Brainstorming is one of the fundamental and necessary concepts for practising 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

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

Braces in straight bridge systems improve the lateral-torsional buckling resistance of the girders by reducing the unbraced length, while in horizontally curved and skew bridges, the braces are primary structural elements for controlling deformations by engaging adjacent girders to act as a system to resist the potentially large forces and torques caused by the curved or skewed geometry of the bridge. The cross-frames are usually designed as torsional braces, which increase the overall strength and stiffness of the individual girders by creating a girder system that translates and rotates as a unit along the bracing lines. However, when they transmit the truck’s live load forces, they can produce fatigue cracks at their connection

The preparation of the phenanthridine derivative compound was achieved by adopting an efficient one-pot synthetic approach. The condensation of an ethanolic mixture of benzaldehyde, cyclohexanone and ammonium acetate in a 2:1:1 mole ratio resulted in the formation of the title compound. Analytical and spectroscopic techniques were used to confirm the nature of the new compound. A mechanism for the formation of the phenanthridine moiety that is based on three steps has been suggested

This study was conducted to evaluate the bottled water quality for the six-producing companies in Baghdad city, where selected six brands which are the most marketed in the Iraqi market, especially in Baghdad, where taking the proper amount of bottled water in September 2015 and included the studied characteristics (EC , pH ,TDS, Turbidity, Ca+2, Mg+2, Cl-, No3-, So4-2, HCO3-, Na+ and K+) in addition to the total population of bacteria aerobic and coliform, and compare the results with the standard specifications of the Iraqi and the World Health Organization (WHO), as well as to compare the results of sampling specifications mentioned on the packaging by the producing companies. The results showed the presence of high significant differ

The Study was achieved adjectives physical and chemical water wells in the district of
Samarra , where a study has 42 sample groundwater in different regions of the judiciary
randomly distributed all over the judiciary and examined in vitro.
The study showed that the quality of groundwater in the general area of study
Kipritateh punctuated Klordih water quality and other quality Bicarboonatih.
Varied the key components of groundwater in the study area in concentrations
between periods of rain and drought, especially because of the cation ion exchange processes
as well as mitigation as a result of filtering rain water and dominated the calcium ion,
followed by sodium.
As for the negative ions has dominated ion s

The present study aimed to synthesize selenium nanoparticles (SeNPs) using aqueous extract of black currant as a reducing agent. The green synthesized black currant selenium nanoparticles (BCSeNPs) were identified by color change. The characterization of SeNPs was achieved by Ultraviolet-visible (UV–VIS) spectroscopy, scanning electron microscopy (SEM), X–ray diffraction analysis (XRD), and Fourier transform infrared spectroscopy (FTIR). These tests were used to detect: stability, morphology, size, crystalline nature, and functional groups present on the surface of BCSeNPs. The results revealed appearance of the brick-red color indicating the specific color of selenium nanoparticles, and UV-Vis spectroscopy showed band absorbanc

Magnetic plaster kiln dust (MPKD) was synthesized as a unique, low-cost composite reused of byproduct plaster kiln dust (PKD), which is considered a source of air pollution. The FESEM, EDS, XRD, FTIR, VSM, and BET tests were used to characterize the MPKD. The characterization revealed that the MPKD was nanotubes non-agglomerated and super-paramagnetic with a high specific surface area (102.7 m²/g). Compared with the specific area of other materials (composites), the MPKD could be considered a promising substance in the field of water/wastewater treatment.