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

The neutron, proton, and matter densities of the ground state of the proton-rich ²³Al and ²⁷P exotic nuclei were analyzed using the binary cluster model (BCM). Two density parameterizations were used in BCM calculations namely; Gaussian (GS) and harmonic oscillator (HO) parameterizations. According to the calculated results, it found that the BCM gives a good description of the nuclear structure for above proton-rich exotic nuclei. The elastic form factors of the unstable ²³Al and ²⁷P exotic nuclei and those of their stable isotopes ²⁷Al and ³¹P are studied by the plane-wave Born approximation. The main difference between the elastic form factors of unstable nuclei and the

The press release plays an important role in understanding and recognizing the policy of governments by the public in managing the state, especially in times of crises, as it helps to clarify the position of the government and its decisions.In addition, it is considered as one of the most important tools of communication between the government and its public at the present time.
In light of the technical developments and adopting modern mechanisms in transferring of what is issued by the government, the press release has been edited and published electronically; and helps in the success of this transfer speed and knowledge of the reactions of the masses towards the implications,In a crisis like the Basrah crisis in particular, the Ira

Quantum dots (QDs) can be defined as nanoparticles (NPs) in which the movement of charge carriers is restricted in all directions. CdTe QDs are one of the most important semiconducting crystals among other various types where it has a direct energy gap of about 1.53 eV. The aim of this study is to exaine the optical and structural properties of the 3MPA capped CdTe QDs. The preparation method was based on the work of Ncapayi et al. for preparing 3MPA CdTe QDs, and hen, the same way was treated as by Ahmed et al. via hydrothermal method by using an autoclave at the same temperature but at a different reaction time. The direct optical energy gap of CdTe QDs is between 2.29 eV and 2.50 eV. The FTIR results confirmed the covalent bonding betwee

NGC 6946 have been observed with BVRI filters, on October 15-18,
2012, with the Newtonian focus of the 1.88m telescope, Kottamia
observatory, of the National Research Institute of Astronomy and
Geophysics, Egypt (NRIAG), then we combine the BVRI filters to
obtain an astronomical image to the spiral galaxy NGC 6946 which
is regarded main source of information to discover the components of
this galaxy, where galaxies are considered the essential element of
the universe. To know the components of NGC 6946, we studied it
with the Variable Precision Rough Sets technique to determine the
contribution of the Bulge, disk, and arms of NGC 6946 according to
different color in the image. From image we can determined th

Blades of gas turbine are usually suffered from high thermal cyclic load which leads to crack initiated and then crack growth and finally failure. The high thermal cyclic load is usually coming from high temperature, high pressure, start-up, shut-down and load change. An experimental and numerical analysis was carried out on the real blade and model of blade to simulate the real condition in gas turbine. The pressure, temperature distribution, stress intensity factor and the thermal stress in model of blade have been investigated numerically using ANSYS V.17 software. The experimental works were carried out using a particular designed and manufactured rig to simulate the real condition that blade suffers from. A new cont

Stereo lithography (SLA) three-dimensional (3D) printing process is a type of additive manufacturing techniques that uses digital models from computer-aided design to automatically produce customized 3D objects. Around 30 years, it has been widely utilized in the manufacturing, design, engineering, industrial sectors and its applications in dentistry for manufacturing prosthodontics are very important. The stereo lithography technology is highly regarded because it can produce items with excellent precision especially when selecting the best process parameters. This review article offers a useful and scientific summary of SLA three-dimensional printing technology and its brief history. The specific type of 3D printers which is SLA type b

This experiment was carried out in one of the fields (A) affiliated to the College of Agricultural Engineering Sciences / University of Baghdad, for the spring season 2021, On hybrid tomato plants (Mayai Mayai) to test flower viability, using two factors, the first was three levels of irrigation interval (2, 4, 6) days, and the second factor three concentrations of compound Nano fertilizer with concentrations (0, 1.5, 2.5) gm liter-1, so that the number of treatments is 9 treatments and three replications, the number of experimental units is 27 experimental units distributed randomly according to the random drawing method to ensure reducing experimental error and obtaining the most accurate results. A factorial experiment 3 x 3 x 3 was carr