The development of technology used in computerized programs is considered on of the most important topics that is responsible for creating tools that can be used in the business environment, the audit profession is one of those professions that received this development. In order for this profession to be more effective, there must be a tool based on sound (correct) scientific basis that can be based upon to enhance the quality of auditing. The research also aims to propose a computerized program to plan the auditing process according to the methods appropriate to the working environment in the audit offices and companies in Iraq. The computerized program was applied to the research sample and the hypothesis of the research has been prov

The current research aims to test the impact of the strategy of merger (as an explanatory variable) in human resources management practices (as a response variable), and the importance of the subject being an important topic that mimics the Iraqi environment, where has seen many mergers that have not been addressed by former researchers in the field. In addition, the future prospects carry many mergers, and the problem of research was the lack of understanding among departments in how to manage the integration and deal with it, on the basis of scientific which reflected negatively on the practices of human resources management, and the research was based on two main hypotheses Six sub-hypotheses emerge to explore the correlation

The corrosion behavior of low carbon steel in washing water of crude oil solution has been studied potentiostatically at five temperatures in the range ( 303 –343 )K, at pH ( 4 ) and at pH (4,6,7,9,11 ) at (343K)..The corrosion potential shifted to more negative values with increasing temperature and the corrosion current density increased with increasing temperature, the corrosion current density (icorr) decreased with increasing pH in the rang ( 4 – 7 ) and it increased with increasing pH in the rang ( 9 – 11 ) at ( 343 K ), while the corrosion potential generally variation with increasing pH in the rang (4-11)at(343K. From the general results for this study can be seen that thermodynamic and kinetic function were

Microwave heating is caused by the ability of the materials to absorb microwave energy and convert it to heat. The aim of this study is to know the difference that will occur when heat treating the high strength aluminum alloys AA7075-T73 in a microwave furnace within different mediums (dry and acidic solution) at different times (30 and 60) minutes, on mechanical properties and fatigue life. The experimental results of microwave furnace heat energy showed that there were variations in the mechanical properties (ultimate stress, yielding stress, fatigue strength, fatigue life and hardness) with the variation in mediums and duration times when compared with samples without treatment. The ultimate stress, yielding stress and fatigue streng

One of the most important problems in tablet process is to control the flow of the catalyst through the hopper; Controlling the flow can be done either by changing the size of particles or added the different lubricant (stearic acid, starch, graphite) or blending of different lubricants. The study showed that we can control (increase or decrease) on the flow of the catalyst through the hopper by blending different lubricants for the constant percentage. The flow increasing when particles size (0.6 mm) and then decrease with or without lubricants, no effect on flow when particles size lower than (0.2 mm) with use that lubricants, and good flow on (0.4 mm) when use stearic acid and starch.

         The purpose and goal of the research revolve around the diagnosis of intellectual capital as the logical indicator to study an effective human resource management practice and its influential role in determining the overall quality management of higher education institutions and scientific research in Baghdad.

       To achieve the purpose of the research, an upgraded standard questionnaire was used to collect data and distribute it to the selected sample in a statistical manner from the study population of (5) institutions affiliated with the Ministry of Higher Education and Scientific Resear

Crude oil is one of the most important sources of energy in the world. To extract its multiple components, we need oil refineries. Refineries consist of multiple parts, including heat exchangers, furnaces, and others. It is known that one of the initial operations in the refineries is the process of gradually raising the temperature of crude oil to 370 degrees centigrade or higher. Hence, in this investigation the focus is on the furnaces and the corrosion in their tubes. The investigation was accomplished by reading the thickness of the tubes for the period from 2008 to 2020 with a test in every two year, had passed from their introduction into the work. Where the thickness of more than one point was measured on each tube in the sa

Oil flow lines are used to transport oil and its derivatives from a well over long distances, and because oil wells produce other potentially corrosive products, such as carbon dioxide and Hydrogen sulfide, it is necessary to take methods to protect the pipeline from corrosion. One of these methods is the use of corrosion inhibitors in this study. Prepare 5-acetyl-2-anilino-4-dimethylaminothiazole and test it as a corrosion inhibitor on a sample of the Rumaila flow line at a constant temperature 25°C in (3.5%) NaCl and (3.5%) KCl solution in the absence and presence of different concentrations of inhibitor (0 mM, 0.01 mM, 0.03 M, 0.05 mM). by using liner polarization (Tafel slope). The inhibiter exhibited the best performance at hi