The main objective of the audit is The asset is maintained and operated efficiently and is done through to detect fraud and errors in the financial statements and to verify the accuracy and accuracy of the information contained therein and to give a neutral technical opinion on the basis of that, thus the auditor has a professional responsibility in achieving this goal, and that the effects of issuing a wrong opinion works on The loading of the beneficiaries is significant damage, And therefore the presence of any error or bias of the auditor when taking personal judgments in relation to the determination of the relative importance and the selection of audit samples and determine the adequacy and validity of evidence and implemen

In this study, phytoplankton density, chlorophyll-a, and selected physico- chemical parameters were investigated in Erbil wastewater channel. The surveys were carried out monthly from May 2003 to April 2004. Samplings were established on three sites from headwaters to the mouth. The results showed that pH was in alkaline side of neutrality, with significant differences (P<0.05) between sites 1 and 3. TSS concentration decreased from site 1 toward site 2 (mean value, 80.15 to 25.79 mg.l-1). A clear gradual increase in mineral content (TDS) observed from site one of the channel towards the mouthpart. Soluble reactive phosphate has a concentration maximum mean value reached 48.4 µg.l-1 which is recorded in site 2. A high positive relat

Inelastic transverse and longitudinal form factors of same parity have
been studied for B 10 nucleus in the frame work of the shell model for
many particles, by using He 4 as an inert core and the remaining
particles were distributed in 3 / 2 1 / 2 1p ,1p which form the model
space. The calculations of the present work based on the harmonic
oscillator potential with fixed size parameter (b). Here we use the
first order correction for the perturbation theory and the interaction
from Cohen-Kurath (CK). Adding the core-polarization effects to
form factors calculations gave a good agreement with the
experimental data. Calculations have been performed for the
transverse excited states of: (1 ,0 )at ( E  0.178M

The compound chalcon originally is extracted form some plant and herbs, the studies of the antiviral activity of this compound were done in two cell line cultures the L2OB and RD, the compound relatively non toxic to both cell lines of the concentration of 32?g/ml or less ,the compound have significantly anti poliovirus activity in both L2OB cell line and RD cell line, we find that the concentration of 0.03 ?g/ml or more inhibit the 100TCDID50 of the poliovirus .The therapeutic index(TI)used in this study to evaluate the drug activity ,( TI is the ratio of dose of drug which is just toxic to the cells to the does which is just inhibit the viral multiplication, if this index more than one the margin of safety of drug is according great ) .In

Today technology using nanoparticle when treatment pathogentic microorganism and we focused on this here. It was found that the species of streptococcus used in present study were sensitive to erythromycin. In present study focusing biofilm formation by Streptococcus spp was evaluated. Species S. mutans was found that highest amount of biofilm compare with the other species. The aim of report effect (SNPs) on ability of biofilm form different species of streptococcus. The anti-biofilm effect of SNPs was in concentration dependent manner. The highest effect of SNP against biofilm formation was found the concentration 160 μg/ml, while the lowest effect was found the lowest used concentration (80 μg/ml) of SNPs. In vivo study revealed that s

The effect of internal acoustic excitation on the leading-edge, separated boundary layers and the aerodynamic performance of NACA23015 cross section airfoil are examined as a function of excitation location with ranging frequency range (50-400) Hz of the introduced acoustic. Tests are separately conducted in two sections, open type wind tunnels at the Reynolds number of 3.3x105 for measurement at angle of attack (0, 3, 6, 9 &12) deg. and 3x104 for the visualization at angle of attack (12) deg. based on the airfoil chord. Results indicated that the excitation frequency and the excitation location are the key parameters to alter the flow properties and thus to improve the aerodynamic performance. The most effective excitation frequency

Abstract

   The model of financial reporting in  Iraq  Based on a specific set of accounting objectives & concepts, which require the application of the historical cost valuation approach due to the nature of the objectives of financial reporting in Iraq, established under the unified accounting system , which focuses on serving the needs of the state because it the most influential user in setting accounting objectives and concepts, which stems mainly from the nature of the economic system in Iraq, which focuses on the public sector versus the private sector as well as the nature of the ownership business that focuses on partnership versus corpor

This field experiment was conducted at Research Station B, Department of Horticulture and Landscape Engineering, College of Agricultural Engineering Sciences, University of Baghdad, Jadiriyah during the fall season of 2019-2020 to evaluate the effect of cultivation dates and soil fertilization source on the growth, yield and quality of broccoli. A split plot design within the RCBD design with three replicates was applied as the Max F1 hybrid broccoli seedlings were transferred to the field at two dates 25, Sep. 2019 and 15, Oct. 2019, which were symbolized as A and B, respectively, and occupied at the main plot. After two weeks of cultivation, the soil fertilizers were applied three times during the season in 20 days between each applicati