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

Arsenic is a prevalent and pervasive environmental contaminant with varied amounts in drinking water. Arsenic exposure causes cancer, cardiovascular, liver, nerve, and ophthalmic diseases. The current study aimed to find the best conditions for eliminating arsenic from simulated wastewater and their effect on biomarkers of hepatic in mice. Adsorption tests including pH, contact duration, Al-kheriat dosage, and arsenic concentrations were evaluated. Seventy-two healthy albino mice (male) were accidentally allocated into nine groups (n = 8), the first group was considered as healthy control, the second group (AL-Kheriat), and other groups received AL-Kheriat and arsenic 25, 50, 75, 100, 125, 150 and 175 mg/kg, respectively. Next 10 days, the

The birth of Multiple Intelligence (MI) theory has revolutionized traditional education since the twentieth century. Howard Gardner, the pioneer of this theory, believed that each learner has a unique way of acquiring information. This paper investigates how the New Headway Plus for Upper-Intermediate-Third Edition, a standard EFL textbook in Iraqi universities, can cater to the diverse MI profiles of Iraqi EFL learners. It evaluates the success or failure of senior undergraduates in actively engaging with different learning styles and activities in the classroom. The study maps the distribution of nine distinct modes of MI theory across all 12 Units_ Logic/Mathematical, Verbal/Linguistic, Musical, Bodily/Kinesthetic, Visual/Spatial, Natura

In this paper, we will provide a proposed method to estimate missing values for the Explanatory variables for Non-Parametric Multiple Regression Model and compare it with the Imputation Arithmetic mean Method, The basis of the idea of this method was based on how to employ the causal relationship between the variables in finding an efficient estimate of the missing value, we rely on the use of the Kernel estimate by Nadaraya – Watson Estimator , and on Least Squared Cross Validation (LSCV) to estimate the Bandwidth, and we use the simulation study to compare between the two methods.

Background: Multiple sclerosis is a chronic heterogeneous demyelinating axonal and inflammatory disease involving the Central Nervous System [CNS] white matter with a possibility of gray matter involvement in which the insulating covers of nerve cells in the brain and spinal cord are damaged. This damage disrupts the ability of parts of the nervous system to communicate, resulting in a wide range of signs and symptoms. Cerebral venous insufficiency theory was raised as a possible etiology for the disease at 2008 by Zamboni an Italian cardiothoracic surgeon. This theory was defeated by Multiple Sclerosis[ MS] researchers and scientists who thought that the disease is an autoimmune rather than vascular.

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Image is an important digital information that used in many internet of things (IoT) applications such as transport, healthcare, agriculture, military, vehicles and wildlife. etc. Also, any image has very important characteristic such as large size, strong correlation and huge redundancy, therefore, encrypting it by using single key Advanced Encryption Standard (AES) through IoT communication technologies makes it vulnerable to many threats, thus, the pixels that have the same values will be encrypted to another pixels that have same values when they use the same key. The contribution of this work is to increase the security of transferred image. This paper proposed multiple key AES algorithm (MECCAES) to improve the security of the tran

International law is no longer suffering from violations alone. It is confronting a deeper crisis of credibility: a widening belief that rules that still exist on paper no longer bind the most powerful states in practice.