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 study aimed to find out the impact of work-life balance on employee satisfaction in five-star hotels in Amman, Jordan based on a descriptive analytical approach. The questionnaire of the survey was designed and distributed to a sample of participants in order to collect the necessary data for this study and they were analyzed later through the SPSS V22 program. The study population was the hotel sector in Jordan, while the study sample included the five-star hotels in the capital, Amman, and the sampling unit included the employees of the middle and lower levels of management in the five-star hotels in Amman. The study showed a number of results, including the existence of a good level of work-life balance by employees in top manage-me

The current research deals with spatial relations as a tool to link urban landmarks in a homogeneous composition with monumental sculptures, by identifying these landmarks and the extent of their impact on them, which constitutes an urgent need to evaluate the appropriate place and its effects on them, so that this analytical study is a critical approach adopted in artistic studies of monumental models in Arabcapitals .The current research came in four chapters, the first chapter of which dealt with the research problem, its importance and the need for it, then its objectives that were determined in revealing the spatial relations and their impact on

The South Baghdad electrical station located on the eastern bank of the Tigris River south of Baghdad city was selected within the municipality of Karrada between  two  latitude ( 33⁰ 15 , 33 ⁰  18 )North  and  longitude ( 44 ⁰  27 , 44 ⁰30 ) East . The purpose of the study is to determine the contribution of the station to the effect of pollution of the Tigris water by taking water samples at the station site and two sites, one before and the other after the station, distributed over time periods of three months between each sample of water and the beginning of August and November Shabat and Mayar and analyzed water samples physically, chemically and biologic

Objective:Fluorid-containing dental alginate impression materials can exert a considerable reduction in
enamel solubility. The objective was to evaluate the effect of fluoride addition on the setting time and
compressive strength of alginate impression materials.
Methodology: 60 samples were constructed from alginate impression material (30 samples for setting
time test and 30 samples for compressive strength test).Specimens of each test divided into three
subgroup. Group A: 10 specimens of alginate were mixed with distilled water [control], Group B: 10
specimens of alginate were mixed with100-ppm fluoride and Group C:10 specimens of alginate were
mixed with 2%Naf.
Results: the result of setting time test showed t

The aim of this study is to evaluating the antibacterial activity of Laurus nobilis leaves extract on E. coli isolates. Maceration and Soxhlet apparatus were used to prepare aqueous and methanolic extracts; total phenolic content and 2,2-diphenyl-1-picrylhydrazyl (DPPH) were conducted to determine the active compounds in the extracts. The results showed that both Laurus nobilis methanolic and aqueous extracts have a noticeable effect on scavenging free radicals. Free radical scavenging activity. The total phenolic contents were 28.60 ±0.12 and 16.58 ±0.11mg/g in 50 mg/ml, in methanolic and aqueous extracts respectively. The antibacterial activity of Laurus nobilis leaves extracts showed that the methanolic extract was more effective than

Abstract. Shatt Al-Arab River was the most important tide river in Iraq, it suffered from neglect and lack of maintenance in the past decades. The river embankment is constantly exposed to erosion processes due to several factors, one of the most important of these factors is the movement of water currents due to the tidal energy coming from the Arabian Gulf. In this study, one dimension unsteady-state model was implemented to study river flood capacity simulation by using HEC-RAS (5.0.7) software in Shatt Al Arab River and its tributaries. The data included flow rate, water level records were collected daily from 2018 to 2020 at different stations along the mentioned river and its feeders, additionally, the considered flood discharge data

Frequently, load associated mode of failure, rutting and fatigue, are the main failure types found in some newly constructed roads within Baghdad, the capital of Iraq, and some suburban areas. The use of excessive amount of natural sand in asphalt concrete mixes which is attractive to local contractors could be one of the possible causes to the lack of strength properties of the mixes resulting in frustration in the pavement performance. In this study, the performance properties of asphalt concrete mixes with two natural sand types, desert and river sands, were evaluated. Moreover, five replacement rates of 0, 25, 50, 75, and 100% by weight of the fine aggregate finer than 4.75 were used. The performance properties including moisture susc

The use of worn-out agricultural nozzles in pesticide application has a negative effect on the efficiency and cost of the application process. It also has an effect on environmental pollution due to an excessive amount of pesticide being applied when spraying with worn-out nozzles. In this paper, the resistance to wear of three different internal design hydraulic nozzles was ascertained. Changes in the flow rate and spray distribution as a result of this wear were also investigated. The wear test was done inside a closed system, and it was accelerated using an abrasive material to generate 100 h of wear. The tested nozzles were the Turbo TeeJet (TT)-twin chambered, Turbo Twinjet (TTj60)-dual outlet, and Drift Guard (DG)-pre-orifice.