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

It is believed that culture plays an important role in the ELF classroom activities (Al- Mutawa, & Kilani, 1989:87). It is important for the teacher to recognize potential negative (culturally based) perceptions of their learners. In Iraq, for instance, it is not. Uncommon to meet silent expressionless students that arc supposedly English language learners. It is possible for the beginner to interpret this negatively as a lack of interest in the study of English. This interpretation may play a harmful role in the classroom methodology. An instructor has to be intercultural competent to be an effective teacher. It will be more effective if the instructor adopts a consistent style of instruction to allow learners to adapt within the bounds of

The Contemporary Business Environment is Surrounded by many quick and continues variable and changes which has an effect on the economic units. These variables and changes like the high competition which need many tools to help them to continue and achieve The critical success. So to achieve this they have many competitive strategies like cost leadership strategy, differentiation strategy and focus strategy.

Budget is regarded one of main tools to execute objectives polices and programs of the economic units, beside show how the economic units had execute the available economic resources.

Activity based on budgeting is regarded one of the modern technique in the m

This study was designed to investigate the effect of thyroid hormone disturbance on lipids profiles and liver functions. Eighteen mature male rats Rattus norvegicus were divided into three groups. The first and the second groups were injected subcutaneously with thyroxine (T4) and carbimazol (both at 600 µg/kg BW) respectively on alternate days, to produce recurrent periods of hyper and hypothyroidism .The control group which is the third group was injected with physiological saline. The process continued 4 weeks, after that, injection, blood specimens were collected to estimate serum levels of T3 and T4, Total cholesterol (TC), Triglycerides (TG), High density lipoprotein cholesterol (HDL-C), Low density lipoprotein cholesterol (LDL-C) an

A number of ehemical ion materials were used as an absorber against solar energy. These materials were selected according to their absorption spectra in the wavelength range 300-800nm where the solar spectrum is coventrated. A solar olleetorw^esigd and The ability of each material inside the collector for absorbing the solar radiation was examined by a converter parameter “R”.According to the “R” parameter, the cohaltous and copperic ions material seems to be of higher capability for absorbing solar energy than the other materials.All the results were analyzed by means of a least-squared fitting program.

This work is devoted to the modeling of streamer discharge, propagation in liquid dielectrics (water) gap using the bubble theory. This of the electrical discharge (streamer) propagating within a dielectric liquid subjected to a divergent electric field, using finite element method (in two dimensions). Solution of Laplace's equation governs the voltage and electric field distributions within the configuration, the electrode configuration a point (pin) - plane configuration, the plasma channels were followed, step to step. The results show that, the electrical discharge (streamer) indicates the breakdown voltage required for a 3mm atmospheric pressure dielectric liquid gap as 13 kV. Also, the electric potential and field distributions sho

Ab – initio density function theory (DFT) calculations coupled with Large Unit Cell (LUC) method were carried out to evaluate the electronic structure properties of III-V zinc blend (GaAs). The nano – scale that have dimension (1.56-2.04)nm. The Gaussian 03 computational packages has been employed through out this study to compute the electronic properties include lattice constant, energy gap, valence and conduction band width, total energy, cohesive energy and density of state etc. Results show that the total energy and energy gap are decreasing with increase the size of nano crystal . Results revealed that electronic properties converge to some limit as the size of LUC increase .