The main objective of the audit process is to enable the auditor to express his neutral technical opinion as to whether the financial statements have been prepared in accordance with the financial reporting framework and fairly express the financial position, the result of the activity and the cash flows. A wrong opinion works to burden the beneficiary parties with great damages, and then the presence of any error or bias from the auditor when applying the rules of professional ethics (such as violating professional confidentiality and conflict of interest and moving away from impartiality and objectivity) negatively affects the performance of his

the energy that a radiation source emits as light (photons), electromagnetic waves, or particles is known as radiation. X-ray is one type of ionizing radiation that falls within the electromagnetic wave category of short wavelengths. Because of their short wavelength. X-ray is a type of ionizing radiation that is used in a constantly growing number of diagnostic procedures. X-ray diagnostic imaging has been employed in the medical field for more than a century(Hariyoto et al., 2020). Radiation has advantages for human health, but there is also a risk. the impacts of Radiation on Fertility it is an oligospermia, or a reduction in the number of sperm cells, which is already possible after radiation exposure of 0.15 mGy. It Leads to impede

In this paper, Nordhaus-Gaddum type relations on open support independence number of some derived graphs of path related graphs under addition and multiplication are studied.

Background: Pain due to muscular cramp during hemodialysis is one of the most common problems experienced by patient undergoing hemodialysis, and is associated with poor outcomes of patients. The main aim of this study was to comparing the effects of lavender oil and olive oil massage on Pain due to muscular cramp during hemodialysis.

Methods: In this random clinical trial, 60 hemodialysis patients were enrolled randomly and allocated to two groups with 30 members in Lordegan and Brojen hospitals, Shahrekord, Iran. The intervention included flora massage on the lower leg muscles so that the first group received olive oil massage (10 drops) and the second group received lavender oil massage (10 dr

Background: The longevity of any prosthesis depends on the materials from which it was fabricated, that is why, defects in the material properties may reduce the service life of prosthesis and necessitate its replacement. The aim of this study was to evaluate the effect of adding different concentrations of Polyamide-6 (Nylon-6) on the tear and tensile strength of A-2186 RTV silicone elastomer. Materials and Methods: 80 samples were fabricated by the addition of 0%, 1%, 3% and 5% by weight PA-6 micro-particles powder to A-2186 platinum RTV silicone elastomer. The study samples were divided into four (4) groups, each group containing 20 samples. One control group was prepared without PA-6 micro particles and three experimental groups were pr

Three isolates of  P. aeruginosa were isolated from burnt patients. The ability of these isolates for adhesion and formation of slime layer were tested, the result showed that all isolates were able to adherence on the smooth surface. The sensitivity of  P. aeruginosa isolates for antibiotics were tested , all isolates were sensitive  to Gentamycin, Piperacillin and Amikacin Ciprofloxacin, and  resist to Tetracyclin, Amoxicillin, Cephalexine , Ceftriaxone. Ciprofloxacin and Amikacin were found effective against P. aeruginosa isolates with MIC values of 3.8 μg/ ml for  Ciprofloxacin  and 0.244 μg/ ml for Amikacin The antibacterial effect of Different concentrations of Aloe