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

That internal control is particularly important in improvingperformance and tax reform، they play an important role in the regularity ofwork and development and the anti corruption and activating the decisionsand tax legislation، as contained in the organizational plan and the means،procedures and components designed from which to ensure a policy andimplementation plans The research aims to review the reality of the internalcontrol in the General Commission for Taxes and stand on the deficiencies init, with the strengthening of the role of internal control in the GeneralAuthority for taxes based on the laws and regulations and by using modernmeans to work as well as developing the performance of employees in thebody، including helpin

Limitations of the conventional diagnostic techniques urged researchers to seek novel methods to predict, diagnose, and monitor periodontal disease. Use of the biomarkers available in oral fluids could be a revolutionary surrogate for the manual probing/diagnostic radiograph. Several salivary biomarkers have the potential to accurately discriminate periodontal health and disease. This study aimed to determine the diagnostic sensitivity and specificity of salivary interleukin (IL)‐17, receptor activator of nuclear factor‐κB ligand (RANKL), osteoprotegerin (OPG), RANKL/OPG for differentiating (1) periodontal health from disease and (2) stable a

sensor sampling rate (SSR) may be an effective and crucial field in networked control systems.  Changing sensor sampling period after designing the networked control system is a critical matter for the stability of the system. In this article, a wireless networked control system with multi-rate sensor sampling is proposed to control the temperature of a multi-zone greenhouse. Here, a behavior based Mamdany fuzzy system is used in three approaches, first is to design the fuzzy temperature controller, second is to design a fuzzy gain selector and third is to design a fuzzy error handler. The main approach of the control system design is to control the input gain of the fuzzy temperature controller depending on the cur

This study is conducted to determine the effect of pathogenicity of the fungus Lecanicillium lecanii in some aspects of life of the insect saw toothed beetle Oryzaephilus surinamensis L. (Coleoptera: Silvanidae) under laboratory conditions with three concentrations of spores and mildew commentator (1 × 103, 1 × 105, 1 × 107) spore / ml , on eggs and larvae second phase of the insect .The study also includs the effect of the fungus concentrations of germination on rice (jasmine) by using direct spray treatment. The results show great fungus efficiency in the control of some aspects of life of the insect, where varied efficiency depends on the concentration of spores, The highest percentage loss of eggs is 63.33% at a concentration

This paper describes DC motor speed control based on optimal Linear Quadratic Regulator (LQR) technique. Controller's objective is to maintain the speed of rotation of the motor shaft with a particular step response.The controller is modeled in MATLAB environment, the simulation results show that the proposed controller gives better performance and less settling time when compared with the traditional PID controller.

Objective: To assess of Science Teachers' Awareness towards Communicable Diseases Control in Baghdad City
Primary Schools
Methodology: A descriptive study was conducted, included (100) primary school, (50) in Al-Rassafa sector, and
(50) in Al-Karkh sector, from March 5th 2012 to March 15th 2013, to assess of science teachers' awareness
towards communicable diseases control. A cluster sample of (100) Science teachers (males and females) were
selected, as one teacher from each school. A questionnaire format was used for data collection. The validity of
questionnaire was estimated through a penal of experts related to the field of study, and its reliability was
estimated through a pilot study conducted in (20) schools (

In the last few years, there have been a lot of changes in the economy, society, and the environment. This has led to much competition between companies, directly and indirectly affecting production and marketing processes. Most companies are trying to cut production and manufacturing costs by using modern cost techniques such as product life cycle costing and Continuous Improvement (Kaizen) technology, in the method of measuring production costs or service costs, and the need for internal control to keep an eye on how these technologies are being used and how well they work. And to find out the effect of internal control on the implementation of costing techniques in Iraqi companies, 64 questionnaires were given to people who work in the i

This study focuses on the implementation of interfaces for human machine interaction (HMI) control and monitor automatic production line. The automatic production line can performance feeding, transportation, sorting functions. The objectives of this study are implemented two SCADA/HMI system using two different software. TIA portal software is used to build HMI, alarm, and trends in touch panel which is helped an operator to control and monitor the production line. LabVIEW software is used to build HMI and trends in the computer screen and is linked with Microsoft Excel (ME) to generate information table helped to monitor the performance of the pneumatic equipment. The production line can do performance feeding, transportation, sorting fun