The international reporting auditor witness rapidly developed over the past years, where profession began give attention to the development of auditor reporting and improve its informational report through the issuance and amendment of some relevant international auditing standards. The reality of the situation refers to the failure to inform the auditor in Iraq in  many areas, including: Clearly defined management responsibility for the preparation of financial and auditor's responsibility to express an opinion on these statements and Amendment of opinion when the financial statements as a whole is free from material misstatement based on the evidence is sufficient and appropriate audit, or not to build the auditor's ability to obt

This study relates to synthesis of bentonite-supported iron/copper nanoparticles through the biosynthesis method using eucalyptus plant leaf extract, which were then named E-Fe/Cu@B-NPs. The synthesised E-Fe/Cu@B-NPs were examined by a set of experiments involving a heterogeneous Fenton-like process that removed direct blue 15 (DB15) dye from wastewater. The resultant E-Fe/Cu@B-NPs were characterised by scanning electron microscopy, Brunauer–Emmet–Teller analysis, zeta potential analysis, Fourier transform infrared spectroscopy and atomic force microscopy. The operating parameters in batch experiments were optimised using Box–Behnken design. These parameters were pH, hydrogen peroxide (H₂O₂

This study includes using green or biosynthesis-friendly technology, which is effective in terms of low cost and low time and energy to prepare V₂O₅NPs nanoparticles from vanadium sulfate VSO₄.H₂O using aqueous extract of Punica Granatum at a concentration of 0.1M and with a basic medium PH= 8-12. The V₂O₅NPs nanoparticles were diagnosed using several techniques, such as FT-IR, UV-visible with energy gap Eg = 3.734eV, and the X-Ray diffraction XRD was calculated using the Debye Scherrer equation. It was discovered to be 34.39nm, Scanning Electron Microscope (SEM), Transmission Electron Microscopy TEM. The size, structure, and composition of synthetic V₂O₅

The Corrosion protection effectiveness of Alimina(Al2O3,50nm)and Zinc oxide (ZnO,30nm) nanoparticales were studied on carbon steel and 316 stainless steel alloys in saline water (3.5%NaCl)at four temperatures: (20,30,40,50 OC)using three electrodes potentiostat. An average corrosion protection efficiencies of 65 %and 80% was achieved using Al2O3 NP's on carbon steel and stainless steel samples respectively, and it seems that no effect of rising temperature on the performances of the coated layers. While ZnO NP'S showed protection efficiency around 65% for the two alloys and little effected by temperature rising on the performanes of the coated layers. The morphology of the coated spesiemses was examined by Atomic force microscope.

Metal and metal oxide NPs have shown to be perfectly synthesized by using plant extracts with high efficiency, low cost and low toxicity. Our goal was to synthesize ZnO NPs by using an extract of pomegranate seeds and investigate the anticorrosion, antimicrobial and antioxidant properties of the synthesized ZnO NPs. The results have shown that the use of pomegranate in the green synthesis of ZnO NPs gave a good yield, with a low cost and non-toxic approach. The electrophoretic deposition (EPD) was used to coat stainless steel (S.S) by synthesized ZnO NPs in an alcoholic solution at room temperature producing a good coating against corrosion. The corrosion properties were investigated in a saline solution and a temperature range of (293–32

Many faces are exposed to degradation, discoloration, changes in humidity. The primary objective has improved some properties of hybrid nanocomposites materials that used for restoring of the function maxillofacial prosthesis and improving the esthetic. In the present research different lengths chopped and continuous of ultrahigh molecular weight polyethylene (UHMWPE) fiber was added at selected percentage (0.0, 0.2% and 1%) to polymer blend composite (95%SR /5%PMMA: 0.2% Pomegranate Peels Powder (PPP)) for developing the properties of silicone rubber used for the maxillofacial prosthesis applications. Some mechanical and physical properties were done on the all prepared samples. The results showed that all properties have improved when add

In recent years, observed focus greatly on gold nanoparticles synthesis due to its unique properties and tremendous applicability. In most of these researches, the citrate reduction method has been adopted. The aim of this study was to prepare and optimize monodisperse ultrafine particles by addition of reducing agent to gold salt, as a result of seed mediated growth mechanism. In this research, gold nanoparticles suspension (G) was prepared by traditional standard Turkevich method and optimized by studying different variables such as reactants concentrations, preparation temperature and stirring rate on controlling size and uniformity of nanoparticles through preparing twenty formulas (G1-G20). Subsequently, the selected formula that pr

Objective: Using green chemistry, an effective, inexpensive, and environmentally safe method, sulfur nanoparticles with specific properties can be prepared and used in nanotechnology. This research aimed to prepare sulfur nanoparticles from chilli pepper extract and determine their effectiveness against colon cancer. Method: Chilli pepper extract obtained from local markets was treated with aqueous sodium thiosulfate (Na2S2O7.5H2O). After mixing, it was continuously stirred, heated, and filtered. NaBH4 was then added, resulting in a yellow precipitate. The precipitate was centrifuged, purified, and dried at 250°C. Results: Standardised tests such as UV-Vis, XRD, SEM, TEM, AFM, and EDX were used, resulting in sulfur nanoparticles with an av