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Responsibility of the external auditor to detect the activity result of the public construction companies in accordance with the going concern principle: دراسة تطبيقية في شركة الفاروق العامة للمقاولات الإنشائية
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The audit profession today gets an increasing interest by the financial , economic and legal contemporary societies , because of the importance of the technical & neutral auditor’s opinion to the financial reports beneficiaries in order to enable them making their investment decisions , but some of them whom suffered damage or loss when they made that decisions according to the mentioned financial statements which consolidated with auditor’s report , exposed the function to a responsibility and credibility crisis in addition to missing the trust especially at the latest years. They always ask why or what is the reason that cause the auditor didn’t giving us any warning signs about the economic mater for that companies.

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Publication Date
Sun Jan 01 2023
Journal Name
Alexandria Engineering Journal
Calcium/iron-layered double hydroxides-sodium alginate for removal of tetracycline antibiotic from aqueous solution
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Publication Date
Tue Dec 05 2017
Journal Name
International Journal Of Science And Research (ijsr)
Multi Response Optimization of Submerged Arc Welding Using Taguchi Fuzzy Logic Based on Utility Theory
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Publication Date
Mon Dec 07 2020
Journal Name
The International Journal Of Artificial Organs
Improved hand prostheses control for transradial amputees based on hybrid of voice recognition and electromyography
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The control of prostheses and their complexities is one of the greatest challenges limiting wide amputees’ use of upper limb prostheses. The main challenges include the difficulty of extracting signals for controlling the prostheses, limited number of degrees of freedom (DoF), and cost-prohibitive for complex controlling systems. In this study, a real-time hybrid control system, based on electromyography (EMG) and voice commands (VC) is designed to render the prosthesis more dexterous with the ability to accomplish amputee’s daily activities proficiently. The voice and EMG systems were combined in three proposed hybrid strategies, each strategy had different number of movements depending on the combination protocol between voic

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Publication Date
Tue Mar 12 2019
Journal Name
Lubricants
Absorption Wavebands for Discriminating Oxidation Time of Engine Oil as Detected by FT-IR Spectroscopy
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Fourier Transform-Infrared (FT-IR) spectroscopy was used to analyze gasoline engine oil (SAE 5W20) samples that were exposed to seven different oxidation times (0 h, 24 h, 48 h, 72 h, 96 h, 120 h, and 144 h) to determine the best wavenumbers and wavenumber ranges for the discrimination of the oxidation times. The thermal oxidation process generated oil samples with varying total base number (TBN) levels. Each wavenumber (400–3900 cm−1) and wavenumber ranges identified from the literature and this study were statistically analyzed to determine which wavenumbers and wavenumber ranges could discriminate among all oxidation times. Linear regression was used with the best wavenumbers and wavenumber ranges to predict oxidation time.

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Publication Date
Fri Sep 30 2011
Journal Name
Al-khwarizmi Engineering Journal
Steady State Performance Investigation of a Three Phase Induction Motor Running Off Unbalanced Supply Voltages
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The objective of this work is to investigate the performance of a conventional three phase induction motor supplied by unbalanced voltages. An effort to study the motor steady state performance under this disturbance is introduced. Using per phase equivalent circuit analysis with the concept of symmetrical components approach, the steady state performance is theoretically calculated. Also, a model for the induction motor with the MATLAB/Simulink SPS tools has been implemented and steady state results were obtained. Both results are compared and show good correlation as well. The simulation model is introduced to support and enhance electrical engineers with a complete understanding for the steady state performance of a fully loaded induc

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Publication Date
Wed Mar 10 2021
Journal Name
Baghdad Science Journal
Preparation Adhesive Material Reinforced of Graphite Particles and Study Electrical and Mechanical and Thermal Properties
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The physical, mechanical, electrical and thermal properties containing (Viscosity, curing, adhesion force, Tensile strength, Lap shear strength, Resistively, Electrical conductivity and flammability) of adhesive material that prepared from Nitrocellulose reinforced with graphite particles and aluminum streat. A comparison is made between the properties of adhesive material with varying percentage of graphite powder (0%, 25%, 30%, 35%, 40%) to find out the effect of reinforcement on the adhesive material. The ability of property an electrical was studied through the measurement of conductivity a function of temperature varying. The results of comparison have clearly shown that the increasing of conten

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Publication Date
Mon Feb 18 2019
Journal Name
Iraqi Journal Of Physics
Quadrupole moments of exotic carbon isotopes (9C, 11C, 17C and 19C) including core polarization effect
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Quadrupole Q moments and effective charges are calculated for 9C, 11C, 17C and 19C exotic nuclei using shell model calculations. Excitations out of major shell space are taken into account through a microscopic theory which are called core-polarization effects. The simple harmonic oscillator potential is used to generate the single particle matrix elements of 9,11,17,19C. The present calculations with core-polarization effects reproduced the experimental and theoretical data very well.

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Publication Date
Mon May 15 2023
Journal Name
Iraqi Journal Of Science
Investigation of Sn(IV) and Sn(II) by dianionicligand compounds Supported by Nitrogen-Based Ligands
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Synthetic routes to a series of tin compounds incorporating nitrogen-based
chelating ligands are described. The β-diketiminato tin chloride precursor was
utilized to isolate the first tin-phosphorus tin compound using this ligand,
[(HC{C(Me)NAr}2)SnPPh2]. A diamide ligand was employed to investigate tin (II)
and (IV) compounds. Two tin (II) and (IV) compounds, [(Me2Si{ArN}2)SnPh2] and
[Li(OEt)2](Me2Si{ArN}2)SnPh2], were formed via reaction of the lithiated
preligand, [Me2Si{ArNLi}2]+Sn(IV). Finally a novel Sn(II) N-heterocyclic
stannylene compound was formed by reaction of the preligand with SnCl4.
The diamide ligand was found to be suitable for both Sn(IV) and Sn(II)
compounds. Reaction to obtain the tin dich

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Publication Date
Thu Dec 31 2015
Journal Name
Al-khwarizmi Engineering Journal
Corrosion Effective of Condensed Synthetic Automotive Solution Containing Selective Organic Component Mixtures on Al-alloys
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Abstract

 This work involves studying the effect of adding some selective organic component mixture on corrosion behavior of pure Al and its alloys in condensed synthetic automotive solution (CSAS) at room temperature. This mixture indicates the increasing of octane number in previous study and in this study show the increasing in corrosion resistance through the decreasing in corrosion rate values.

Electrochemical measurements were carried out by potentiostat at 3 mV/sec to estimate the corrosion parameters using  Tafel extrapolation method, in addition to cyclic polarization test to know the pitting susceptibility of materials in tested medium.

The cathodic Tafel slope

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Publication Date
Tue Jan 08 2019
Journal Name
Iraqi Journal Of Physics
Structure and optical properties of PANI/MWCNTs nanocomposites thin films prepared by plasma jet polymerization
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Polyaniline Multi walled Carbon nanotubes (PANI/MWCNTs) nanocomposite thin films have been prepared by non-equilibrium atmospheric pressure plasma jet on glass substrate with different weight percentage of MWCNTs 1, 2, 3, 4%. The diameter of the MWCNTs was in the range of 8-55 nm and length - - 55 55 μm. the nanocomposite thin films were characterized by UV-VIS, XRD, FTIR, and SEM. The optical studies show that the energy band gap of PANI/MWCNTs nanocomposites thin films will be different according to the MWCNTs polyaniline concentration. The XRD pattern indicates that the synthesized PANI/MWCNTs nanocomposite is amorphous. FTIR reveals the presence of MWCNTs nanoparticle embedded into polyaniline. SEM surface images show that the MWCNT

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