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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
Sat Jan 01 2022
Journal Name
International Journal Of Differential Equations
Dynamical Behaviours of Stage-Structured Fractional-Order Prey-Predator Model with Crowley-Martin Functional Response
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In this paper, the dynamic behaviour of the stage-structure prey-predator fractional-order derivative system is considered and discussed. In this model, the Crowley–Martin functional response describes the interaction between mature preys with a predator.  e existence, uniqueness, non-negativity, and the boundedness of solutions are proved. All possible equilibrium points of this system are investigated.  e su‰cient conditions of local stability of equilibrium points for the considered system are determined. Finally, numerical simulation results are carried out to con‹rm the theoretical results.

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Publication Date
Sat Jul 31 2021
Journal Name
Iraqi Journal Of Science
Fabrication of Cr2O3: ZnO Nanostructure Thin Film Prepared by PLD Technique as NH3 Gas Sensor
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     Chromium oxide (Cr2O3) doped ZnO nanoparticles were prepared by pulsed laser deposition (PLD) technique at different concentration ratios (0, 3, 5, 7 and 9 wt %) of ZnO on glass substrate. The effects of ZnO dopant on the average crystallite size of the synthesized nanoparticles was examined By X-ray diffraction. The morphological features were detected using atomic force microscopy (AFM). The optical band gap value was observed to range between 2.78 to 2.50 eV by UV-Vis absorption spectroscopy, with longer wavelength shifted in comparison with that of the bulk Cr2O3 (~3eV). Gas sensitivity, response, and recovery times of the sensor in the presence of NH3

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Publication Date
Sat Jan 30 2021
Journal Name
Iraqi Journal Of Science
Solving Systems of Non-Linear Volterra Integral Equations by Combined Sumudu Transform-Adomian Decomposition Method
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     This paper is used for solving component Volterra nonlinear systems by means of the combined Sumudu transform with Adomian decomposition process. We equate the numerical results with the exact solutions to demonstrate the high accuracy of the solution results. The results show that the approach is very straightforward and effective.

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Publication Date
Sun Mar 01 2020
Journal Name
International Journal For Light And Electron Optics
Optical properties of Ag-doped nickel oxide thin films prepared by pulsed-laser deposition technique
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In this work, pure and Ag-doped nickel oxide (NiO) thin films were deposited on glass substrates with different dopant concentrations (0.1, 0.2, 0.3 and 0.4 wt.%) by pulsed-laser deposition (PLD) technique at room temperature. These films were annealed at temperature of 450 °C. The structural and optical properties of the prepared thin films were studied. It was found that annealing process has lead to increase the transmittance of the deposited films. Also, the transmittance was found to increase with doping concentration of silver in the deposited NiO films. The optical energy gap was decreased from 3.5 to 3.2 eV as the doping concentration was increased to 0.4 %.

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Publication Date
Mon Mar 01 2021
Journal Name
Energy Ecological Environment
Removal of pathogenic bacteria from synthetic contaminated water using packed bed silver nanoparticle-coated substrates
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In this study, a packed bed was used to remove pathogenic bacteria from synthetic contaminated water. Two types of packing material substrates, sand and zeolite, were used. These substrates were coated with silver nanoparticles (AgNPs), which were prepared by decomposition of Ag ions from AgNO3 solution. The prepared coated packings were characterized using scanning electron microscopy, energy-dispersive X-ray spectroscopy and transmission electron microscopy. The packed column consisted of a PVC cylinder of 2 cm diameter and 20 cm in length. The column was packed with silver nanoparticlecoated substrates (sand or zeolite) at a depth of 10 cm. Four types of bacteria were studied: Escherichia coli, Shigella dysenteriae, Pseudomonas aerugi

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Publication Date
Sun Feb 03 2019
Journal Name
Iraqi Journal Of Physics
Effect of Ag nanoparticles on R6G laser dye hosted by PMMA polymerized by plasma jet
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This work aim to prepare Ag/R6G/PMMA nanocomposite thin
films by In-situ plasma polymerization and study the changes in the
optical properties of fluorophore due to the presence of Ag
nanoparticles structures in the vicinity of the R6G laser dye. The
concentrations of R6G dye/MMA used are: 10-4M solutions were
prepared by dissolving the required quantity of the R6G dye in
MMAMonomer. Then Silver nanoparticles with 50 average particles
size were mixed with MMAmonomer with concentration of 0.3, 0.5,
0.7wt% to get R6G silver/MMA in liquid phase. The films were
deposited on glass substrates by dielectric barrier discharge plasma
jet. The Ag/R6G/PMMA nanocomposite thin films were
characterization by UV-Visible

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Publication Date
Wed Jul 01 2020
Journal Name
Journal Of Engineering
Using Adaptive Neuro Fuzzy Inference System to Predict Rate of Penetration from Dynamic Elastic Properties
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Rate of penetration plays a vital role in field development process because the drilling operation is expensive and include the cost of equipment and materials used during the penetration of rock and efforts of the crew in order to complete the well without major problems. It’s important to finish the well as soon as possible to reduce the expenditures. So, knowing the rate of penetration in the area that is going to be drilled will help in speculation of the cost and that will lead to optimize drilling outgoings. In this research, an intelligent model was built using artificial intelligence to achieve this goal.  The model was built using adaptive neuro fuzzy inference system to predict the rate of penetration in

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Publication Date
Sat Jan 30 2021
Journal Name
Iraqi Journal Of Science
Signature of Plasmonic Nanostructures Synthesised by Electrical Exploding Wire Technique on Surface-Enhanced Raman Scattering
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This work aims to fabricate two types of plasmonic nanostructures by electrical exploding wire (EEW) technique and study the effects of the different morphologies of these nanostructures on the absorption spectra and Surface-Enhanced Raman Scattering (SERS) activities, using Rhodamine 6G as a probe molecule. The structural properties of these nanostructures were examined using X-Ray diffraction (XRD). The morphological properties were examined using field emission scanning electron microscopy (FESEM) and scanning transmission electron microscopy (STEM). The absorption spectra of the mixed R6G laser dye (concentration 1×10-6 M) with prepared nanostructures were examined by double beam UV-Vis Spectrophotometer. The Raman spe

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Publication Date
Mon Oct 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
Fuzzy Multi-Objective Capacitated Transportation Problem with Mixed Constraints using different forms of membership functions
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In this research, the problem of multi- objective modal transport was formulated with mixed constraints to find the optimal solution. The foggy approach of the Multi-objective Transfer Model (MOTP) was applied. There are three objectives to reduce costs to the minimum cost of transportation, administrative cost and cost of the goods. The linear membership function, the Exponential membership function, and the Hyperbolic membership function. Where the proposed model was used in the General Company for the manufacture of grain to reduce the cost of transport to the minimum and to find the best plan to transfer the product according to the restrictions imposed on the model.

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Publication Date
Tue Sep 25 2018
Journal Name
Iraqi Journal Of Science
Delineation of leachate plume migration by electrical resistivity methods Ile Epo dumpsite, Lagos, Southwestern Nigeria
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A 5-traverse 2D resistivity survey and 20 Vertical Electrical Sounding (VES) points were carried out on Ile Epo Dump Site with a view to inferring the extent of migration of leachate plumes in the subsurface for possible contamination of groundwater. The surveys were carried out with Omega model resistivity meter. The Schlumberger configuration was employed for the VES while Wenner configuration was employed for the 2D resistivity survey (Constant Separation Techniques). The obtained VES and CST data were interpreted using WinResist and DIPRO respectively. The integrated results revealed three to four geo-electrically polluted materials as highly saturated fills (15 Ωm, 1.9 – 27.4m), saturated fills (15 - 30 Ωm, 3.6 – 29.9m) and un

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