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

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

The tourism industry, with its two sides (recreational and religious), is one of the important investment fields in Iraq, it is represented Iraq as the second economic source after the oil sector. So a need for serious efforts to develop the tourism sector and maintain its sustainability. This paper will be one of the important contributions in this field; the paper aims to explore the extent of the impact of the sustainable strategy on the level of overall performance in the Iraqi tourism sector. The field of research was some Iraqi tourist institutions at Iraqi tourism, Which covers the field of study on the one side, and can be studied on the other side, for the developing study methodology and organizing its main parts, the research pap

A study of some mite species of alfalfa. wheat, and barley was conducted in central Iraq.
The mites were extracted using a tullgren funnel method. Twelve species were recorded. 10 of
them belong to suborder Trombidiformes and 2 belong to suborder Sarcoptiforms. Three
mites, Irnpar(pes hystricinus, Scutacarus longitarsus, and Rhizoglyphus echin opus are new
records for Iraqi mite fauna, and 11 are new host records in alfalfa soil.

<em>The aim of the research is to set a set of BioKinematic variables for the step of crossing barriers (3–6–9) in a 110-meter barrier for young runners. The researchers concluded the study by interpreting and discussing the results that the most important variables must be relied upon when training and selecting runners that got the best saturation on their factors: 1-The first factor which refers to the total distance of the plan to pass the third barrier + the total distance of the plan to pass the ninth barrier + the total distance Plan to cross the sixth barrier. 2-The second factor which refers to the total vertical speed before passing the third barrier + the total vertical speed before the sixth barrier + the total vertica

The rapid growth of cities and their inflation is a big problem, especially in the last years. this growth is accompanied by such problems like population growth, housing need, low level of services, random expansion, traffic congestion as well as pollution of the environment, which leads to a decline in the quality of life in Baghdad, the population are concentration in Baghdad therefore that leads to imbalance of development among cities and productive concentration for service projects in a mega cities, causing migration from other provinces In search of a better life. The main objective of the new cities is to relieve pressure on major cities and guide the growth of cities. Basmaya city it’s a new city project adopted f

The increasing population growth resulting in the tremendous increase in consumption of fuels, energy, and petrochemical products and coupled with the depletion in conventional crude oil reserves and production make it imperative for Nigeria to explore her bitumen reserves so as to meet her energy and petrochemicals needs. Samples of Agbabu bitumen were subjected to thermal cracking in a tubular steel reactor operated at 10 bar pressure to investigate the effect of temperature on the cracking reaction. The gas produced was analyzed in a Gas Chromatograph while the liquid products were subjected to Gas Chromatography-Mass Spectrometry (GC-MS) analysis. Heptane was the dominant gas produced in bitumen cracking at all temperatures and the r

In order to evaluate the effect of seed size, plant growth regulators and some chemical materials on seed vigour and seedling growth of rice (Oryza sativa L.) an experiment was conducted in 2015 at Laboratories of Agriculture and Marshes College, University of Thi-Qar. Factorial experiment in CRD was used with four replications in two factors. The first factor included three seed sizes (4.6-5.1, 5.2-5.7 and 5.8-6.3 mm). The second factor was seeds soaking treatments (KNO3 6 gl-1, CaCl2 20 gl-1, salicylic acid 20 mg l-1, cytokinin 40 mg l-1, gibberllic acid 400 mg l-1, ascorbic acid 40 mg l-1 and seeds soaked in distilled water). The results showed that the largest seed size influenced significantly and gave the higher averages of germinatio

The research was carried out in lathhouse on one-year-old apple seedlings of the Ibrahimi variety in the Karma-Fallujah region for the 2021 growing season to study the effect of methods of adding nano-fertilizer and humic acid on seedling growth. A two-factor experiment was designed according to a randomized complete block design, with three replicates and two seedlings per experimental unit, so the number of seedlings was 54. The first factor includes NPK nanofertilizer at three levels (0- and 2-ml L-1 foliar spray and 5 ml L-1 soil application). The second factor is humic acid at three levels (0 and 5 g of seedlings - 1 foliar spray and 10 g of seedlings - 1 soil application). The results of the study show that the NPK nano-fertil