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The impact of corporate governance on narrowing the expectations gap in the audit work environment (field study)
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The different crises and financial collapses place in many companies, particularly in developed countries as a result of administrative and financial corruption return aspects of the task to the role of the company and the external auditor, both in their emphasis on honesty and fairness of financial statements and the Provisions of accounting information and on the contrary to the truth, you may have to the loss of the rights of stakeholders, particularly existing investors, and the loss of confidence of prospective investors in the accounting information contained in the financial statements of these companies, which led to a crisis of confidence and credibility in the profession of accounting and auditing where the wonder of many potential investors and shareholders who have suffered damage from landslides are the reasons that led to landslides and is responsible for the failure Is regulators internal or external auditor, or the two together and taken to expand degree led to reduce the confidence of users of financial statements financial statements and their dependence on the opinion of the external auditor, and this so-called gap forecast, and the attempts that have emerged to strengthen the confidence of the beneficiaries of financial statements and the opinion of the external auditor called Zarma manner the exercise of good governance or what is called for short "corporate governance". Corporate Governance "in an attempt to reduce this gap to the maximum extent possible.

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Publication Date
Sun Jun 05 2016
Journal Name
Baghdad Science Journal
Synthesis and Characterization of New Mannich Bases Derived from 7-hydroxy-4-methyl Coumarin
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Coumarin is a natural substance isolated from different plants. It belonges to a group of benzobyrones which consists of a benzene ring joined to a pyrone nucleus. In the present research, a new series of coumarin derivatives were formed. Compound (1) (7-hydroxy-4-methyl Coumarin) was converted into 4-methylquinolin-2(H) derivative (2) by reaction with acetamide, and then reaction of (2) with thiosemicarbazide in ethanol leads to the synthesize of hydrazincarbothioamide derivative (3).The reaction of (3) with ethylchloroacetate in presence of sodium acetate leads to closure ring to get [(1-(5-oxo-2-thioxoimidazolidin-1-ylimino) ethyl)]quinolin-2(1H)-one (4). Mannich bases were prepared through the reaction of (4) with primary

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Publication Date
Fri Aug 02 2024
Journal Name
Quantum Studies: Mathematics And Foundations
Implementation of a modified noise-free and noisy multistage quantum cryptography protocol using QISKIT
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Classical cryptography systems exhibit major vulnerabilities because of the rapid development of quan tum computing algorithms and devices. These vulnerabilities were mitigated utilizing quantum key distribution (QKD), which is based on a quantum no-cloning algorithm that assures the safe generation and transmission of the encryption keys. A quantum computing platform, named Qiskit, was utilized by many recent researchers to analyze the security of several QKD protocols, such as BB84 and B92. In this paper, we demonstrate the simulation and implementation of a modified multistage QKD protocol by Qiskit. The simulation and implementation studies were based on the “local_qasm” simulator and the “FakeVigo” backend, respectively. T

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Publication Date
Sun Oct 01 2023
Journal Name
Journal Of Ovonic Research
Composite nanostructured growth of (CdS)0.75 (PbS)0.25/Si solar cell and its characterization
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By using vacuum evaporation, thin films of the (CdS)0.75-(PbS)0.25 alloy have been deposited to form a nanocrystalline composite. Investigations were made into the morphology, electrical, optical and I-V characteristics of (CdS)0.75-(PbS)0.25 films asdeposited and after annealing at various temperatures. According to AFM measurements, the values of grain sizes rise as annealing temperatures rise, showing that the films' crystallinity has been increased through heat treatment. In addition, heat treatment results in an increase in surface roughness values, suggesting rougher films that could be employed in more applications. The prepared films have direct energy band gaps, and these band gaps increase with the increase in the degrees

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Publication Date
Mon Mar 01 2010
Journal Name
Journal Of Kerbala University
Synthesis And Biological Activity Of Some New Compounds Containing 1,2,4-Triazole And Their Derivatives
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Condensation of 1,2- dibromo ethane with para hydroxy benzoic acid gave 1,2-Ethane-bis- 4-oxybenzoic [1]. This Compound was converted with the thionyl chloride to give 1,2-Ethane-bis- 4-oxybenzoyl chloride [2]. Reaction of compound [2] with thiosemicarbizades gave 1,2-Ethanebis[4-oxybenzoyl-thiosemicarbazide] [3] and opteined 1,2-Ethane-bis[3-mercapto-5-phenoxy- 1,2,4-triazole] [4] from treatment compound [3] with NaOH (4%) .The new compounds 1,2- Ethane-bis[3-(substituted thioacyl)-4-(substituted acyl)-5 phenoxy-1,2,4-triazole] [5a-d] and 1,2- Ethane-bis[3-(substituted alkylthio)-5 phenoxy-1,2,4-trizole] [5e-f] derived from compound [4] were synthesized and characterized by physical and spectral data. All the compounds [4], [5a-d] and [5e-

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Publication Date
Wed Mar 10 2021
Journal Name
Baghdad Science Journal
Catalyzed and Promoted Direct Reaction of Ethyl Chloride with Silicon Using Stirred-Bed Reactor
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In this paper a stirred-bed performed of the copper catalyzed synthesis of ethylchlorosilanes from silicon and ethyl chloride was described. A Si-catalyst mixture prepared by reaction of CuCl and Si was employed. The compositions of products were mainly ethyltrichlorosilane, diethyldichlorosilane, and ethyldichlorosilane and mainly depended on the extent of Cu in the mixture and the reaction temperature. A promoting effect on the extent of adsorption was observed on the addition of certain additives. The kinetic data revealed the direct depended of the reaction rate on C2H5Cl pressure.

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Publication Date
Wed Aug 31 2022
Journal Name
Al-kindy College Medical Journal
A comparison of cross sections for Selenium -73 radioisotopes produced by accelerators and reactors
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Background: Selenium-73 with half- life of 7.15 hour emits β+ in nature and has six stable isotopes which are ( 74Se,76Se,77Se,78Se,80Se and 82Se ). Selenium-73 has many applications in technology and radioselenium compounds of metallic have found various applications in medicine. Objective:  To make a comparison between different reactions that produced cross sections of Se-73 radioisotopes. Subjects and methods: The feasibility of the production of Selenium -73 via various nuclear reactions was investigated. Excitation functions of 73Se production by the reactions of 75As (p,3n), 169Tm( d,x), 74Se, natSe, natBr (p,x) , 75As (d,4n), natGe (3He,x), 70Ge (α, n), and 72Ge (α, 3n) and neutron capture were calculated using the avail

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Publication Date
Tue Mar 31 2015
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Biosorption of Lead, Cadmium, and Zinc onto Sunflower Shell: Equilibrium, Kinetic, and Thermodynamic Studies
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The present study deals with the application of an a bundant low cost biosorbent sunflower shell for metal ions removal. Lead, Cadmium and Zinc were chosen as model sorbates. The influences of initial pH, sorbent dosage, contact time, temperature and initial metal ions concentration on the removal efficiency were examined. The single ion equilibrium sorption data were fitted to the non-competitive Langmuir and Freundlich isotherm models. The Freundlich model represents the equilibrium data better than the Langmuir model. In single, binary and ternary component systems,Pb+2 ions was the most favorable component rather than Cd+2 and Zn+2 ions. The biosorption kinetics for the three metal ions followed the p

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Publication Date
Sun Dec 28 2025
Journal Name
مجلة جامعة صنعاء للعلوم التطبيقية والتكنولوجيا
From Algorithms to Applications: A Review of AI-Based Face Recognition and Identity Verification
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Face recognition and identity verification are now critical components of current security and verification technology. The main objective of this review is to identify the most important deep learning techniques that have contributed to the improvement in the accuracy and reliability of facial recognition systems, as well as highlighting existing problems and potential future research areas. An extensive literature review was conducted with the assistance of leading scientific databases such as IEEE Xplore, ScienceDirect, and SpringerLink and covered studies from the period 2015 to 2024. The studies of interest were related to the application of deep neural networks, i.e., CNN, Siamese, and Transformer-based models, in face recogni

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Publication Date
Fri Mar 25 2016
Journal Name
Oriental Journal Of Chemistry
Synthesis and Antioxidant Ability of New 5-amino-1,2,4-Triazole Derivatives Containing 2,6-dimethoxyphenol
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4-amino-3-(4-(((4-hydroxy-3,5dimethoxybenzyl)oxy)methyl)phenyl)-1,2,4-triazole-5-thione was synthesized by to method the first one from melt reaction of 4-(((4-hydroxy-3,5-dimethoxybenzyl)oxy)methyl)benzoic acid with Thiocarbonyldihydrazide, the second method from convert the corresponded acid hydrazide to potassium 2-(4-(((4-hydroxy-3,5-dimethoxybenzyl)oxy)methyl)benzoyl)hydrazinecarbodithioate salt then react with hydrazine hydrate. Newly Schiff base (7a-7f) were synthesized from reaction the 4-amino-1,2,4-triazol with substituted hydroxybenzaldehyde. The resulting compounds were characterized by IR, 1H-NMR, 13C-NMR, and HRMS data. 2,2-Diphenyl-1-picrylhydrazide (DPPH) and ferric reducing antioxidant power (FRAP) assays were used to scree

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Publication Date
Wed Jan 30 2019
Journal Name
Journal Of The College Of Education For Women
Pioneer of Modern Arab renaissance (His life and his effect) Ahmed Faris Al Shidyaq
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AI-Shidyaq is considering one of the scholars' of Arab modern Renaissance. He
enjoyed a dusting nished status among the men of letters of his age. He added many things in
language and literature that made him, during the Arab modern Renaissance, a pioneer
researcher in the 1900s. He had established a state for literature that turnal him in to one of
the critics of his age, to the extent that he was called the Eagle of Lebanon (similar to the
Eagle of Quraish).
He was also called the Jahiz of his age, Voltaire of his generation and Khleel of the
1900s. He was also called Victor Hugo.
He was characterized by a character of smoothness in style, Clarity in meaning and
purpose, an ability to analyze, Describe and wr

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