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 hand lay-up method was used to prepare Epoxy/ metal composites. Epoxy resin (EP) was used as a matrix with metal particles (Al, Cu, and Fe) as fillers.
The preparation method includes preparing square panels of composites with different weight percentage of fillers (10, 20, 30, 40, and 50%). Standard specimens (88mm in diameter) for thermal conductivity tests were prepared to measure thermal conductivity kexp.The result of experimental thermal conductivity kexp, for EP/metal composites show that, kexp increase with increasing weight percentage, For EP/ Al and EP/Cu composites, and it have have maximum values of 0.33 and 0.35 W/m.K, respectively. While kexp for EP/ Fe composite show slight increase with maximum value of 0.186 W/m.K.

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.

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

Despite widespread agreement on the beneficial nature of hydrated lime (HL) addition to asphalt concrete mixes, understanding of the effect of HL particle size is still limited. Previous investigations have focused mainly on two different size comparisons, and so certain guidance for a practical application cannot yet be produced. This study investigates three distinct sizes of HL, in the range of regular, nano, and sub-nano scales, for their effects on the properties of modified asphalt concretes. Five different percentages of HL as a partial replacement of ordinary limestone filler in asphalt concrete mixes were studied for wearing course application purposes. Experimental tests were conducted to evaluate the mechanical properties

In the present study, cytogenetic and molecular techniques were conducted to detect the chromosomal aneuploidy and the involvement of N and H genes in squamous larynx carcinoma cell line Hep-2.Our results showed that numerical and structural abnormalities were involved in larynx cancer Hep-2.The total number of chromosomes ranging from tripolyploidy in passage187to more than that in passage207.The more frequent chromosomes involved in numerical aberrations were chromosomes1,7,16,17 and 18. Structural chromosomal aberrations were also detected.Deletion of short arm was detected in chromosome 1(del 1p) and the long arm of chromosome 1(del 1q)and 6(del 6q).Gaining on short arms were also recorded in chromosomes 3(3p+) and 12(12p+).At the mole

The effect of nitrogen fertilizer and the planting distance on growth and yield of the sunflower cultivar (Taka) was investigated. The experiment was conducted in the field using five nitrogen fertilizer levels (0, 50, 100, 150, 200) kg/donum and three planting distances (10, 20, 30) cm/plant. The experiment design was split-plot by using RCBD with four replicates. The level of fertilizer as the main plot, while the planting distance as the sub plot. Plant high and yield components were measured. Results indicated that using 200 kg/donum of nitrogen and 30 cm/plant of planting distance gave the highest rate of 1000 seeds weight and the number of seeds/ head. While using 200 kg/donum of nitrogen fertilizer with 10 cm/plant of planting dista

The importance of the research lies in preparing exercises using a proposed device to learn the skill of thehuman wheel on a machine rug of ground movements of the artistic gymnastics. As for the research problem:Through the presence of the two researchers as teachers and observers of this sport in the gymnastics hall,they noticed that there is difficulty in the students’ performance of the skill of the round off on the machineof the mat of ground movements, according to the researchers’ opinion, the reason for this is that skillsare taught with the limited availability of assistive devices, as well as the lack of use of these devices inexercises according to biomechanical variables, although they facilitate the learning process