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

Free cement refractory concrete is a type of refractory concrete with replacing alumina cement by bonding materials such as white kaolin, red kaolin and fumed silica. The free cement refractory concrete used in many applications like Petrochemicals, iron furnaces and cement production industries. The research clarifies the effect of steel fibers with two types crimped steel fibers and hooked steel
fibers with percentages 0.5%, 1% and 1.5% by volume from weight of bauxite aggregates. The additions of steel fibers with two types gave good properties in high temperatures where the specimens keep the dimension without failure and the properties made the best. the percentage of increasing for thermal conductivity was 44% for 1.5% crimped

CuInSe2(CIS) thin films have been prepared by use vacuum thermal evaporation technique, of thickness750 nm with rate of deposition 1.8±0.1 nm/sec on glass substrate at room temperature and pressure (10-5) mbar. Heat treatment has been carried out in the range (400-600) K for all samples. The optical properties of the CIS thin films are been studied such as (absorption coefficient, refractive index, extinction coefficient, real and imaginary dielectric constant) by determined using Measurement absorption and transmission spectra. Results showed that through the optical constants we can make to control it are wide applications as an optoelectronic devices and photovoltaic applications.

This study is concerned with the effect of Deep Cryogenic Treatment (DCT) at liquid nitrogen temperature (-196 o C) on the mechanical properties and performance of low carbon steel (A858). The tests specimens were divided in to two groups, the first group was subjected to the conventional heat treatment of normalizing, and the second group was also normalized then subjected to (DCT). The results have shown that after (DCT), the Hardness, Tensile properties and the impact energy absorbed were all slightly increased. However the fatigue test showed some positive improvement in fatigue limit by 20(N/mm2 ), and the volume wear rates at different loads were significantly decreased after (DCT). The changes in microstructure due to (DCT) were c

Cobalt substituted nickel copper ferrite samples with general formula Ni0.95-xCoxCu0.05Fe2O4, where (x= 0.00, 0.01, 0.02, 0.03, 0.04 and 0.05) were prepared by solid-state reactions method at 1373 K for 4h. The samples prepared were examined by X-ray diffraction (XRD(, atomic force microscope (AFM), Fourier transform infra-red spectroscopy (FTIR) and Vickers hardness. X-ray diffraction patterns confirm the formation of a single phase of cubic spinel structure in all the prepared samples . XRD analysis showed that the increase in the cobalt concentration causes an increase in the lattice constant, bulk density (ρm) and the x-ray density (ρx), whereas porosity (p) and crystallite size (D) decrease. The Topography of the surface observed

The experiment was carried out to study the effect oftwo concentration of NPK 0.25 and 0.50g/kg soil on some physiological characters of Apium graveolens. The results showed that the both concentration increased percentage of germination, plant height, Length of roots, roots diameter, absolute growth rate (AGR), relative growth rate (RGR) and percentage of N, P and K in plants

This research investigates the impact of Iraqi politicians' utilization of Twitter as an interactive media tool to communicate their positions and perspectives on political events. Twitter has become a significant platform for dialogue and interactive discussions. The survey method, specifically the descriptive approach, was employed to answer research questions and achieve objectives. A sample of 100 Iraqi Twitter users was selected, considering demographic variables such as gender, age, and educational background, during the period from September 15 to October 1, 2022.

Sheets of Epoxy (EP) resin with addition of TiO2 of grain size (1.5μm, and 50nm) and weight percentage (1%, 3%, and 5%) were prepared. Discs of 20mm diameter and 3mm thickness were cut for dielectric measurements. Dielectric properties (dielectric constant, dispassion factor and electrical conductivity) over the frequency range 102 -106 Hz were measured.
Comparison was made between the effect of micro and nano particles of TiO2 on the dielectric properties of EP composites with different weight percentage. Epoxy composites with micro sized particles of TiO2 were observed to have the better values of dielectric properties.