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 proved by a comparison between the planning using the computerized method and the current method used in the same research sample, through this comparison, the research showed that there is (39.35 hours) of work saved by using the computerized method, which in turn enhance the quality of the audit performance by reaching the auditing goal in less time than the approved time, and that in turn achieves performance efficiency as well as implementing all planning paragraphs in record time which enhances efficiency. And through quality, efficiency and reduced working hours, economic development is achieved.
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The study included studying some of the optimum environmental conditions(temperature ,light intensity ) on the production of several green algae Scendesmus quadricauda and Chlorella vulgaris in a selected culture and municipal wastewater . The study also included the recording of growth rate ,doubling time and removal of phosphate and nitrate , maximum rate was recorded to the growth with minimum in doubling time and maximum removal rate of nitrogen-nitrate and phosor- phosphate in each selected culture and municipal wastewater in each species of green algae at 25 C? and a light intensity 380 µ E / m2 / s.
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Thin films Tin sulfide SnS pure and doped with different ratios of Cu (X=0, 0.01, 0.03 and 0.05) were prepared using thermal evaporation with a vacuum of 4*10-6mbar on two types of substrates n-type Si and glass with (500) nm thickness for solar cell application. X-ray diffraction and AFM analysis were carried out to explain the influence of Cu ratio dopant on structural and morphological properties respectively. SnS phase appeared forming orthorhombic structure with preferred orientation (111), increase the crystallinity degree and surface roughness with increase Cu ratio. UV/Visible measurement revealed the decrease in energy gap from 1.9eV for pure SnS to 1.5 for SnS: Cu (0.05) making these samples suitable f
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Titanium alloy (Ti-6Al-4V or Gr.23) was widely used as a dental alloy. In the current study, polymerization of eugenol (PE) on Gr.23 titanium alloys was conducted by an electrochemical process before and after being treated by Micro Arc Oxidation (MAO). The formed films were characterized by scanning electron microscopy (SEM), energy-dispersive X-ray spectroscopy (EDS), and X-ray diffraction (XRD). The corrosion behavior of Gr.23 alloy in an artificial saliva environment at a temperature range of 293–323 K has been studied and assessed by means of electrochemical polarization and impedance spectroscopy techniques. Three cases are taken into consideration; bare Gr.23, Gr.23 coated by PE, and Gr.23 coated by PE after MAO treatment. The maxi
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The study was designed to invetigate the effect of two plant growth regulators (GA3 and IAA)on growth and leaves volatile oils of sweet basil . The plants were treated with 200ppm concentration for each of the bove regulators after 2 monthes of planting ,after 2weeks of the first treatment and after month of the first treatment . The results showed an increase in plant height 25,35% ,number of large leaves 20,40% and percentage of volatile oils 200,100%respectively after one month of first treatment.
A biological experiment was conducted to study the effect of different concentrations of gibberellic acid and urea fertilizer and their interactions in some characteristic related to green growth of fenugreek plant (Trigonella foenum-graecum L.) in the green house of Department of Biology in College of Education (IbnÂalÂHaitham)/Baghdad University for the growth season (2008Â2009) in pots of (5 kgm) soil per pot, and four concentrations of gibberellic acid were used, they are (0,25,50,100) ppm, these concentrations were sprayed after the perfection of the fourth leaf for the plant. Moreover, three levels of urea fertilizer were used, they were (0.25, 0.50, 1.00) gm/pot. These concentrations were added as two p
... Show MoreProduction of the steroidal saponin digitonin in multiplied shoots of Digitalis purpurea , (var. Excelsior Mixed) has been achieved in vitro by two experiments. In the experiment 1, shoot tips ( 1cm length ) explants from the sterilized seedlings were excised and cultured on MS medium ( Murashige and Skoog medium) supplemented with 0.5 mg/L TDZ (thidiazuron) and cholesterol at the concentrations 0.0, 0.1, 0.3, 0.5, 1.0, 1.5, 2.0 or 4.0 mg/L. After 45 day, results showed that the treatment with 0.5 mg/L TDZ and 2.0mg/L cholesterol had a positive effected on increasing the dry weight of multiplied shoots and their production of digitonin when compared with other treatments, where this treatment gave 2
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