Witnessing the global arena many changes in the political, economic, social, scientific and technological have left their mark on the world as a whole, these changes require necessarily Advancement of the profession of auditing, and improve their performance, especially after the mixer skepticism the health of approach and the method followed by a check in the major audit firms global view as for the external audit of an active role in providing services to members of the community in various sectors, were to be provide these services to the highest level of quality.To ensure the quality of the audit process to be a proper planning is based on a scientific basis to be the substrate a strong underlying different audit works, and if planni

This work investigates experimentally the effect of using a skirt with a square foundation of 100 mm width resting on dry gypseous soil (i.e., loose soil with 33% relative density), and subjected to an inclined load. Previous works did not study the use square skirted foundation rested on gypseous soil and subjected to inclined load. The investigated soil was brought from Tikrit city with 59% gypsum content. Standard physical and chemical tests on selected soil were carried out. Model laboratory tests were carried out to determine the effect of using a skirt with a square foundation on the load-settlement behavior of gypseous soil and subjected to inclined load with various Skirt depth (Ds) to foundation width (B) ratio

Nutrient enrichment of Sawa lake water was made using different nitrogen and phosphorus concentrations during autumn and spring at three stations. Different concentrations of nitrogen, phosphorus and N: P ratios were used to test variations in phytoplankton population dynamics. Nitrogen at a concentration of 25 µmole.l-1 and N: P ratio of 10:1 gave highest phytoplankton cell number at all stations and seasons. A total of 64 algal taxa dominated by Bacillariophyceae followed by Cyanophyceae and Chlorophyceae were identified. The values of Shannon index of diversity were more than one in the studied stations.

In this study, silver nanoparticles (AgNPs) were synthesized using a cold plasma technique and a plasma jet. They were then used to explore how photothermal treatment may be used to treat lung cancer (A549) and normal cells (REF) <i>in vitro</i>. The anti-proliferative activity of these nanoparticles was studied after A549 cells were treated with (AgNPs) at various concentrations (100&#37;, 50&#37;, or 25&#37;) and exposure times (6 or 8 min) of laser after 1 h or 24 h from exposed AgNPs. The highest growth inhibition for cancer cells is (75&#37;) at (AgNPs) concentration (100&#37;) and the period of exposure to the laser is (8 min). Particle size for the prepared samples varied according to the diameter o

The objective that the researcher seeks to achieve through this research is to clarify the relationship between strategic management accounting techniques and the reliability of financial statements, and to measure the impact of these techniques as an independent variable with its three dimensions, which are: activities-based cost, target cost, and benchmarking on the reliability of financial statements as a dependent variable. To achieve this objective, the researcher did the following: First: Determine the research problem through the following question: Do strategic management accounting techniques affect the reliability of financial statements in industrial companies listed on the Palestine Exchange? Second: Making the analytical des

This study was conducted to estimate some heavy metals cadmium, lead, nickel and iron in 15 samples of Iraqi honey with 3 replicates for each sample which were collected from apiaries near potential contamination areas in five Iraqi governorates, including Baghdad, Karbala, Babylon, Diyala and Salah al-Din. The atomic absorption technique was used to estimate the concentrations of heavy metals, the results showed that there were significant differences at (P≤0.05) between the concentrations of these elements in the honey samples, the highest concentrations of cadmium 0.123 mg/kg were recorded in Baghdad, near the petrochemical production complex, lead 4.657 mg/kg and nickel 0.023 mg/kg in Babylon near the power plant, iron was