The aim of this study is to identify the effect of enabling the effectiveness of the work of the audit committees in private commercial banks and to identify the extent of awareness of the importance of empowerment in the work of these committees, especially as it is known that these committees, especially the inspection committees that go to private banks and from various sources including committees of the Central Bank of Iraq Committees of the Securities Commission and finally committees of the external audit offices, through an analysis of the determinants of empowerment in the performance of the most important work of the audit committees, namely: supervising the process of preparing reports, supervising the system of intern

In this paper the effects of the contact material on the photovoltaic (PV) characteristics of p-NiO:Au/n-Si solar cells fabricated by using the pulsed laser deposition (PLD) technique had been studied. It shown the p-NiO:Au/n-Si could be successfully used to construct and improve the performance of solar cells by using Au. The conversion efficiency was increased comparable with p-NiO/n-Si solar cells. In this case the NiO:Au layer acts as a hole collector as well as a barrier for charge recombination.

The effect of the optical feedback on the polarization flipping point and hysteresis loop was studied. The polarization flipping occurred at all angles between the polarizer axis and the laser polarization. The polarization flipping point changed by an optical feedback occurred at angles from 0° to 90°. Ability of choosing or controlling the laser polarization was determined by changing the direction of vertical and horizontal polarization by polarizer rotation in the external cavity from 0° to 90°.

The research work present a sensitive, accurate and fast developed for the determination of oxonium ion (HCl, H2SO4 , HClO4 and tartaric acid). It relies on the formation free iodine molecule from the I--IO3--H3O+ reaction which react with fluorescein sodium salt solution causing to quench the fluorescence light (continuous fluorescence) when irradiated by laser source at 405nm. Optimum parameters were studied giving to specify the chemical and physical parameters. Two line manifold was used. The flow rate of 1.3 and 1.5 mL/min was used, 35μL sample volume no.1 and sample volume no.2 , linear dynamic range extend from 0.05-7, 0.05-7, 0.1-10 and 0.1-10 mMol.l-1 with correlation coefficient of 0.9933, 0.9964, 0.9984 and 0.9973 for HCl, H2

       In this study, an industrial source) E-Glass fiber) and a natural source (chestnut filler) were combined to improve the properties of polyesters. Hand-layup technique was applied in this work. Polyester (UPE) were reinforced with E-glass fibers, then reinforced with nano chestnut particles. All composites were prepared with (10% wt.) of E-glass for all prepared sheet and this ratio applied for Nano chestnut composite to preparing nano hybrid composites, Nano chestnut particles were used to reinforce E-glass/UPE composites with weight ratio (3%, 6% and 9% wt.). The evaluated mechanical performances for E-glass/NCSP polyester composite were tensile strength, impact strength and hardness. The higher ultimate tensile strength, Y

This study aimed to determine the effect of green bismuth oxide (BiO) NPs against multidrug-resistant (MDR) Pseudomonas aeruginosa (P. aeruginosa) from wound infections. Among 450 wound samples collected from patients admitted to the hospital, 200 P. aeruginosa isolates were identified. MDR strains of P. aeruginosa were detected by disc diffusion method. BiO NPs were synthesized using wild Bacillus subtilis (B. subtilis) strain and infrared spectroscopy, X-ray diffraction and scanning electron microscopy techniques. The antibacterial effect of the NPs compared to antibiotics against MDR strains was evaluated using a standard disk diffusion method. BiO NPs were synthesized at 0.005 M concentration of solution. According to the SEM im

       The entire investigation's focus was on the production of nickel oxide nanoparticles (NiONPs), using prodigiosin pigments produced by Serratia marcescens as a stabilizing and reducing agent. Nickel oxide nanoparticles are synthesized using nickel sulfate NiSO₄ (10mg) with a concentration of prodigiosin (10g/100ml). Biosynthesized NiO nanoparticles have been characterized by using many techniques, such as (UV-Vis, AFM, XRD, FTIR, and FE-SEM). The AFM analysis revealed that NiONPs have an average diameter size of (41.77 mm), and the FE-SEM Image displays Spherical. Additionally, the effect of NiONPs with different concentrations on the bacteria Pseudomonas aeruginosa was measured and the inhibition

    Mixed spinel Mg_1-xZn_xFe₂O₄ ferrites (where x = 0, 0.2, 0.4, and 0.6) nanoparticles were synthesized by using microwave-assisted combustion route. As-synthesized powdered samples were checked by XRD analysis, field emission-scanning electron microscopy, and vibration sample magnetometer to investigate the structural,   morphology, and magnetic properties, respectively. XRD results exhibited that the crystallite size increases with the decrease of Zn⁺² ion concentration for series of mixed spinel Mg_1-xZn_xFe₂O₄ ferrite expect x=0.2. All the mixed spinel Mg_1-xZn_xFe₂O₄ ferrite has different gr

    The main focus of research is on the nature of applications in the fields of science and technology, particularly nanotechnology. In this paper, a simple, non-toxic, inexpensive, and environmentally friendly green method was used to synthesize TiO₂ nanoparticles using the extraction of portulacaria afra plant leaves and TiCl₄ as a precursor. The synthesized titanium dioxide nanoparticles were characterized by scanning electron microscopy, atomic force microscopy, X-ray diffraction patterns, Fourier transform infrared spectroscopy, and Brunauer-Emmett-Teller analysis. The SEM image of TiO₂ nanoparticles showed a few spherical, non-agglomerated particles. The average diameter of the nanoparticles, ac