Some auditors may think that the audit process ends with discovering misstatements and informing management about them, while the discovery of misstatements may be classified by some as the first step in the phase of separating these distortions, as the auditor should collect these misstatements, evaluate them and detail them into misstatements involving errors or misstatements involving fraud Then evaluating it to material or immaterial according to what was stated in the international auditing standards and directing management to amend the essential ones.  The importance of this research lies in identifying the concept of distortions and their types, identifying the method of evaluating distortions into substantial and non-essent

This research aims to study the methods of reduction of dimensions that overcome the problem curse of dimensionality when traditional methods fail to provide a good estimation of the parameters So this problem must be dealt with directly . Two methods were used to solve the problem of high dimensional data, The first method is the non-classical method Slice inverse regression ( SIR ) method and the proposed weight standard Sir (WSIR) method and principal components (PCA) which is the general method used in reducing dimensions,    (SIR ) and (PCA) is based on the work of linear combinations of a subset of the original explanatory variables, which may suffer from the problem of heterogeneity and the problem of linear

Abstract. Hassan FM, Mahdi WM, Al-Haideri HH, Kamil DW. 2022. Identification of new species record of Cyanophyceae in Diyala River, Iraq based on 16S rRNA sequence data. Biodiversitas 23: 5239-5246. The biodiversity and water quality of the Diyala River require screening water in terms of biological contamination, because it is the only water source in Diyala City and is used for many purposes. This study aimed to identify a new species record of Cynaophyceae and emphasize the importance of using molecular methods beside classic morphological approaches, particularly in the water-shrinkage-aqua system. Five different sites along Diyala River were selected for Cyanophyceae identification. Morphological examination and 16S rRNA sequen

The Atmospheric Infrared Sounder (AIRS) on EOS/Aqua satellite provides diverse measurements of Methane (CH₄) distribution at different pressure levels in the Earth's atmosphere. The focus of this research is to analyze the vertical variations of (CH₄) volume mixing ratio (VMR) time-series data at four Standard pressure levels SPL (925, 850, 600, and 300 hPa) in the troposphere above six cities in Iraq from January 2003 to September 2016. The analysis results of monthly average CH₄VMR time-series data show a significant increase between 2003 and 2016, especially from 2009 to 2016; the minimum values of CH₄ were in 2003 while the maximum values were in 2016. The vertical distribution of CH_4<

Objective:To Evaluate of Estradiol and Prolactin hormones levels for Breast Cancer women in
Baghdad City.
Methodology: The current study was conducted on 60 breast cancer women and 40 apparently
healthy subjects to evaluate the levels of estradiol and prolactin "hormones in the serum" of
({premenopausal & postmenopausal}) breast cancer and healthy controle women. Estradiol and
prolactin hormones estimated for all cases by using the IMMULITE 2000 instrument that performs
chemiluminescent immunoassays results are calculated for each sample.Data were analysed using
SPSS-18.data of two groups was comparison by the student's t-test.
Results: The results showed a non significant""(P>0.05) elevation in the –mean

Summarized the idea of research is marked by "changes in the process of mass communication by using the international network of information" by specifying what data networking and mass communication is the transformation processes in the mass communication network where research aims to:1. Diagnostic data and transformations in the process of mass communication network.2. Provide a contact form commensurate with the characteristic mass of the International Network of electronic information, and research found to provide a communicative model called the (human contact network). In short (HCN) Humanity Communication Net also reached conclusions concerning the search process and communicative transformations and changes that have taken pla

In this work, we have examined the spectral response of (p-CuAlSe2/n-Si) detector, (CAS) thin films deposited by thermal evaporation at RT with a thickness (450) nm, and annealing temperature at (473K) for 2 h. Optical transmission measurements displayed reasonably slight transmission besides higher absorbance trendy the visible region, energy gaps were observed by annealing, were found to be direct, and decreased with the effect of annealing. The extreme responsivity value arises at wavelength 459 nm, with improvement value of specific detectivity and quantum efficiency the annealing films be situated originate as greatest suitable aimed at numerous device application.

Fast dissolving film can be defined as a dosage form, which when placed in the oral cavity. It will rapidly disintegrate and dissolves to release the medication for oral mucosal absorption or allow for the gastrointestinal absorption to be achieved when swallowed.

Flurbiprofen is non-steroidal anti-inflammatory agent with antipyretic and analgesic properties and can be used   in low doses 8.75 mg as analgesic and anti inflammatory agent in sore throat infection. This study aims to   formulate flurbiprofen as oral dissolving films,   to improve the effective relief of pain with severe sore throats with little or no adverse effect.

Nine formulas were prepared using solvent-casting method, and t

Cilnidipine is a dihydropyridine class of calcium channel blockers, it is classified as a BCS class II drug, characterized by a low oral bioavailability of 13%. Consequently, the utilization of nanoparticle preparation is anticipated to enhance its bioavailability. The objective of the research is to integrate cilnidipine nanoparticles into oral films as a means of enhancing patient adherence. The optimal polymers for producing Cilnidipine films were PVA cold and or HPMC E5 at different concentrations using a casting technique with glycerol as a plasticizer. The Nano suspension-based preparation of Cilnidipine's oral film containing the combination of polymers exhibited a significant enhancement in vitro dissolution, with a percentage excee