Management Representations Letter plays a significant role as an evidence to get conclusions the Auditor is looking for. These conclusions could show the professional opinion of auditor over the fairness and integrity of financial statements for many issues and numbers that management claims, Hereby, the research aims at highlighting the importance of Management Representations Letter and the way of using as an evidence with expressing its meaning and means of application in addition to identify the Responsibility of Auditor on that Letter, This research discusses also the effect of Management Representations Letter on the credibility of financial statement and enhancing the credibility of the submitted reports, From other side, in the t

Abstract The Object of the study aims to identify the effectiveness of using the 7E’s learning cycle to learn movement chains on uneven bars, for this purpose, we used the method SPSS. On a sample composed (20) students on collage of physical education at the university of Baghdad Chosen as two groups experimental and control group (10) student for each group, and for data collection, we used SPSS After collecting the results and having treated them statistically, we conclude the use 7E’s learning cycle has achieved remarkable positive progress, but it has diverged between to methods, On this basis, the study recommended the necessity of applying 7E’s learning cycle strategy in learning the movement chain on uneven bar

RMK Al-Zaidi, MM Ahmed

Background: Imprelon® Biostar foils are new alternative tray material that has become increasingly popular because oftheir several advantages. Also, (Duran®) is another type of Biostar foils which is used in splint therapy. This study assessed some mechanical properties of these two types Biostar sheets in comparison with some types of acrylic resins used for construction of trays and splints. Materials and Methods: A total of 150 specimens were prepared, 30 specimens for each test, 10 for each group material in order to assess some mechanical properties of the Imprelon® Biostar foil (dimension stability, surface roughness and shear bond strength of Imprelon® materialto zinc oxide impression material) and compare them to that of the oth

The present work represents a theoretical study for the correction of spherical aberration of an immersion lens of axial symmetry operating under the effect of space charge, represented by a second order function and preassigned magnification conditions in a focusing of high current ion beams. The space charge depends strongly on the value of the ionic beam current which is found to be very effective and represents an important factor effecting the value of spherical aberration .The distribution of the space charge was measured from knowing it's density .It is effect on the trajectory of the ion beam was studied. To obtain the trajectories of the charged particles which satisfy the preassined potential the axial electrostatic potential w

The purpose of the current article lies in determining  the impact of the suggestive  exercises on the development of  the mental capabilities of children. The researchers used the experimental method with a single-group design, which was appropriate for the core of the current article . The study samble  has been specified as children aged 4-6 years in Umm Al-Rabi'een Kindergarten, with a total of 95 children. The study samble  (15 children) was randomly selected.  . After the exercises were completed, the post-tests have been carried out  on the sample  with similar circumstances as that of  pre-tests.  Researchers used statistical methods in the SPSS program. After the results were presented, analyzed, and discussed, The resear

In the present work we prepared heterojunction not homogenous CdS/:In/Cu2S) by spray and displacement methods on glass substrate , CdS:In films prepared by different impurities constration. Cu2S prepared by chemical displacement method to improve the junction properties , structural and optical properties of the deposited films was achieved . The study shows that the film polycrystalline by XRD result for all film and the energy gap was direct to 2.38 eV with no effect on this value by impurities at this constration .

ولاء طارق حميد, Mustansiriyah Journal of Sports Science, 2021