The development of technology used in computerized programs is considered on of the most important topics that is responsible for creating tools that can be used in the business environment, the audit profession is one of those professions that received this development. In order for this profession to be more effective, there must be a tool based on sound (correct) scientific basis that can be based upon to enhance the quality of auditing. The research also aims to propose a computerized program to plan the auditing process according to the methods appropriate to the working environment in the audit offices and companies in Iraq. The computerized program was applied to the research sample and the hypothesis of the research has been prov

The adsorption isotherms and kinetic uptakes of CO₂ were measured. Adsorption isotherms were measured at two temperatures 309 K and 333 K and over a pressure range of 1 to 7 bar. Experimental data of CO₂ adsorption isotherms were modeled using Langmuir, Freundlich and Temkin. Based on coefficient of correlation it was found that Langmuir isotherm model was well suited with the experimental data of CO₂ adsorption isotherms.  In addition, Adsorption kinetic of CO₂ mixture with N₂ containing 10 % by volume CO₂ and 90 % by volume N₂ were determined in a temperature 36 °C and under the atmospheric pressure .When the flow rate was increased from

The structural, optical and photoelectrical properties of fabricated diffusion heterojunction (HJ) solar cell, from n-type c-Si wafer of [400] direction with Boron, has been studied. AgAl alloys was used because of its properties that affect as a good connection materials. TiO2 has been used as a reflecting layer to increase the absorption radiation. The HJ has direct allowed energy gap equal to 3.1 eV. The c-Si/B HJ solar cell yielded has an active area conversion efficiency of 16.4% with an open circuit voltage of (Voc) 0.592V, short circuit current (Isc) of 2.042mA, fill factor (F.F) of 0.682 and % =10.54.

This article introduces a numerical study on heat exchange and corrosion coefficients of Zinc–water nanofluid stream in a circular tube fitted with swirl generator utilizing CFD emulation. Different  forms of swirl generator which have the following properties of plain twisted tape (PTT) and baffle wings twisted tape (BTT) embeds with various ratio of twisting (y = 2.93, 3.91 and 4.89), baffle inclination angles (β = 0°, - 30° and 30) joined with 1%, 1.5% and 2% volume fraction of ZnO nanofluid were utilized for simulation. The results demonstrated that the heat and friction coefficients conducted by these two forms of vortex generator raised with Reynolds number, twist ratio and baffle inclination angles decreases. Likewise, t

This research aims at studying each of the cold and hot thermal wavelengths affecting
Iraq for a minimum climatic course of 11 years beginning from 1992 till 2002. Three stations
were selected including the parts of Iraq surface: Mosul, Baghdad and Basrah.
The wave days were also connected with the related climatic elements represented by
the wind direction and speeds and the relative humidity. It was shown that Iraq is affected by
the rates of hot thermal wave lengths greatly compared to the rates of cold wavelengths. The
results suggested that the highest rate of hot and cold wavelengths recorded over Basra station
was (3.5) days for the cold and (5) days for the hot. While the lowest rates was at Mosul
station

The Iraqi houses flattening the roof by a concrete panel, and because of the panels on the top directly exposed to the solar radiation become unbearably hot and cold during the summer and winter. The traditional concrete panel components are cement, sand, and aggregate, which have a poor thermal property. The usage of materials with low thermal conductivity with no negative reflects on its mechanical properties gives good improvements to the thermal properties of the concrete panel. The practical part of this work was built on a multi-stage mixing plan. In the first stage the mixing ratio based on the ratios of the sand to cement. The second stage mixing ratios based on replacing the coarse aggregate quantities with the

The optimum design is characterized by structural concrete components that can sustain loads well beyond the yielding stage. This is often accomplished by a fulfilled ductility index, which is greatly influenced by the arrangement of the shear reinforcement. The current study investigates the impact of the shear reinforcement arrangement on the structural response of the deep beams using a variety of parameters, including the type of shear reinforcement, the number of lacing bars, and the lacing arrangement pattern. It was found that lacing reinforcement, as opposed to vertical stirrups, enhanced the overall structural response of deep beams, as evidenced by test results showing increases in ultimate loads, yielding, and cracking of

This work is an experimental investigation for single basin-single slope solar still coupled with an evacuated tube solar collector. The work is carried out under the climatic conditions of Baghdad city (33.2456º North and East latitude, 44.3337º longitude) through certain days of the months of the year 2019 to study the impact of using evacuated tube solar collector on the daily productivity and efficiency under the outdoors climatic conditions. It was found that using the evacuated tube solar collector increase daily productivity from 2.175 kg/  to 2.95 kg/ for 9 hours (35.63 %) for clear days, also an enhancement about 10.97 % in daily efficiency.