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.
In drilling fluid program, selecting the drilling fluid that will reduce the lost time is the first objective, and will be economical regardless of its cost. The amount and type of solids in drilling fluid is the primary control of the rheological and filtration properties. Palygorskite clay (attapulgite) is an active solid that has the ability to reactive with its environment and form a gel structure within a fluid and due to its stability in the presence of brines and electrolytes this type of clay is preferred for use. The aim of this study is to improve properties of Iraqi palygorskite (PAL) by adding different chemical additives such as caustic soda NaOH and soda ash Na2CO3 with a different con
... Show MoreThis study designed to prepare ultrafine apixaban (APX) o/w nanoemulsion (NE) based gel with droplet size below 50 nm as a good method for transdermal APX delivery without using permeation enhancer, alternatively, the formulation components itself act as permeation enhancer. APX, a potent oral anticoagulant drug that selectively and directly inhibit coagulation factor Xa, was selected as a good candidate for transdermal delivery as it displays poor water solubility (0.028 mg/mL) and low bioavailability (50%). APX-NE gel was prepared using triacetin, triton-x-100 and carbitol as oil phase, surfactant and cosurfactant respectively, while Carbopol 940 used as a gelling agent. Ex vivo permeation of APX-NE gel through human stratum c
... Show MoreThe Internet of Things (IoT) technology and smart systems are playing a major role in the advanced developments in the world that take place nowadays, especially in multiple privilege systems. There are many smart systems used in daily human life to serve them and facilitate their tasks, such as alarm systems that work to prevent unwanted events or face detection and recognition systems. The main idea of this work is to capture live video using a connected Pi camera, save it, and unlock the electric strike door in several ways; either automatically by displaying a live video connected via USB webcam using a deep learning algorithm of facial recognition and OpenCV or by RFID technology, as well as by detecting abnormal entrance wit
... Show MoreA quantum mechanical description of the dynamics of non-adiabatic electron transfer in metal/semiconductor interfaces can be achieved using simplified models of the system. For this system we can suppose two localized quantum states donor state |D› and acceptor state |A› respectively. Expression of rate constant of electron transfer for metal/semiconductor system derived upon quantum mechanical model and perturbation theory for transition between |ð·âŒª and |ð´âŒª state when the coupling matrix element coefficient is smaller than 0.025eV. The rate of electron transfer for Au/ ZnSe and Au/ZnS interface systems is evaluated with orientation free energy using a Matlap program. The
... Show Moreالخلفية: إن سمية الدواء والآثار الجانبية للعلاج الكيميائي تؤثر سلبا على مرضى سرطان الثدي. الأهداف: لتقييم فعالية التدخلات الصيدلانية في تحسين معرفة مرضى سرطان الثدي ومواقفهم وممارساتهم فيما يتعلق بالعلاج الكيميائي لسرطان الثدي.
The aim of present work is to improve mechanical and fatigue properties for Aluminum alloy7049 by using Nano composites technique. The ZrO2 with an average grain diameter of 30-40 nm, was selected as Nano particles, to reinforce Aluminum alloy7049 with different percentage as, 2, 4, 6 and 7 %. The Stir casting method was used to fabricate the Nano composites materials due to economical route for improvement and processing of metal matrix composites. The experimental results were shown that the adding of zirconium oxide (ZrO2) as reinforced material leads to improve mechanical properties. The best percentage of improvement of mechanical properties of 7049 AA was with 4% wt. of ZrO2 about (7.76% ) for ultim
... Show MoreThe orogenic gold deposit of Tamilouw – Haya is hosted by slate and metapelitic rocks within Tehoru metamorphic complex. Gold and polymetallic sulfides mineralization at study area is predominantly formed in the form of veins, stockwork and breccia although minor dissemination is slightly appeared in the rock float samples. They are trapped and controlled by NE-SW and NNE-SSW trending geologic structure occurred during orogeny process from Late Miocene to Pliocene. The common ore minerals assemblage at Tamilouw – Haya deposit are dominated by native gold, chalcopyrite, pyrite, sphalerite, galena, pyrrhotite, tetrahedrite-tennantite (sulphosalt), marcasite,realgar, kalininite and arsenopyrite as hypogene minerals and accompanied by co
... Show MoreChromium 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
... Show MoreThere is a great operational risk to control the day-to-day management in water treatment plants, so water companies are looking for solutions to predict how the treatment processes may be improved due to the increased pressure to remain competitive. This study focused on the mathematical modeling of water treatment processes with the primary motivation to provide tools that can be used to predict the performance of the treatment to enable better control of uncertainty and risk. This research included choosing the most important variables affecting quality standards using the correlation test. According to this test, it was found that the important parameters of raw water: Total Hardn