This study aimed at an analytical comparison of the Internal Auditing Standards issued by the Institute of Internal Auditors (IIA) and the Guidance Manual for Audit Units issued by the Federal Audit Bureau to show the compatibility and differences between them and the possibility of applying the IIA standards to economic units in Iraq. The guideline was generally not covered by all the internal audit units. There is a lack of keeping pace with changes in internal auditing at the international level and there is a need to strengthen the Guideline on Internal Auditing Standards II A), which is characterized by the preparation of an internal document containing the objectives, powers and responsibilities of the internal audit work as well a

Copper nanoparticles (CuNPs) were prepared with different diameters by sonoelectrodeposition technique using Electrodeposition process coupled with high-power ultrasound horn (Sonoelectrodeposition). The particle diameter of the CuNPs was adjusted by varying CuSO4 solution acidity (pH) and current density. The morphology and structure of the CuNPs were examined by X-ray diffraction (XRD) and Scanning Electron Microscopy (SEM). It was found that the size of the produced copper nanoparticles ranged between 22 to 77 nm, where the diameter of CuNPs increases with reduction the solution acidity from 0.5 to 1.5 pH and increasing the current density of the deposition from 100 to 400 nm. Finally the produced CuNPs were pressed to fabricate disc

Nanostructural cupric oxide (CuO) films were prepared on Si and glass substrate by pulsed laser deposition technique (PLD) using laser Nd:YAG, using different laser pulses energies from 200 to 600 mJ. The X-ray diffraction pattern (XRD) of the films showed a polycrystalline structure with a monoclinic symmetry and preferred orientation toward (111) plane with nano structure. The crystallite size was increasing with increasing of laser pulse energy. Optical properties was characterized by using UV–vis spectrometer in the wave lengthrange (200-1100) nm at room temperature. The results showed that the transmission spectrum decreases with the laser pulses energy increase. Sensitivity of NO2 gas at different operating temperatures, (50°C,

In this work, polypyrrole (PPy) composites were chemically prepared by a chemical oxidation method. Also, Tungsten Trioxide (WO₃) nanoparticles were prepared and added in certain proportions to PPy. The structure properties were studied for the polypyrole and tungesten trioxide separately before mixing them together. The X-ray diffraction (XRD) analysis revealed a hexagonal WO₃ and a triclinic PPy. It was observed that the nano-composite prepared by the addition of WO₃  with 10 and 20% volume ratios to PPy shows a triclinic phase with the presence of hexagons. The molecular structures of PPy, WO₃, and PPy–WO₃ nano composites were depicted by Fourier-transform infrare

Researching the effects of the research and technological development contract, determining its extent and demarcating the boundaries of the obligations imposed in it, is the cornerstone of economic growth and development, because defining these obligations removes the ambiguity and conflict between interests, by stating the rights owed to each party and even trying to reconcile them, or impose protection by specifying guarantees that are compatible with the essence of the R&D contract, For the purpose of studying the subject thoroughly, we will divide this research into two sections. The first is devoted to identifying the parties to the research and technological development contract. As for the other topic, we will explain the obligation

     In this study, dark and various light qualities (white, red, green, and blue) were applied to evaluate their effects on growth characteristics, chemical content, and callus characteristics of Rosa damascene Mill. and Rosa hybirda L.

   Explant (single-node and shoot tips) cultured on MS media supplemented with sucrose, agar, and plant growth regulators ( Kin 0.5 mg/l and IBA 1 mg/l for whole plant formation experiment or 1 mg/l kin with 0.5 mg/l IBA for callus experiment), incubated in a growth chamber.

   The results of the whole plant formation experiment showed variation in growth characteristics in two types of Rosa, Green and white light caused the height ratio of shoot growth compared wi

The study aims to identify the students’ attitudes toward recent techniques’ use in teaching; using power point software and data show to facilitate teaching approaches as well as following the approach of lecture in giving subjects, do these techniques facilitate, increase, and tackle the difficulties of subjects, do these attitudes positive or negative?, and to what extent these techniques raise up students’ motivation.   

In this work (paper), we investigate about the robustness of the modified divergence Information Criterion (MDIC), which proposed by Mantalos, Mattheou and Karagrigoriou (2008), to determine the probability of the Criterion picking up the true lag for Autoregressive process, when the error term of this process is normally and Non normally distributed. We obtained the results for different sample sizes by using simulation.

This studies p- CuO / n - Si hete-rojunction was deposited by high vacuum thermal evaporation of Copper subjected to thermal oxidation at 300 oC on silicon. Surface morphology properties of The optical properties concerning the transmission spectra were studies for prepared thin films. this structure have been studied. XRD anaylsis discover that the peak at (𝟏𝟏𝟏-) and (111) plane are take over for the crystal quality of the CuO films. The band gap of CuO films is found to be 1.54 eV. The average grain size of is measured from AFM analysis is around 14.70 nm. The responsivity photodetector after deposited CuO appear increasing in response