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: Levetiracetam is a member of the new antiepileptic drugs and has a broad spectrum effect, used as an adjunctive therapy in addition to monotherapy in the treatment of partial onset-seizures. The effect of levetiracetam on the development of embryo nervous system after maternal exposure during pregnancy has not been identified. Objective: to evaluate the effect of antiepileptic drug, levetiracetam (LEV) within its therapeutic dose 350mg/Kg body weight on albino female rat to clarify its effect on the developing cerebral cortex histologically. Material And Methods: Ten pregnant female rats were separated into two groups, control group and experimental group. They were obtained from the animal house of the high institute of inferti

Expansive soil spreads in Iraq and some countries of the world. But there are many problems can be occurred to the structures that built on, so we must study the characteristics of these soils due to the  problems that may be caused to these structures which built on these kinds of soil and then study the methods of treatment. The present study focuses on improving  the geotechnical properties of expansive soils by treating it Metakaolin(M). Metakaolin (M) has never been used before as an improvement material  for stabilizing the expansive soil . Metakaolin  is a pozzolanic material. It’s obtained by calcination of kaolinite clay at temperatures from 700°C to 800°C. Kaolin chemical composition is

  The aim of this study was intended to study the effect of rifadin drug on lipids metabolism  in the blood of the rabbits .Eight rabbits were used in the experiment ,they were divided into two groups ,first group(control group ) was administrated with 15mg/ml /day normal saline for 35 days ,while the second group (treated group )was administrated with (15/mg /kg/day) for 35 days of rifadin( capsule 300mg/kg).This study examined the influences of rifadin drug on the concentration of cholesterol  , triglycerides , HDL ,LDL and  VLDL in rabbits sera .The result showed that there were no significant  increased (p>0.05) in cholesterol concentration in rifadin  treated group compared with control group ,and th

  The ceramics specimens as superconducting phase (Bi2PbxSr2Ca2Cu3O10+δ) with different concentrations of Pb from (0.0-0.5) were prepared by solid-state reaction method. Superconducting samples were exposed to high humidity (RH 75% at 25ºC) for seven weeks time interval. The humidity has a negative effect on the transition temperature of superconductor phase .It destroys the superconducting phase and the samples were converting to insulator.  
 

 Marketing information system (KMIS) is an essential factor of developing business’ performance and getting sustainable success. The main goal of the research is to measure effect of MIS on customer orientation and product innovation. Also, another goal is to analyze the mediation role of product innovation in relationship MIS and customer orientation. This study sought to analyze the marketing information system and measure its effect on the customer orientation and product innovation. The data of the study were collected using questionnaire. The data were analyzed using statistical tools and SPSS programming. The results of the study showed that the KMIS can positively and significantly effect product innovation. Also, t

In this research, we studied the effect of concentration carriers on the efficiency of the N749-TiO2 heterogeneous solar cell based on quantum electron transfer theory using a donor-acceptor scenario. The photoelectric properties of the N749-TiO2 interfaces in dye sensitized solar cells DSSCs are calculated using the J-V curves. For the 〖(CH_3)〗_3 COH solvent, the N749-TiO2 heterogeneous solar cell shows that the concentration carrier together with the strength coupling are the main factors affecting the current density, fill factor and efficiency. The current density and current increase as the concentration increases and the strength coupling increases as the N749-TiO2 heterogeneous in solar cell. However, the efficiency is more sens

Aqueous Two Phase System (ATPS) or liquid-liquid extraction is used in biotechnology to recover valuable compounds from raw sources. In Aqueous Two-Phase Systems, many factors influence the Partition coefficient, K, (which is the ratio of protein concentration in the top phase to that in the bottom phase) and the Recovery percentage (Rec%). In this research, two systems of ATPS were used: first, polyethylene glycol (PEG) 4000/Sodium citrate (SC), and the second, PEG8000/ Sodium phosphate (SPH), for the extraction of Bovine Serum Albumin (BSA). The behavior of Rec% and K of pure (BSA) in ATPS has been investigated throughout the study by the effects of five parameters: temperature, concentration of polyethylene glycol (P

The wound healing process is incredibly intricate, consisting of a series of cellular activities. Although, this complex process has the potential to degenerate and result in chronic wound problems that are resistant to biological healing mechanisms. Nanoparticles can help to reduce inflammation, promote tissue regeneration, and accelerate wound healing. The proteolytic enzymes are believed to break down proteins and other molecules that can cause inflammation and impede the healing process. Wound was created in vivo using adult mice, and by taking blood samples the hematological parameters were evaluated to detected the effects of bromelain, silver nanoparticles and Br-AgNPs. The results shows an increased in white blood cells WBC, RBC, MC