Brainstorming is one of the fundamental and necessary concepts for practicing the auditing profession, as auditing standards encouraged the implementation of brainstorming sessions to reach reasonable assurance about the validity of the evidence and information obtained by the auditor to detect fraud, as the implementation of brainstorming sessions and the practice of professional suspicion during the audit process lead to increase the quality of auditing and thus raise the financial community's confidence in the auditing profession again after it was exposed to several crises that led to the financial community losing confidence in the auditing profession.

The research aims to explain the effect of brain

BACKGROUND: Enteric fever caused by Salmonella Typhi is an endemic disease in Iraq. Variations in presentations make it a diagnostic challenge. If untreated or treated inappropriately then it is a serious disease with potentially life-threatening complications. The recent emergence of drug resistant strains of S. Typhi is a rising public health problem and a clinical concern to the physician. AIM: The objectives of the study were to assess and describe the patterns of antimicrobial resistance, clinical characteristics, epidemiological distribution, and complications of typhoid fever. PATIENTS AND METHODS: Fifty cases of typhoid fever (culture proven) were collected during the period from February 2019 to November 2019 in the me

The main objective of this research is to find the coefficient of permeability (k) of the soil and especially clayey soil by finding the degree of consolidation (rate of consolidation). New modify procedure is proposed by using the odometer (consolidation) device. The ordinary conventional permeability test usually takes a long time by preparing and by testing and this could cause some problems especially if there is a need to do a large number of this test and there were a limited number of technicians and/or apparatus. From this point of view the importance of this research is clear, since the modified procedure will require a time of 25 minute only. Derivation made to produce an equation which could be used to fined the permeabi

Many researchers consider Homogeneous Charge Compression Ignition (HCCI) engine mode as a promising alternative to combustion in Spark Ignition and Compression Ignition Engines. The HCCI engine runs on lean mixtures of fuel and air, and the combustion is produced from the fuel autoignition instead of ignited by a spark. This combustion mode was investigated in this paper. A variable compression ratio, spark ignition engine type TD110 was used in the experiments. The tested fuel was Iraqi conventional gasoline (ON=82).

The results showed that HCCI engine can run in very lean equivalence ratios. The brake specific fuel consumption was reduced about 28% compared with a spark ignition engine. The experimental tests showed that the em

The objective of the study was to identify the effectiveness of a training program based on the employment of the educational portal in the development of the skills of the administrative body in the basic education schools in Dhofar Governorate. To achieve the goal, a training program was designed that includes the skills of the educational portal to be met by the administrative body and measuring its effectiveness. A questionnaire to identify training needs, and a notecard to evaluate performance. The study sample consisted of (70) individuals of the administrative staff. The researchers used the descriptive-analytical method to identify the training needs, design and build the training program and the experimental method for applying

Background: Titanium implant is widely used in dentistry because of its extraordinary biocompatibility and mechanical properties. To increase bone–implant connection and provide early loading after placement, implant is stored in different storage medium and treated with UV light. Both of them are applicable methods to increase the bioactivity of titanium and overcome the biological aging. This study was designed to assess the effect of vacuum storage method and air storage with and without UV light treated of Cp Ti implant mechanically and histologically. Materials and methods: Titanium screws were acid etched and prepared in four different modes using different storage methods (air or vacuum and, with or without UV treatment. The implan

The problem with research in the question of whether art forms in the religious icon Byzantine, heiress docility and tradition craftsman arts civilizations of the above? ... And if you are well, you helped a quotation on the entry of strange ideas rampant within religious traditions, and are prompted to do Movement rejected prohibition, and the outbreak of the icons war? ... Or is it, in fact - and as researcher finds - the result of a need communication between the religious and the recipient organization in the establishment of a deliberative speech, be visible, along with reading it and audible? .. And lies the importance of this study is being added technical knowledge of the library that will enrich researchers and scholars in this

In the present work, the effect of size of zinc dust particles on
AC argon discharge characteristics are investigated
experimentally. The plasma characteristics are determined by
using optical emission spectroscopy (OES) techniques. The
results illustrated that the electron temperature (Te) in the present
and absent of Zinc dust particle is reduced with increasing of
pressure. The electron temperature decreases with increasing of
Zinc dust size. Excitation temperature Tex is reduces with
increasing of Ar pressure in present and absent of zinc dust
particles. The present of Zinc dust reduce the Tex of Ar in both
Zinc dust size. The electron density increasing in the present and
absent of both zinc dust siz

Abstract

Anaerobic digestion process of organic materials is biochemical decomposition process done by two types of digestion bacteria in the absence of oxygen resulting in the biogas production, which is produced as a waste product of digestion. The first type of bacteria is known as acidogenic which converts organic waste to fatty acids. The second type of bacteria is called methane creators or methanogenic which transforms the fatty acids to biogas (CH₄ and CO₂). The considerable amounts of biodegradable constitutes such as carbohydrates, lipids and proteins present in the microalgae biomass make it a suitable substrate for the anaerobic digestion or even c