Brainstorming is one of the fundamental and necessary concepts for practising 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

Crude oil still affects many countries because it is one of the essential fuel sources. It makes life more manageable in modern communities and cannot be overstated because it is easy to use and find. However, the pollution caused by its use in industries such as mining, transportation, and the oil and gas business, especially soil pollution, cannot be ignored. Soil pollution is an issue in most communities because it influences people and ecology. Accidental infusions and spills of ore oils are prevalent occurrences leading to the entire or fractional exchange of the soil pore fluid by oil-contaminated soils that have affected the geotechnical engineering properties. The liquid limitations for polluted soil grades silty loam and sa

Crude oil still affects many countries because it is one of the essential fuel sources. It makes life more manageable in modern communities and cannot be overstated because it is easy to use and find. However, the pollution caused by its use in industries such as mining, transportation, and the oil and gas business, especially soil pollution, cannot be ignored. Soil pollution is an issue in most communities because it influences people and ecology. Accidental infusions and spills of ore oils are prevalent occurrences leading to the entire or fractional exchange of the soil pore fluid by oil-contaminated soils that have affected the geotechnical engineering properties. The liquid limitations for polluted soil grades silty loam and sa

The study investigates the water quality of the Orontes River, which is considered one of the important water recourses in Syria, as it is used for drinking, irrigation, swimming and industrial needs. A database of 660 measurements for 13 parameters concentrations used, were taken from 11 monitoring points distributed along the Orontes River for a period of five years from 2015-2019, and to study the correlation between parameters and their impact on water quality, statistical analysis was applied using (SPSS) program. Cluster analysis was applied in order to classify the pollution areas along the river, and two groups were given: (low pollution - high pollution), where the areas were classified according to the sources of pollution to w

This research aims to identify the role that forensic accounting plays on the transparency and quality of the financial statements in trade bank of Iraq and the Gulf Commercial Bank in Babylon. This research came to address the problem that most financial institutions suffer from, which is represented by the lack of transparency and the quality of the financial statements issued in a manner. Annual also the manipulation and fraud in the financial data, which causes a big gap between that institutions and organizational stakeholders. According to the implementation of the research hypothesis and the objectives of the research, a questionnaire was prepared consisting of three axes, the first axis dealing with the demographic distri

(Cu1-x,Agx)2ZnSnSe4 alloys have been fabricated with different Ag content(x=0, 0.1, and 0.2) successfully from their elements. Thin films of these alloys have been deposited on coring glass substrate at room temperature by thermal evaporation technique under vacuum of 10-5Torr with thickness of 800nm and deposition rate of 0.53 nm/sec. Later, films have been annealed in vacuum at (373, and 473)K, for one hour. The crystal structure of fabricated alloys and as deposited thin films had been examined by XRD analysis, which confirms the formation of tetragonal phase in [112] direction, and no secondary phases are founded. The shifting of main polycrystalline peak (112) to lower Bragg’s angle as compared to Cu2ZnSnSe4 angle refers to incorpora

The purpose of this work is to clarify the effect of the Active Galactic Nucleus (AGN) on the properties of the galaxy. A photometric study of two galaxies by surface optical measurements techniques and by using'griz filters' was performed. The scientific material that used in this work was obtained from ''SLOAN DIGITAL SKY SURVEY'' (DR7), a fuzzy color, contour maps, photometric parameters, and color indices were studied by using surface photometric technique. The work was done by Ellipse task in IRAF (Image Reduction and Analysis Facility) software from the National Optical Astronomy Observatory (NOAO).

Simple and sensitive kinetic methods are developed for the determination of Paracetamol in pure form and in pharmaceutical preparations. The methods are based on direct reaction (oxidative-coupling reaction) of Paracetamol with o-cresol in the presence of sodium periodate in alkaline medium, to form an intense blue-water-soluble dye that is stable at room temperature, and was followed spectrophotometriclly at λmax= 612 nm. The reaction was studied kinetically by Initial rate and fixed time (at 25 minutes) methods, and the optimization of conditions were fixed. The calibration graphs for drug determination were linear in the concentration ranges (1-7 μg.ml-1) for the initial rate and (1-10 μg.ml-1) for the fixed time methods at 25 min.

This study was conducted to identify the health status of children's nurseries in the city of Baghdad and to identify improper dietary habits practiced by these children have shown the results of this study that the same proportion of childhood diarrhea disease research and infections