The main objective of the audit process is to enable the auditor to express his neutral technical opinion as to whether the financial statements have been prepared in accordance with the financial reporting framework and fairly express the financial position, the result of the activity and the cash flows. A wrong opinion works to burden the beneficiary parties with great damages, and then the presence of any error or bias from the auditor when applying the rules of professional ethics (such as violating professional confidentiality and conflict of interest and moving away from impartiality and objectivity) negatively affects the performance of his

This letter dealt with one of the most prominent verbal and contractual issues, which are the similarities of the legal texts, or the so-called news features. The scholars differed as to their interpretation. Most of the verbal schools went on to interpret these texts in a valid interpretation according to the data of the Arabic language, in order to preserve them from the divine self's pronouncement of similar creatures, while we find that the ancestors kept it on its surface with delegating its meanings to God Almighty. This is what Burhan al-Din al-Kurani suggested in this letter, declaring his total rejection of interpretation.

Background: Multiple sclerosis (MS) is a chronic neurodegenerative autoimmune disease mediated by autoreactive T cells against myelin-basic proteins. Cytokines are suggested to play a role in the etiopathogenesis of the disease. Among these cytokines is interleukin-2 (IL-2). Aim of the study: To investigate the association between IL2+166 G/T single nucleotide polymorphism (SNP: rs2069763) and MS in Iraqi patients. Serum level of IL-2 was also detected. Anti-rubella IgG antibody was further determined in the sera of patients. Patients and methods: Eighty MS patients (28 males and 52 females; age mean ± SD: 39.2 ± 16.1 years) and 80 healthy control matched patients for age (32.15 ± 16.13 years) and gender (28 males and 52 females) were en

(phen) (L(M [formula general a with complexes ligand-mixed new of series A methods analyses different by characterised and synthesised been have ,ligand arysecond as phenanthroline1,10- = phen and ligand primary as dithiocarbamate-1-azolebenzoimid-H-1)sulfinyl)methyl)yl-”-2pyriden)trifluroethoxy2,2,2- “(-4-methyl3-(((2-Sodium = L,ZnIIandCdII,CuII,NiII,CoII= M where,Cl)]phen)(L(Pd [Cland]2)O2H( ligands to metal ,moments magnetic and ,elementalanalysis ,spectrum mass ,surementsmea conductivity ,analysis thermal ,spectroscopy Vis-UV ,IR-FT ,NMR-C,13 H1 such dithiocarbamate the with formed coordination anisobidentate that showed spectra IRFT The.)phen:dithiocarbamate:M) (1:1:1(be to found been has complexes all in ratio nitrogen th

<span lang="EN-US">The fundamental of a downlink massive multiple-input multiple-output (MIMO) energy- issue efficiency strategy is known as minimum mean squared error (MMSE) implementation degrades the performance of a downlink massive MIMO energy-efficiency scheme, so some improvements are adding for this precoding scheme to improve its workthat is called our proposal solution as a proposed improved MMSE precoder (PIMP). The energy efficiency (EE) study has also taken into mind drastically lowering radiated power while maintaining high throughput and minimizing interference issues. We further find the tradeoff between spectral efficiency (SE) and EE although they coincide at the beginning but later their interests become con

New metal ions complexes of tridentate ligand (1-((dicyclohexylamino) methyl)-3-(1,5-dimethyl-3-oxo-2-phenyl-2,3-dihydro-1H-pyrzol-4-ylimino) indolin-2-one) have been synthesized and characterized by chemical-physical analysis. The ligand acts as a tridentate for the complexation reaction with all metal ions. The new complexes, possessing the general formula [M(L)Cl]Cl where M=[Ni(II), Cu(II), Zn(II), Pd(II), Cd(II), Pt(IV) and Hg(II) ] ,show tetrahedral geometry. All complexes ,except Pd(II) complex which has a square planar geometry and Pt(IV) which show an octahedral geometry. The geometry of the prepared compounds has been proposed in another method theoretically by using one of the calculation molecular programs (Hype

Nearly, in the middle of 1970s the split-brain theory became the only theory that explains human creativity used in all fine art and art education schools. In fact, this theory- which appeared for first time in the middle of 1940s – faced many radical changes including its concepts and structures, and these changes affected both teaching art and art criticism. To update people awareness within art field of study, this paper reviews the split-brain theory and its relationship with teaching art from its appearance to its decay in 2013 and after.

The influence of process speed (PS) and tillage depth (TD) , on growth of corn (Zea mays L) yield, for Maha cultivar, were tested at two ranges of PS of 2.483 and 4.011 km.hr-1, and three ranges of TD of 15,20 and 25cm. The experiments were conducted in a factorial experiment under complete randomized design with three replications. The results showed that the PS of 2.483 km.hr-1 was significantly better than the PS of 4.011km.hr-1 in all studied conditions. The , slippage ratio (SR) and the machine efficiency (ME), the physical soil characteristics represented by the soil density and porosity (SBD and TSP), and the plant characteristics represented the roots dry weight, PVI and the crop productivity (CP), except adjective of the fu

     Facing industrial companies many pressures and challenges due to rapid changes in the business environment of contemporary, which requires them to do their performance look more inclusive rather than limiting performance evaluation on the financial perspective in spite of its importance, prompting companies to rethink their reality competitive through the adoption of methodologies and new philosophies to manage competitiveness of total quality management, and re-engineering of production processes, and knowledge management,... etc., as This study framework cognitive and practical "to evaluate the performance of a company Diyala General Electric Industries and how to rehabilitate

Background: The longevity of any prosthesis depends on the materials from which it was fabricated, that is why, defects in the material properties may reduce the service life of prosthesis and necessitate its replacement. The aim of this study was to evaluate the effect of adding different concentrations of Polyamide-6 (Nylon-6) on the tear and tensile strength of A-2186 RTV silicone elastomer. Materials and Methods: 80 samples were fabricated by the addition of 0%, 1%, 3% and 5% by weight PA-6 micro-particles powder to A-2186 platinum RTV silicone elastomer. The study samples were divided into four (4) groups, each group containing 20 samples. One control group was prepared without PA-6 micro particles and three experimental groups were pr