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The Impact of Adequacy and Authoritative Evidences in the Audit Risks: An Exploratory Research for A Sample Views of Auditors in Iraq
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The Audit evedances represent the reconciliation tools between the Financial data shown on financial statements, and the level of satisfaction level of the Auditor about these statements. According that, the Auditor try to achieve the highest quantity of These evidances, and the most satisfactive of it…, but that will be so hard sometimes, when the internal controlling system is not good, and when the Auditor had some satisfied evidences, but not sharp… So, this research comes to inspect the relation between the quantity, and the level of satisfaction, and argument to prove that evidences gives. This research assumes that getting enough evidences leads to reduce faults, improves the auditing operation, and avoids risks. The research contains some conclusions and recommendations.

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Publication Date
Thu Jul 04 2024
Journal Name
Journal Of Chemical Technology & Biotechnology
Adsorption of bimetal from aqueous solution on plum seed activated carbon synthesized by pyrocarbonic acid microwave method
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Abstract<sec><title>BACKGROUND

This article presents the simultaneous adsorption of bimetal Cu2+ and Zn2+ from an aqueous solution using activated carbon synthesized from a plum seed precursor by sulfuric acid and microwave activation: plum seeds chemically activated by 45% (w/w) sulfuric acid with 2:1 ratio for 4 h, then carbonized for 2 h at 700 °C and the product obtained activated in a microwave oven for 20 min at 700 W for final of activation. Plum seeds and activated carbon produced were characterized in terms of their physical and chemical composition using Brunauer–Emmett–Teller measurements, field emission scanning electr

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Publication Date
Mon Feb 04 2019
Journal Name
Iraqi Journal Of Physics
Temperature effect on optical properties of nickel (ii) phthalocyanine tetrasulfonic acid tetrasodium salt (NiPcTs) organic thin films
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This study describe the effect of temperature on the optical
properties of nickel(ii) phthalocyanine tetrasulfonic acid tetrasodium
salt (NiPcTs) organic thin films which are prepared by spin coating
on indium tin oxide (ITO-glass). The optical absorption spectra of
these thin films are measured. Present studies reveal that the optical
band gap energies of NiPcTs thin films are dependent on the
annealing temperatures. The optical band gap decreases with increase
in annealing temperature, then increased when the temperature rising
to 473K. To enhance the results of Uv-Vis measurements and get
more accurate values of optical energy gaps; the Photoluminescence
spectra of as-deposited and annealed NiPcTs thin fi

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Publication Date
Fri Jan 01 2010
Journal Name
Ibn Al- Haitham J. Fo R Pure & Appl. Sci
Multipole Mixing Ratios of Gamma Rays From Fe(n,ny Reaction Using Constant Statistical Tensor Method (CST).
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The - M ultiple mixing ratios of -transitions from levels of 56Fe populated in 56 56 Fe n n Fe ( , )  reactions are calculated by using const. S.T.M. This method has been used in other works [3,7] but with pure transition or with transitions that can be considered as pure transitions، in our work we used This method for mixed  - transitions in addition to pure  - transitions. The experimental angular distribution coefficients a2 was used from previous works [1] in order to calculet - values. It is clear from the results that the - values are in good agreement or consistent, within associated errors, with those reported previously [1]. The discrepancies that occur are due to inaccuracies existing in the expe

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Publication Date
Sun Apr 02 2017
Journal Name
International Workshop In Physics Applications
Antifungal activity of wide band gap Thioglycolic acid capped ZnS:Mn semiconductor nanoparticles against some pathogenic fungi(Article)
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The manganese doped zinc sulfide nanoparticles were synthesized by simple aqueous chemical reaction of manganese chloride, zinc acetate and thioacitamide in aqueous solution. Thioglycolic acid is used as capping agent for controlling the nanoparticle size. The main advantage of the ZnS:Mn nanoparticles of diameter ~ 2.73 nm is that the sample is prepared by using non-toxic precursors in a cost effective and eco-friendly way. The structural, morphological and chemical composition of the nanoparticles have been investigated by X-ray diffraction (XRD), Scanning Electron Microscopy (SEM) with energy dispersion spectroscopy (EDS) and Fourier transform infrared (FTIR) spectroscopy. The nanosize of the prepared nanoparticles was elucidated by Scan

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Publication Date
Thu Mar 30 2017
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Cytotoxic Assay of Nigella sativa Leaf Callus Extract (Thymol) on Hep-2 Cell Line Using ELISA Assay
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Extract from cell culture of medicinal plant like Nigella sativa have been assessed for its cytotoxic properties. Thymol is likely responsible for the theraputic effects of  Nigella sativa leaf callus extract. In this short study the inhibitory effect of Nigella sativa leaf callus extract (Thymol) has been studied on Human Lorgnx Epidrmoid Carcinoma (Hep-2) cell line during different exposure period of time (24, 48 and 72 hrs.) using different concentration of the extract (1000, 500, 400, 300, 200 and 100 µg/ml). The optical density of the Hep-2 cells has been readed on 492 nm wave length. Thymol –induced cytotoxicity was (500 µg/ml) which inhibit cell growing compared to the control and this

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Publication Date
Wed Jan 01 2014
Journal Name
Aes-atema International Conference Series - Advances And Trends In Engineering Materials And Their Applications,
Back filler friction spot welding of pure commercial copper sheets to AA1050 aluminum alloy sheets (experimental study)
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Publication Date
Sun Mar 01 2026
Journal Name
Case Studies In Thermal Engineering
Dynamic thermal modelling of energy storage unit based on PCM under single or two-phase flow conditions
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Phase change materials are extensively studied for use in low-, mid-, and high-temperature applications due to their melting and solidification temperatures, latent heat, and thermophysical properties. This work aims to explore the energy stored, or released and their duration for the energy storage unit formed of a phase change material surrounding a tube within which a hot or cold, single or Two-Phase fluid flows, serving as a heat source or sink. The 3D axial transient thermal analysis of the energy storage unit is performed using the finite element method via a MATLAB-developed computer program. The effects of single- or Two-Phase fluid flow on temperature distribution, solidification, melting duration, and energy stored within phase ch

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Publication Date
Mon Sep 01 2014
Journal Name
Al-khwarizmi Engineering Journal
Comparison of Fatigue Life Behavior between Two Different Composite Materials Subjected to Shot Peening at Different Times
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This paper investigated the fatigue life behavior of two composite materials subjected to different times of shot peening (2, 4 and 6 min).The first material prepared from unsaturated polyester with E-glass reinforcement by 33% volume fraction. While, the second one was prepared from unsaturated polyester with aluminum powder by2.5% volume fraction. The experimental results showed that the improvement in endurance limit was obtained (for the first material) at 2, 4 and 6 min shot peening times where the percentage of maximum improvement was 25% at shot peening time of 6 min. While, the endurance limit of the second material decreased at shot peening times of 2, 4 and 6 min where the percentage of maximum reduction was 29 % at shot peenin

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Publication Date
Thu Jan 01 2009
Journal Name
Ibn Al- Haitham J. Fo R Pure & Appl. Sci
Multiple Mixing Ratios of Gamma Rays Erγ)nEr(n, From 168 168 Reaction  Using a2 – Ratio Method
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The -mixing of  - transition in Er 168 populated in Er)n,n(Er 168168  reaction is calculated in the present work by using a2- ratio method. This method has used in previou studies [4, 5, 6, 7] in case that the second transition is pure or for that transition which can be considered as pure only, but in one work we applied this method for two cases, in the first one for pure transition and in the 2nd one for non pure transitions. We take into accunt the experimental a2- coefficient for p revious works and -values for one transition only [1]. The results obtained are, in general, in agood agreement within associated errors, with those reported previously [1], the discrepancies that occur are due to inaccuracies existing

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Publication Date
Sat May 01 2021
Journal Name
Journal Of Physics: Conference Series
Operational assessment of biological wastewater treatment using advanced return-mass reactors based on principal component cluster analysis
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Abstract<p>In this study, field results data were conducted, implemented in 64 biofilm reactors to analyses extract organic matter nutrients from wastewater through a laboratory level nutrient removal process, biofilm layer moving process using anaerobic aerobic units. The kinetic layer biofilm reactors were continuously operating in Turbo 4BIO for BOD COD with nitrogen phosphorous. The Barakia plant is designed to serve 200,000 resident works on biological treatment through merge two process (activated sludge process, moving bed bio reactio MBBR) with an average wastewater flow of 50,000 m3/day the data were collected annually from 2017-2020. The water samples were analysis in the central labor</p> ... Show More
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