That analytical procedures are of analytical tools important because it gives assurance to the auditor-free financial statements of the economic units replace the audit of cases offraud and errors and distortions, and thereby to increase the effectiveness of the audit process and confirm the possibility oftrust and reliance on the financial statements that Adfgaha auditor.
Inspite of identify evidence of proof necessary to enhance the auditor's opinion the results reached in the audit p

Value Engineering is an analytical study on projects or services using a specific procedure and a multidisciplinary working group, works for the identification and classification of the project functions; either for a better perfuming of these functions or to lessen the total project cost or the two together. Value Engineering main aim is on finding innovative alternatives, without effecting the basic requirements of the project, its methodology based on the functional balancing between the three elements of production "performance, quality and cost". This methodology based on the "functional analysis", had shown high possibilities in solving any problem facing the production procedure , achieve better investment for available re

Fourier Transform-Infrared (FT-IR) spectroscopy was used to analyze gasoline engine oil (SAE 5W20) samples that were exposed to seven different oxidation times (0 h, 24 h, 48 h, 72 h, 96 h, 120 h, and 144 h) to determine the best wavenumbers and wavenumber ranges for the discrimination of the oxidation times. The thermal oxidation process generated oil samples with varying total base number (TBN) levels. Each wavenumber (400–3900 cm−1) and wavenumber ranges identified from the literature and this study were statistically analyzed to determine which wavenumbers and wavenumber ranges could discriminate among all oxidation times. Linear regression was used with the best wavenumbers and wavenumber ranges to predict oxidation time.

Tuberculosis status as the second leading causes of significant morbidity and mortality from an infectious disease worldwide, after human immunodeficiency virus (HIV). Sample collection was conducted at the Institute of Chest and Respiratory Diseases/Baghdad Medical City in Baghdad. The collection interval was from August to October 2014, 629 suspected TB patients were examined during this period. The results revealed among total 629 specimens, 56 (8.9%) of the specimens were positive by direct examination and 573 (91.1%) negative specimens by smear microscopy. Fifty six DNA samples were extracted from positive ZN smears of sputum specimens and 40 samples from healthy persons (as control) were subjected to molecular diagnosis by real tim

The study of the characteristics of the heritage fabric is one of the important things in studies of conservation and rehabilitative use. There are three main elements of rehabilitation and they are considered the basis for achieving the rehabilitation process and these elements are (development, sustainability, participation) and that the first item addressed in the research is heritage and urban fabric in heritage areas where characteristics have been studied And a problem, while the second term is rehabilitation, where the concept of rehabilitation, the types and causes of the process of rehabilitation and the benefits and qualifications that affect the urban fabric that are represented (social, economic, religious and political) were