Increased the need to promote the profession of auditing, and improving the performance of the audit process, which comes through the effective implementation of its tasks, where the auditor collects the necessary data about the nature of client activity, and any other information it deems necessary to carry out the planning and development of the strategy for how to determine the procedures for implementing the audit process and the scope and timing for evidence clues in order to form an opinion technician neutral about the fairness of the financial statements, as required by the standards of the field work of the planning and supervision of the internal control and evidence to prove, but the failure of the auditor whether in th

Trimethoprim derivative Schiff bases are versatile ligands synthesized with carbonyl groups from the condensation of primary amines (amino acids). Because of their broad range of biological activity, these compounds are very important in the medical and pharmaceutical fields. Biological activities such as antibacterial, antifungal and antitumor activity are often seen. Transition metal complexes derived from biological activity Schiff base ligands have been commonly used.

This research deals with the motives of the use of Facebook by elderly people and the achieved needs, which leads the researcher to ask an important question: why an old persons use Facebook and are the achieved needs through   which they got?  The research aims to find out the habits and patterns of using Facebook by old men and stands on the main motives of the elderly in their use of Facebook. It also identifies the most prominent needs that have been made for the elderly as a result of their use of Facebook.

The research is a descriptive one in which the researcher uses survey method to achieve the desired goals. The researcher has chosen a group of old men from Diyala province. The total sample number is about

Copper is a cheaper alternative to various noble metals with a range of potential applications in the field of nanoscience and nanotechnology. However, copper nanoparticles have major limitations, which include rapid oxidation on exposure to air. Therefore, alternative pathways have been developed to synthesize metal nanoparticles in the presence of polymers and surfactants as stabilizers, and to form coatings on the surface of nanoparticles. These surfactants and polymeric ligands are made from petrochemicals which are non- renewable. As fossil resources are limited, finding renewable and biodegradable alternative is promising.The study aimed at preparing, characterizing and evaluating the antibacterial properties of copper nanoparticle

This paper describes the problem of online autonomous mobile robot path planning, which is consisted of finding optimal paths or trajectories for an autonomous mobile robot from a starting point to a destination across a flat map of a terrain, represented by a 2-D workspace. An enhanced algorithm for solving the problem of path planning using Bacterial Foraging Optimization algorithm is presented. This nature-inspired metaheuristic algorithm, which imitates the foraging behavior of E-coli bacteria, was used to find the optimal path from a starting point to a target point. The proposed algorithm was demonstrated by simulations in both static and dynamic different environments. A comparative study was evaluated between the developed algori

The aim of human lower limb rehabilitation robot is to regain the ability of motion and to strengthen the weak muscles. This paper proposes the design of a force-position control for a four Degree Of Freedom (4-DOF) lower limb wearable rehabilitation robot. This robot consists of a hip, knee and ankle joints to enable the patient for motion and turn in both directions. The joints are actuated by Pneumatic Muscles Actuators (PMAs). The PMAs have very great potential in medical applications because the similarity to biological muscles. Force-Position control incorporating a Takagi-Sugeno-Kang- three- Proportional-Derivative like Fuzzy Logic (TSK-3-PD) Controllers for position control and three-Proportional (3-P) controllers for force contr

The preparation of activated carbon (AC) from date stones by using microwave assisted K2CO3 activation was investigated in this paper. The influence of radiation time, radiation power, and impregnation ratio on the yield and methylene blue (MB) uptake of such carbon were studied. Based on Box-Wilson central composite design, two second order polynomial models were developed to correlate the process variables to the two responses. From the analysis of variance the significant variables on each response were identified. Optimum coditions of 8 min radiation time, 660 W radiation power and 1.5 g/g impregnation ratio gave 460.123 mg/g MB uptake and 19.99 % yield. The characteristics of the AC were examined by pore structure analysis, and scan

This paper discusses an optimal path planning algorithm based on an Adaptive Multi-Objective Particle Swarm Optimization Algorithm (AMOPSO) for two case studies. First case, single robot wants to reach a goal in the static environment that contain two obstacles and two danger source. The second one, is improving the ability for five robots to reach the shortest way. The proposed algorithm solves the optimization problems for the first case by finding the minimum distance from initial to goal position and also ensuring that the generated path has a maximum distance from the danger zones. And for the second case, finding the shortest path for every robot and without any collision between them with the shortest time. In ord

     Community detection is an important and interesting topic for better understanding and analyzing complex network structures. Detecting hidden partitions in complex networks is proven to be an NP-hard problem that may not be accurately resolved using traditional methods. So it is solved using evolutionary computation methods and modeled in the literature as an optimization problem.  In recent years, many researchers have directed their research efforts toward addressing the problem of community structure detection by developing different algorithms and making use of single-objective optimization methods. In this study, we have continued that research line by improving the Particle Swarm Optimization (PSO) algorithm using a