Management Representations Letter plays a significant role as an evidence to get conclusions the Auditor is looking for. These conclusions could show the professional opinion of auditor over the fairness and integrity of financial statements for many issues and numbers that management claims, Hereby, the research aims at highlighting the importance of Management Representations Letter and the way of using as an evidence with expressing its meaning and means of application in addition to identify the Responsibility of Auditor on that Letter, This research discusses also the effect of Management Representations Letter on the credibility of financial statement and enhancing the credibility of the submitted reports, From other side, in the t

The effect of doping by methyl red and methyl blue on the absorption spectra and the optical energy gap of poly (methyl methacrylat) PMMA film have been studied. The optical transmission (T%) in the wavelength range 190-900 nm for films deposited by using solvent casting method were measured. The Absorptance data reveals that the doping affected the absorption edge as a red and blue shift in its values. The films show indirect allowed interband transitions that influenced by the doping. Optical constants; refractive index, extinction coefficient and real and imaginary part of dielectric constant were calculated and correlated with doping.

􀀤􀁅􀁖􀁗􀁕􀁄􀁆􀁗􀀑􀀃􀀬􀁑􀀃􀁗􀁋􀁌􀁖􀀃􀁕􀁈􀁖􀁈􀁄􀁕􀁆􀁋􀀏􀀃􀀤􀁊􀀤􀁏􀀔􀀐􀁛􀀬􀁑􀁛􀀶􀁈􀀕􀀃􀀋􀀤􀀤􀀬􀀶􀀌􀀃􀁆􀁒􀁐􀁓􀁒􀁘􀁑􀁇􀀃􀁄􀁏􀁏􀁒􀁜􀁖􀀃􀁓􀁕􀁈􀁓􀁄􀁕􀁈􀁇􀀃􀁉􀁒􀁕􀀃􀁇􀁌􀁉􀁉􀁈􀁕􀁈􀁑􀁗􀀃􀁛􀀃􀀋􀀓􀀑􀀖􀀏􀀃􀀓􀀑􀀙􀀃􀁄􀁑􀁇􀀃􀀓􀀑􀀜􀀌􀀃􀁅􀁜􀀃􀁐􀁈􀁏􀁗􀁌􀁑􀁊􀀃 􀁗􀁋􀁈􀁐􀀃 􀁌􀁑􀀃 􀁄􀁑􀀃 􀁈􀁙􀁄􀁆􀁘􀁄􀁗􀁈􀁇􀀃 􀁔􀁘􀁄􀁕􀁗􀁝􀀃 􀁗􀁘􀁅􀁈􀀃 􀀋􀀕􀀑􀀘􀀍􀀔􀀓􀀐􀀖􀀃 􀁗􀁒􀁕􀁕􀀌􀀑􀀃 􀀤􀀤􀀬􀀶􀀃 􀁚􀁌􀁗􀁋􀀃 􀁇􀁌􀁉􀁉

The spectroscopic properties, potential energy curve, dipole moments, total charge density, Electrostatic potential as well as the thermodynamic properties of selenium diatomic halides have been studied using code Mopac.7.21 and hyperchem, semi-empirical molecular orbital of MNDO-method (modified neglected of differential overlap) of parameterization PM3 involving quantum mechanical semi-empirical Hamiltonian. The relevant molecular parameters like interatomic distance, bond angle, dihedral angle and net charge were also calculated.

The In this experimental study, natural stone powder was utilized to improve a cohesive soil’s compaction and strength properties. According to the significant availability of limestone in the globe, it has been chosen for the purpose of the study, in addition to considering the existing rock industry massive waste. Stone powder was used in percentages of 4, 8, 12, 16% replaced from the soil weight in dry state. Some of cohesive soil’s consistency, shear, and compaction properties were depicted after improvement. The outcomes yielded in significant amendments in the experimented geotechnical properties after stone powder addition considering 60 days curing period. Cohesion and friction angle were notably increased by

The electronic properties and Hall effect of thin amorphous Si1-xGex:H films of thickness (350 nm) have been studied such as dc conductivity, activation energy, Hall coefficient under magnetic field (0.257 Tesla) for measuring carrier density of electrons and holes and Hall mobility as a function of germanium content (x = 0–1), deposition temperature (303-503) K and dopant concentration for Al and As in the range (0-3.5)%. The composition of the alloys and films were determined by using energy dispersive spectroscopy (EDS) and X-ray photoelectron spectroscopy (XPS).
This study showed that dc conductivity of a-Si1-xGex:H thin films is found to increase with increasing Ge content and dopant concentration, whereas conductivity activati

Some of the characters of the Staphylolysin A and D enzymes purified from Pseudomonas aeruginosa P16 and P5 respectively were studied, the molecular weights of Staphylolysin A and D were 20.417 kilo dalton and 23.988 kilo Dalton respectively by SDS- polyacryl amide gel electrophoresis. The optimum pH for staphylolysin A activity was found to be 8 which gives higher activity reaches 150 unit/ml, and for enzyme stability was 7.5-8.5 in which the enzyme nearly retained its full activity, while it was 9.5 for staphylolysin D that gives higher activity of 16 unit/ml,and 8.5-9.5 for enzyme stability in which the enzyme nearly retained its full activity, Maximum activity of two enzymes was obtained at 40C in which the specific activity for st