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

Liquid – liquid interface reaction is the method for
preparation nanoparticles (NP'S) which depend on the super
saturation of ions that provide by using the system that consist from
toluene and water, the first one is above the second to obtain
nanoparticles (NP's) CdS at the interface separated between these
two immiscible liquid. The structure properties were characterized by
XRD-diffraction and transmission electron microscopy.
The crystalline size estimate from X-ray diffraction pattern
using Scherer equation to be about 7nm,and by TEM analysis give us
that ananosize is about 5 nm which give a strong comparable with
Bohr radius. Photoluminescence analysis give two emission peak,
the first one around

This study was conducted in the poultry field of the College of Agricultural Engineering Sciences / University of Baghdad for the period from 10/15/2021 to 11/25/2021 in order to show the effect of adding different levels of Ganoderma lucidum to broiler diets on physiological traits and indicators of fat oxidation in meat. In it, 200 unsexed (Ross 308) chicks of one-day-old breed were used, with a starting weight of (40) g. The chicks were distributed and randomly divided into four treatments, with 50 birds for each treatment. One treatment included five replicates (10 birds/repeat) and the experiment treatments were T1, T2, T3, and T4. The percentages of adding reishi mushrooms were 0, 0.5, 1, and 1.5 g/kg of feed, respectively. Th

Purpose:  To evaluate the effect of intravitreal Aflibercept injection on wet AMD both functionally and anatomically after loading doses. The secondary aim is to evaluate the effect of risk factors including (gender, age, smoking, hypertension, and diabetes meatus) on the patient’s response. Study Design:  Interventional case series. Place and Duration of Study:  Al-Haitham Eyes Teaching Hospital in Baghdad, Iraq, from November 2021 and September 2022. Methods:  Fifty eyes of 47 patients with treatment naïve wet AMD were selected through convenient sampling. Data were collected for age, gender, smoking, and chronic disease. Clinical examination, best corrected visual acuity (BCVA), optical coherence tomography angiography

Earth dams in regions with moderate to high seismic activity are crucial for protecting downstream communities. Iraq and its neighboring areas have seen recurrent seismic activity, notably the 2017 Halabja Earthquake, which potentially compromised the integrity of the existing earth dam. The Darbandikhan Dam, affected by an earthquake, has inadequacies in its crest and downstream slope, presenting a greater danger of significant earthquake-induced damage compared to cyclic shocks.  Consequently, evaluating the dam's safety is essential for safeguarding downstream residents and identifying optimal ways to avert slope stability failure amid recurrent seismic activity. Iraq's seismicity map is being updated to reflect earthquake magni

The present work involves studying the effect of electrolyte composition [@1= 0.5 wt.%  NH₄F / 5% H₂O / 5% Glycerol (GLY)/ 90%  Ethylene Glycol (EG)] and [ @2= 0.5 wt. % NH₄F / 5% H₂O / 95%  Ethylene Glycol (EG)]  on the structural and photoelectrochemical properties of titania nanotubes arrays (TNTAs). TNTAs substrates were successfully carried out via anodization technique and were carried out in 40 V for one hour in different electrolytes (@1, and @2). The properties of physicochemical of TNTAs were distinguished via an X-ray Diffractometer (XRD), Field Emission Scanning Electron Microscope (FESEM), an Energy Dispersive X-ray (EDX), and UV–visible diffuse reflectance. T

The present work involves studying the effect of electrolyte composition [@1= 0.5 wt.%  NH4F / 5% H2O / 5% Glycerol (GLY)/ 90%  Ethylene Glycol (EG)] and [ @2= 0.5 wt. % NH4F / 5% H2O / 95%  Ethylene Glycol (EG)]  on the structural and photoelectrochemical properties of titania nanotubes arrays (TNTAs). TNTAs substrates were successfully carried out via anodization technique and were carried out in 40 V for one hour in different electrolytes (@1, and @2). The properties of physicochemical of TNTAs were distinguished via an X-ray Diffractometer (XRD), Field Emission Scanning Electron Microscope (FESEM), an Energy Dispersive X-ray (EDX), and UV–visible diffuse reflectance. The photoelectrochemical response of TNTAs was evaluated

     The problem in the design of a cam is the analyzing of the mechanisms and dynamic forces that effect on the family of parametric polynomials for describing the motion curve. In present method, two ways have been taken for optimization of the cam size, first the high dynamic loading (such that impact and elastic stress waves propagation) from marine machine tool which translate by the roller follower to the cam surface and varies with time causes large contact loads and second it must include the factors of kinematics features including the acceleration, velocity, boundary condition and the unsymmetrical curvature of the cam profile for the motion curve.

     In the theoretical solution

Background: the aim of this study was to evaluate the effect of different surface acids treatments (37%phospjoric acid, 5%hydrofluoric acid, 1.23 acidulated phosphate fluoride) of feldspathic ceramic VITA 3D MASTER , and the effect of thermocycling on shear bond strength using a ceramic repair kit (ivoclar/vivadent). Material and Methods: sixty Nickel-Chromium metal base plates were prepared(9mm diameter,3mm depth) using lost wax technique, 2mm thick layer of ceramic(VITA 3D MASTER) fused to metal plates, all specimens were embedded in acrylic resin blocks except their examined surfaces and divided into 3 main groups 20 specimens each, Grp A: treatment with 37%phosphoric acid for 2 mins, Grp B: etching with 5% hydrofluoric acid for 2mins,