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 adsorption isotherms and kinetic uptakes of CO₂ were measured. Adsorption isotherms were measured at two temperatures 309 K and 333 K and over a pressure range of 1 to 7 bar. Experimental data of CO₂ adsorption isotherms were modeled using Langmuir, Freundlich and Temkin. Based on coefficient of correlation it was found that Langmuir isotherm model was well suited with the experimental data of CO₂ adsorption isotherms.  In addition, Adsorption kinetic of CO₂ mixture with N₂ containing 10 % by volume CO₂ and 90 % by volume N₂ were determined in a temperature 36 °C and under the atmospheric pressure .When the flow rate was increased from

This study was conducted at the Poultry Research Station in Abu Ghraib, Department of Agricultural Research, Ministry of Agriculture, the experimental field during three months (Three terms for a period of four weeks), from 10 th of December 2019 to the 10 th of January 2020. The study aimed to determine the effect of using different proportions of chlorella algae in layer hen ration and its effect on the hen's productive performance and numbers of lactobacilli bacteria in the intestine. The experiment included 400 laying hens (ISA Brown) of 54 week old which were fed according to the standard requirements mentioned in the guide for this breed (ISA Brown layer management guide). The hens raised using a 3 stage cages system with five hens in

Abstract:
This study is considerated one of many Studies above the standing of
the Islamic Arab nation which was chosen by God from other nations all over
the world . Some of these nations used to come to the Arab nation to take
whatever useful for them from the beginning of history till now . The
researcher deals in this study with a French artist who is well-know as
August Renoir . He traveled to Algeria and lived there . He was
influenced by the Islamic culture.
The study include. from chapter . chapter one deals with the framework of
programming (out line ) . Chapter two deals with the theoretical framework .
It includes five sections. Deals with the Islamic drawings(Arabesque) . section
three deals w

The current study aims to determine the extent of SOMO's interest in strategic alignment operations and whether this interest is sufficient to be reflected in enhancing its organizational reputation. The field of research was in the oil marketing company SOMO. The managers in the top management within this company were targeted and the questionnaire was used as a data collection tool. The study population (109), (105) questionnaires were distributed, (94) questionnaires and (11) questionnaires were not retrieved, and the valid questionnaires had reached (91) and the analytical and descriptive approach was used for the study, the current research found to find A direct relationship and a positive effect of strategic

               Starting with a problem of the weakness of accounting disclosure in some companies administration when preparing and presenting the financial reports which are submitted to the Tax authority. This problem impacts on Tax authority performance (The effect on the quality of the performance of the tax authority), because of the lack of conviction for the information contained in those reports, and the  failure to achieve accurate results in tax authority performance that leads to a negative impact on determining taxable income and affect tax revenue, as well as negative impact on  determining taxable income and affect tax revenue, as well as negati

The effect of internal acoustic excitation on the leading-edge, separated boundary layers and the aerodynamic performance of NACA23015 cross section airfoil are examined as a function of excitation location with ranging frequency range (50-400) Hz of the introduced acoustic. Tests are separately conducted in two sections, open type wind tunnels at the Reynolds number of 3.3x105 for measurement at angle of attack (0, 3, 6, 9 &12) deg. and 3x104 for the visualization at angle of attack (12) deg. based on the airfoil chord. Results indicated that the excitation frequency and the excitation location are the key parameters to alter the flow properties and thus to improve the aerodynamic performance. The most effective excitation frequency

The main challenge of military tactical communication systems is the accessibility of relevant information on the particular operating environment required for the determination of the waveform's ideal use. The existing propagation model focuses mainly on broadcasting and commercial wireless communication with a highs transceiver antenna that is not suitable for numerous military tactical communication systems. This paper presents a study of the path loss model related to radio propagation profile within the suburban in Kuala Lumpur. The experimental path loss modeling for VHF propagation was collected from various suburban settings for the 30-88 MHz frequency range. This experiment was highly affected by ecological factors and existing

The selection and assessment of single-photon detection modules is a crucial problem in satellite-based QKD systems. The system's overall efficiency, secure key rate and quantum bit error rate are all significantly influenced by single-photon detection modules. There is a knowledge gap about the practical performance of commercially available single-photon detectors because existing research frequently relies on theoretical characteristics. This paper introduces a study on the effect of the parameters of three commercial single photon detection modules from ID Quantique company: ID Qube, ID100, and ID281 on certain Bennett-Brassard 1984 protocol parameters such as secure key rate, mean photon number per pulse, quantum bit error rate