The research aims to extrapolate the repercussions of the use of expert systems in the work of the external auditor on the quality of audit, as the research problem was that despite the use of these techniques in audit work, there is a problem related to the efficiency and effectiveness of these technological systems used in audit work, the feasibility of their use and the extent of their impact: The quality of the audit process.

The researchers adopted the questionnaire as a tool for collecting study data from a community composed of auditors in auditing offices and companies in Iraq, and the auditors of the Iraqi Federal Financial Supervision Bureau. The number of recovered and valid qu

Three different distribution modules of silicon solar cells in a panel are used in this study . Each module consists of five identical circular silicon solar cells of radius (5cm) and then the total panel areas are identical. The five solar cells are arranged in the panel in different shapes: circular, triangular and rectangular .The efficiency for these three panel distribution are measured indoor and outdoor. The results show that the efficiency is a function of the cells distribution.

Background: World Health Organization (WHO) and United Nation International Children Fund (UNICEF) developed a strategy known as Integrated Management of Childhood Illness (IMCI); which aims to reduce less than five years children morbidity and mortality in developing countries.

Objective: To assess the completion of the IMCI format status in primary health care centers, Baghdad.

Methods:  A cross sectional study with analytic element was conducted during the period from 15^th  of January till 15^th  May 2016 in selected Primary health centers in Baghdad, Iraq. The sample consists of form of child files less than 2 months and form from 2

For the first time Iron tungstate semiconductor oxides films (FeWO4) was successfully synthesized simply by advanced controlled chemical spray pyrolysis technique, via employed double nozzle instead of single nozzle using tungstic acid and iron nitrate solutions at three different compositions and spray separately at same time on heated silicone (n-type) substrate at 600 °C, followed by annealing treatment for one hour at 500 °C. The crystal structure, microstructure and morphology properties of prepared films were studied by X-ray diffraction analysis (XRD), electron Scanning Electron Microscopy (SEM) and Atomic Force Microscopy (AFM) respectively. According to characterization techniques, a material of well-crystallized monoclinic ph

Nanostructure of chromium oxide (Cr₂O₃-NPs) with rhombohedral structure were successfully prepared by spray pyrolysis technique using Aqueous solution of Chromium (III) chloride CrCl₃ as solution. The films were deposited on glass substrates heated to 450°C using X-ray diffraction (XRD) shows the nature of polycrystalline samples. The calculated lattice constant value for the grown Cr₂O₃ nanostructures is a = b = 4.959 Å & c = 13.594 Å and the average crystallize size (46.3-55.6) nm calculated from diffraction peaks, Spectral analysis revealed FTIR peak characteristic vibrations of Cr-O Extended and Two sharp peaks present at 630 and 578 cm-1 attributed to Cr-O “stretching

Zinc oxide thin films were deposited by chemical spray pyrolysis onto glass substrates which are held at a temperature of 673 K. Some structural, electrical, optical and gas sensing properties of films were studied. The resistance of ZnO thin film exhibits a change of magnitude as the ambient gas is cycled from air to oxygen and nitrogen dioxide

CdS and CdS:Sn thin films were successfully deposited on glass
substrates by spray pyrolysis method. The films were grown at
substrate temperatures 300 C°. The effects of Sn concentration on the
structural and optical properties were studied.
The XRD profiles showed that the films are polycrystalline with
hexagonal structure grown preferentially along the (002) axis. The
optical studies exhibit direct allowed transition. Energy band gap
vary from 3.2 to 2.7 eV.

In this work we fabrication holographic optical element diffraction grating thickness 40?m and mirror90?m by using dichromated gelatin,to perform that we have to use the Nd-yaG laser doubling frequency of wavelenght (532)nm and its powers of (80)mWatt.we have studyed the thickness and concentration dichromat effect in mirror reflaction ,effect of angle of reconstruction beam in band width and diffraction efficiency ,study effect gelatin hardener of the diffraction efficiency.