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The Impact of Adequacy and Authoritative Evidences in the Audit Risks: An Exploratory Research for A Sample Views of Auditors in Iraq
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The Audit evedances represent the reconciliation tools between the Financial data shown on financial statements, and the level of satisfaction level of the Auditor about these statements. According that, the Auditor try to achieve the highest quantity of These evidances, and the most satisfactive of it…, but that will be so hard sometimes, when the internal controlling system is not good, and when the Auditor had some satisfied evidences, but not sharp… So, this research comes to inspect the relation between the quantity, and the level of satisfaction, and argument to prove that evidences gives. This research assumes that getting enough evidences leads to reduce faults, improves the auditing operation, and avoids risks. The research contains some conclusions and recommendations.

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Publication Date
Tue Jan 01 2019
Journal Name
Energy Procedia
Enhanced efficiency of CdTe Photovoltaic by thermal evaporation Vacuum
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Publication Date
Tue Aug 01 2023
Journal Name
Iop Conference Series: Earth And Environmental Science
Assessment of X-Ray Effects on HF Radio Communications
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Abstract<p>This study aims to determine the effect of x-ray radiation resulting from solar flares in high-frequency radio wave communications through the ionosphere and to study the radio blackout events that occur over Iraq, located within (38,28) latitude, and (38,49) longitude. Using X-ray data during strong X flares and radio wave absorption data across the D ionosphere for 10 years from 2012 to 2021. The study concluded that there were 43 events of x-flare, most of which were during years of high solar activity. All of these flares produced X-rays that caused a radio blackout, R3 and only 13 events affected Iraq.</p>
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Publication Date
Thu Jul 27 2023
Journal Name
Buildings
Structural Behavior of Reactive Powder Concrete under Harmonic Loading
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Industrial buildings usually are designed to sustain several types of load systems, such as dead, live, and dynamic loads (especially the harmonic load produced by rotary motors). In general, these buildings require high-strength structural elements to carry the applied loads. Moreover, Reactive Powder Concrete (RPC) has been used for this purpose because of its excellent mechanical strength and endurance. Therefore, this study provides an experimental analysis of the structural behaviors of reinforced RPC beams under harmonic loads. The experimental program consisted of testing six simply supported RPC beams with lengths of 1500 mm, widths of 150 mm, and thicknesses of 200 mm under harmonic loading with varied frequencies between 1

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Publication Date
Mon Jun 04 2018
Journal Name
Baghdad Science Journal
Laser Densification of Prepared SiO2 Sol-Gel Thin Films
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SiO2 nanostructure is synthesized by the Sol-Gel method and thin films are prepared using dip coating technique. The effect of laser densification is studied. X-ray Diffraction (XRD), Fourier Transformation Infrared Spectrometer (FTIR), and Field Emission Scanning Electron Microscopy (FESEM) are used to analyze the samples. The results show that the silica nanoparticles are successfully synthesized by the sol-gel method after laser densification. XRD patterns show that cristobalite structure is observed from diode laser (410 nm) rather than diode laser (532 nm). FESEM images showed that the shape of nano silica is spherical and the particles size is in nano range (? 100 nm). It is concluded that the spherical nanocrystal structure of silica

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Publication Date
Mon Sep 30 2019
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Adsorption of Methyl Orange from Wastewater by using Biochar
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The biochar prepared from sawdust raw material was applied in this study for the treatment of wastewater polluted with methyl orange dye. The effect of pH (2-11), initial concertation (50-250 mg/L) and time were studied. The isotherm of Langmuir, Frendluch and temkin models studied. The Langmuir model was the best to explain the adsorption process, maximum uptake was 136.67 mg/g at 25Co of methyl orange dye. Equilibrium reached after four hours of contact for most adsorbents.The values of thermodynamic parameters ∆G were negative at various temperatures, so the process spontaneous, while ∆H values were 16683 j/mol and ∆S values was 60.82 j/mol.k.

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Publication Date
Fri Apr 01 2022
Journal Name
Journal Of Engineering
Improvement of Diesel Fuel Engine Performance by Nanoparticles Additives
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This study was done to investigate the impact of different nanoparticles on diesel fuel characteristics, Iraqi diesel fuel was supplied from al-Dura refinery and was treated to enhance performance by improving its characteristics. Two types of nanoparticles were mixed with Iraqi diesel fuel at various weight fractions of 30, 60, 90, and 120 ppm. The diesel engine was tested and run at a constant speed of 1600 rpm to examine and evaluate the engine's performance and determine emissions. In general, ZnO additives' performance analysis showed they are more efficient for diesel fuel engines than CeO. The performance of engine diesel fuel tests showed that the weight fraction of nanoparticles at 90 and 120 ppm give a similar performance,

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Publication Date
Tue Oct 12 2021
Journal Name
Engineering, Technology &amp; Applied Science Research
Production of Light Weight Foam Concrete with Sustainable Materials
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Most of the recent works related to the construction industry in Iraq are focused on investigating the validity of local raw materials as alternatives to the imported materials necessary for some practical applications, especially in thermal and sound insulation. This investigation includes the use of limestone dust as partial substitution of cement in combination with foam agent and silica fume to produce sustainable Lightweight Foam Concrete (LWFC). This study consists of two stages. In the first stage, trial mixes were performed to find the optimum dosage of foam agent. Limestone dust was used as a partial replacement for cement. Chemical analysis and fineness showed great similarity with cement. Many concrete mixes were prepared

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Publication Date
Fri Apr 01 2022
Journal Name
Journal Of Engineering
Improvement of Diesel Fuel Engine Performance by Nanoparticles Additives
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This study was done to investigate the impact of different nanoparticles on diesel fuel characteristics, Iraqi diesel fuel was supplied from al-Dura refinery and was treated to enhance performance by improving its characteristics. Two types of nanoparticles were mixed with Iraqi diesel fuel at various weight fractions of 30, 60, 90, and 120 ppm. The diesel engine was tested and run at a constant speed of 1600 rpm to examine and evaluate the engine's performance and determine emissions. In general, ZnO additives' performance analysis showed they are more efficient for diesel fuel engines than CeO. The performance of engine diesel fuel tests showed that the weight fraction of nanoparticles at 90 and 120 ppm give a similar

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Publication Date
Tue Jan 01 2019
Journal Name
Energy Procedia
Enhanced efficiency of CdTe Photovoltaic by thermal evaporation Vacuum
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Publication Date
Fri Jan 01 2016
Journal Name
Journal Of Colloid And Interface Science
Wettability alteration of oil-wet carbonate by silica nanofluid
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Changing oil-wet surfaces toward higher water wettability is of key importance in subsurface engineering applications. This includes petroleum recovery from fractured limestone reservoirs, which are typically mixed or oil-wet, resulting in poor productivity as conventional waterflooding techniques are inefficient. A wettability change toward more water-wet would significantly improve oil displacement efficiency, and thus productivity. Another area where such a wettability shift would be highly beneficial is carbon geo-sequestration, where compressed CO2 is pumped underground for storage. It has recently been identified that more water-wet formations can store more CO2. We thus examined how silica based nanofluids can induce such a wettabil

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