The aim of the research is to identify the extent of the ability to ensure the integrated reports by the auditor in verifying the credibility of these reports, and their implications for the benefit of all parties dealing with the economic unit, as well as measuring the impact of the assurance procedures followed by the auditors and their role in confirming these reports.

  The research methodology was designed after studying the previous literature related to the research variables, and then the relationship between these variables was tested, through the use of a questionnaire list. A questionnaire targeting the community of auditors in the local environment, and the results of the study wer

Background: Because of the demands for aesthetic orthodontic appliances have increased, aesthetic archwires have been widely used to meet patient's aesthetic needs. The color stability of aesthetic archwires is clinically important, any staining or discoloration will affect patient’s acceptance and satisfaction. This study was designed to evaluate the color stability of different types of aesthetic archwires after immersion into different types of mouth washes. Materials and methods: Four brands of nickel titanium coated aesthetic arch wires: Epoxy coated (Orthotechnology and G&H) and Teflon coated (Dany and Hubit) were evaluated after 1 week, 3 weeks and 6 weeks of immersion into two types of mouthwashes (Listerine with alcohol and

In this study the rate of infection in acute and chronic Toxoplasma gondii parasite that causes toxoplasmosis was determined. This study was Included 120 blood samples that collected from pregnant women revisions to some clinics and laboratories in Baghdad civil as well as 10 blood samples from non-infected women as a control group. All blood samples were collected in the first three months of the pregnancy period for detection toxoplasmosis by using serological tests of test kit ( Toxo , IgG.,Toxo , IgM ). To detect antibodies specialized type of IgG &IgM in acute and the chronic infection by Electro Clia manner using a Roche Cobas e411. The results showed that the total infection rate was (55.83)%, the rate of infection in acu

In the present research, the electrical properties which included the ac-conductivity (σac), loss tangent of dielectric (tan δ) and real dielectric constant (ε’) are studied for nano polycarbonate in different pressures and frequencies as a function of temperature these properties were studied at selective temperature gradients which are (RT-50-100-150-250)°C. The results of the study showed that the values of dielectric constant and dissipation factor increase with increasing pressure and temperature and decreases by increasing frequency. And the results of electrical conductivity showed that it increases with increasing temperature, pressure and frequency.

This study aims to investigate the effect of changing skins material on the strength of sandwich plates with circular hole when subjected to mechanical loads. Theoretical, numerical and experimental analyses are done for sandwich plates with hole and with two face sheet materials. Theoretical analysis is performed by using sandwich plate theory which depends on the first order shear deformation theory for plates subjected to tension and bending separately. Finite element method was used to analyse numerically all cases by ANSYS program.

The sandwich plates were investigated experimentally under bending and buckling load separately. The relationship between stresses and the ratio of hole diameter to plate width (d/b) are built, by

Objectives: The purpose of this in vitro study was to compare the effect of adding a poloxamer surfactant to the irrigant solutions on its cleaning efficiency. Design: In this study the roots of extracted permanent premolar teeth were used and evaluated by using Scanning Electronic Microscopy (SEM). Materials and Method: 72 human single tooth of permanent premolar (8 for each group) were used in this in vitro study. Roots after sectioning at cervical area to get 15 mm were embedded in a plastic container filled with impression silicon, then instrumented with ProTaper rotary instruments till size F4. Each group (8 root) were irrigated with one of the nine solutions used in study: three concentrations of NaOH [5% (A1), 2.5%(A2), 0.5%(A3)], th

This search aim to measure Hardness for Epoxy resin and for unsaturated Polyester resin as base materials for composite Hybrid and the materials used is Hybrid fiber Carbon-Kevlar. The Hand Lay-up method was used to manufacture plates of Epoxy resin (EP) and unsaturated Polyester EP,UPE backed by Hybrid fiber (Carbon-Kevlar) and with small volume fraction 5,10 and 15 for every there are Layer of fibers (1,2 and 3). The hardness test was count for material EP, UPE resin and there composites and that we notice that the Hardness (HB) decreased with increase of temperatures.