cooled in two ways. In the first the specimens were left in the air and suddenly cooled using water, after that the specimens were loaded to study the effect of degree of
temperature, steel reinforcement ratio and cooling rate, on the load carrying capacity of the reinforced concrete column specimens. The results will be compared with behaviour of columns without burning (control specime

Future generations of wireless communications systems are expected to evolve toward allowing massive ubiquitous connectivity and achieving ultra-reliable and low-latency communications (URLLC) with extremely high data rates. Massive multiple-input multiple-output (m-MIMO) is a crucial transmission technique to fulfill the demands of high data rates in the upcoming wireless systems. However, obtaining a downlink (DL) training sequence (TS) that is feasible for fast channel estimation, i.e., meeting the low-latency communications required by future generations of wireless systems, in m-MIMO with frequency-division-duplex (FDD) when users have different channel correlations is very challenging. Therefore, a low-complexity solution for

Objective: This study aimed to evaluate the effect of coating titanium (Ti) dental implant with polyether ketone ketone (PEKK) polymer using magnetron sputtering on osseointegration, trying to overcome some of the problems associated with Ti alloys. Material and Methods: Implants were prepared from grade (II) commercially pure titanium (CP Ti), then laser was used to induce roughness on the surface of Ti. PEKK was deposited on the surface of Ti implants by radiofrequency (RF) magnetron sputtering technique. The implants were divided in to three groups: without coating (Ls), with PEKK coating using argon (Ar) as sputtering gas (Ls-PEKK-Ar), and with PEKK coating using nitrogen (N) as sputtering gas (Ls-PEKK-N). All the implants were implante