The research aim to measure the impact of the Industry specialization of the auditors on the quality in audit in Iraqi auditing firms, as well as measuring the factors of Industry specialization in the Iraqi audit companies by measuring the market shares of Iraqi audit firms that audit the companies listed on the Iraqi Stock Exchange For 2010 to 2016, by surveying the opinions of (35) Audit firm on the impact of the Industry specialization of auditing firms in audit quality factors, The effect of the variables was revealed through the use of the survey form Distributed to Iraqi audit companies, The industry speci

This study is concerned with the effect of Deep Cryogenic Treatment (DCT) at liquid nitrogen temperature (-196 o C) on the mechanical properties and performance of low carbon steel (A858). The tests specimens were divided in to two groups, the first group was subjected to the conventional heat treatment of normalizing, and the second group was also normalized then subjected to (DCT). The results have shown that after (DCT), the Hardness, Tensile properties and the impact energy absorbed were all slightly increased. However the fatigue test showed some positive improvement in fatigue limit by 20(N/mm2 ), and the volume wear rates at different loads were significantly decreased after (DCT). The changes in microstructure due to (DCT) were c

A theoretical study has been proposed to investigate the effects of different laser radiations (Nd - glass, DF and C02) as a heating source on different glass samples (Optical glass, Bk - 7 and Soda - lime glass) and different waves lengths (10.6, 3.8, 1.6) ???. The heat changes as which are resulted due irradiation with laser sources have been determined by using the one dimension mathematical relation as a function of time (t) and depth (z). The results of the study show ed that the irradiation with C02 laser had a greater effect than DF laser, while the effects of Nd - glass laser were minimal with a power density of (1.8*10?? w/m2) within atime(l^sec).(Forboth Kinds) The change in the temperatures were not exceeded than (70"K) in all sa

Sheets of Epoxy (EP) resin with addition of TiO2 of grain size (1.5μm, and 50nm) and weight percentage (1%, 3%, and 5%) were prepared. Discs of 20mm diameter and 3mm thickness were cut for dielectric measurements. Dielectric properties (dielectric constant, dispassion factor and electrical conductivity) over the frequency range 102 -106 Hz were measured.
Comparison was made between the effect of micro and nano particles of TiO2 on the dielectric properties of EP composites with different weight percentage. Epoxy composites with micro sized particles of TiO2 were observed to have the better values of dielectric properties.

EP/ metal composites were prepared as adhesives between two steel rods. Epoxy resin (EP) was used as a matrix with metal as fillers (Al, Cu, Fe,).
The preparation method for tensile adhesion tests includes two steel rods with adhesive composites between the rods to measure adhesion strength Sad and adhesion toughness Gad.
Results of tensile adhesion tests show that EP/ metals composite have maximum strength Sad for certain weight percentage of metals 2.95 and 9MPa at 10% for EP/Al and EP/Cu composite and 8.2MPa at 40% for EP/Fe composites

Free cement refractory concrete is a type of refractory concrete with replacing alumina cement by bonding materials such as white kaolin, red kaolin and fumed silica. The free cement refractory concrete used in many applications like Petrochemicals, iron furnaces and cement production industries. The research clarifies the effect of steel fibers with two types crimped steel fibers and hooked steel
fibers with percentages 0.5%, 1% and 1.5% by volume from weight of bauxite aggregates. The additions of steel fibers with two types gave good properties in high temperatures where the specimens keep the dimension without failure and the properties made the best. the percentage of increasing for thermal conductivity was 44% for 1.5% crimped

Chitosan (CH) / Poly (1-vinylpyrrolidone-co-vinyl acetate) (PVP-co-VAc) blend (1:1) and nanocomposites reinforced with CaCO3 nanoparticles were prepared by solution casting method. FTIR analysis, tensile strength, Elongation, Young modulus, Thermal conductivity, water absorption and Antibacterial properties were studied for blend and nanocomposites. The tensile results show that the tensile strength and Young’s modulus of the nanocomposites were enhanced compared with polymer blend [CH/(PVP-co-VAc)] film. The mechanical properties of the polymer blend were improved by the addition of CaCO3 with significant increases in Young’s modulus (from 1787 MPa to ~7238 MPa) and tensile strength (from 47.87 MPa to 79.75 MPa). Strong interfacial

The present investigation considers the effect of curing temperatures (30, 40, and 50˚C) and curing compound method on compressive strength development of high performance concrete, and compares the results with concrete cured at standard conditions and curing temperature (21˚C). The experimental results showed that at early ages, the rate of strength development at high curing temperature is greater than at lower curing temperature, the maximum increasing percentage in compressive strength is 10.83% at 50C˚ compared with 21C˚ in 7days curing age. However, at later ages, the strength achieved at higher curing temperature has been less, and the maximum percentage of reduction has been 5.70% at curing temperature 50C˚ compared with 21