The research aims to measure the impact of the quality of the audit on the Earnings Quality, for a sample of private joint stock companies listed on the Iraq Stock Exchange, as the research sample included (14) private and listed joint stock companies in issuing their financial statements for the period from (2010-2018), as well as companies The audit offices in charge of auditing these companies, which number (18) companies or an audit office, and the research relied on two main models for measurement, as the first model reflects the assumed relationship between independent variables represented in the characteristics of external audit quality and measuring the extent of its impact on the dependent variable represented in the Ea

The design of fabrics and fashion is manifested by aesthetic advantages betting with the movement of society in its quest to develop as an independent art in itself that is linked to the values and aesthetic concepts of other arts and what appears in them of intellectual systems calling for renewal and modernity. Which brought about a wide change in public taste, as well as a desire for innovation . Which made fashion an interesting aesthetic phenomenon and taste is always subject to change constantly to comply with the social variables that occur in human life, as the fashion that appears in a certain era of time and takes a great distance from spreading as something new and out of the ordinary is in fact the fruit of the development of

Background: Impression materials, impression trays, and poured stone cast have been said to be the main source of cross infection between patients and dentists. However, it was observed that disinfection of the impression is not performed systematically in routine dental practice. Disinfection of alginates either by immersion or spray technique was found to cause dimensional inaccuracies, although with proper disinfection of alginates there were small dimensional changes. A variety of fluoride releasing products designed for topical use is currently available. Following their use, varied amount of fluoride is systemically absorbed depending on the fluoride concentration and the manner of its use. The objective of this study was to evaluate

Abstract : Silicone elastomer is widely used as the material of choice for fabricating maxillofacial prosthesis. However, silicone properties are far from ideal; low tear strength, low tensile strength and insufficient elasticity are the most undesirable properties. The purpose of this study was to evaluate the effect of addition of nano SiO2filler on tear strength, tensile strength, elongation at break, hardness and color of Cosmesil M-511 HTV maxillofacial silicone elastomer. Nano SiO2was added to the silicone base in concentrations of 4%, 5% and 6% by weight. Silicone with 0% nano filler served as a control. Tear test was done according to ISO 34-1. Tensile and elongation test was done according to ISO 37. Shore A hardness test was done

 Synthetic polymers such as polyurethane are used widely in the field of biomedical applications such as implants or part of implant systems.

This paper focuses on the preparation of base polymer matrix composite materials by (Hand Lay-Up) method, and studying the effect of selected grain size (32, 53, 63, 75, and 90) µm of (Reenia) particles on some properties of the prepared composite.

Mechanical tests were used to evaluate the prepared system (Tensile, Compression, Impact, and Hardness) tests, and a physical test of (Water absorption %), and all tests were accomplished at room temperature.

Where results showed tensile test (maximum tensile strength and modulus of elasticity) high at small grain size while

Earth dams in regions with moderate to high seismic activity are crucial for protecting downstream communities. Iraq and its neighboring areas have seen recurrent seismic activity, notably the 2017 Halabja Earthquake, which potentially compromised the integrity of the existing earth dam. The Darbandikhan Dam, affected by an earthquake, has inadequacies in its crest and downstream slope, presenting a greater danger of significant earthquake-induced damage compared to cyclic shocks.  Consequently, evaluating the dam's safety is essential for safeguarding downstream residents and identifying optimal ways to avert slope stability failure amid recurrent seismic activity. Iraq's seismicity map is being updated to reflect earthquake magni

In this study, investigations of structural properties of n-type porous silicon prepared by laser assisted-electrochemical etching were demonstrated. The Photo- electrochemical Etching technique, (PEC) was used to produce porous silicon for n-type with orientation of (111). X-ray diffraction studies showed distinct variations between the fresh silicon surface and the synthesized porous silicon surfaces. Atomic force microscopy (AFM) analysis was used to study the morphology of porous silicon layer. AFM results showed that root mean square (RMS) of roughness and the grain size of porous silicon decreased as etching current density increased. The chemical bonding and structure were investigated by using fourier transformation infrared spec

The influence of pre- shot peening and welding parameters on mechanical and metallurgical properties of dissimilar and similar aluminum alloys AA2024-T3 and AA6061-T6 joints using friction stir welding have been studied. In this work, numbers of plates were equipped from sheet alloys in dimensions (150*50*6) mm then some of them were exposed to shot peening process before friction stir welding using steel ball having diameter 1.25 mm for period of 15 minutes. FSW joints were manufactured from plates at three welding speeds (28, 40, 56 mm/min) and welding speed 40mm/min was chosen at a rotating speed of 1400 rpm for welding the dissimilar pre- shot plates. Tow joints were made at rotational speed of 1000 rpm and welding speed of 40m/min f