Is hardly day expire without hearing the news either Abuse Managementthe accounting standards or the existence of serious misstatements by someauditors.Which caused the demanding of many companies in the recent republication of the financial statements and the re-announcement of its financialresults. Such acts raise questioning about the role that should be played by theauditors, prompting agencies responsible for setting auditing standards to takeTo throw increasingly responsibility on the auditors in order to interest risksfraud The Risks of Fraud in their review of the financial statements.also The Public Company Accounting Oversight Board in the U.S.called about the need of owning the Certified Public Accountants those whoaudits for

Aluminum Metal Matrix Composites (ALMMCs) was prepared by using stir casting technique for AA 7075 aluminum alloy as a matrix reinforced with SiC particles at various percentages (3, 6, 9 and 12 wt. % ) and 75µm in grain size. The prepared composite material can be used for many applications such as aerospace, automobiles and many industrial sectors. Abrasive wear test was carried out by two stages: the first stage was done by changing the emery papers at various grit sizes 180, 320, 500, and 1000µm with constant applied load 15N. While the second stage was carried out by changing the applied loads 5, 10, 15, 20 and 25N with constant emery paper at 320 µm grit size. Microstructure examination, hardness test and roughn

In this work, Co-Y-oxide Nano Structure is successfully synthesized via hydrothermal method. The XRD analysis, SEM analysis, optical, electrical and photo sensing properties have been investigated for Co3O4 and Co-Y-oxide thin films. The X-ray diffraction (XRD) analysis reveals that all films are polycrystalline in nature, having cubic structure. The SEM images of thin films clearly indicates that Co3O4 possesses nanosphere like structure and flower like for Co-Y-oxide. The optical properties show that the optical energy gap follows allowed direct electronic transition calculated using Tauc equation and it increases for Co-Y-oxide. The photo sensing properties of thin films are investigated as a function of time at different wavelengths to

Synthesis three organic inhibitors for carbon steel corrosion: 2-(propylthio)-1H-benzo[d]imidazole (PTBI), 2-(allylthio)- 1H-benzo[d]imidazole (ATBI) and 2-(prop-2-ynylthio)-1H-benzo[d]imidazole (YTBI) were prepared from reaction of 2-mercapto benzimidazole with different alkyl halide. The melting point and TLC were used to confirm the purity of the inhibitors as well as using the [FTIR, 1H-NMR and 13C-NMR] for the identify structures. The synthesized inhibitors were examined by potentiostatic polarization measurement as corrosion inhibitors of carbon steel in acidic media [1M H2SO4 ].The polarization measurement results showed that the mixed type inhibitors. In addition, the efficiency of inhibitors (YTBI) were studied at different con

In this study, (50–110 nm) magnetic iron oxide (α-Fe2O3) nanoparticles were synthesized by pulsed laser ablation of iron target in dimethylformamide (DMF) and sodium dodecyl sulfate (SDS) solutions. The structural properties of the synthesized nanoparticles were investigated by using Fourier Transform Infrared (FT-IR) spectroscopy, UV–VIS absorption, scanning electron microscopy (SEM), atomic force microscopy (AFM), and X-ray diffraction (XRD). The effect of laser fluence on the characteristics of these nanoparticles was studied. Antibacterial activities of iron oxide nanoparticles were tested against Gram-positive; Staphylococcus aureus and Gram-negative; Escherichia coli, Pseudomonas aeruginosa and Serratia marcescens. The results sh

there is a need to use the teardown Technique in a various fields and different motives and used often by economic units as a technique to help other techniques for example, used by some economic units for the analysis of other economic units of products in order to work on the development of products and look for opportunities to improve product quality and avoid product errors competitor or reduce its costs, in addition to the services provided by quality control is used ISO 17025 integration with unassembled analysis to adjust the quality of the product by comparing the pieces produced with designed models that are also the product as a whole compared with the original design

1,3,4-oxadiazole-5-thion ring (2) successfully formed at position six of 2-methylphenol and five of their thioalkyl (3a-e). Furthermore 6-(5-(Aryl)-1,3,4-oxadiazol-2-yl)-2-methylphenol (5a-i) were formed at position six by two method. The first method was from cyclization their corresponding hydrazones (4a-e) of 2-hydroxy-3-methylbenzohydrazide (1) using bromine in glacial acetic acid. The second method was from cyclization the hydrazide with aryl carboxylic acid in the presence of phosphorusoxy chloride. The newly synthesized compounds were characterized from their IR, NMR and mass spectra. The antioxidant properties of these compounds were screened by 2,2-Diphenyl-1-picrylhydrazide (DPPH) and ferric reducing antioxidant power (FRAP) assay

1, 3, 4-oxadiazole-5-thion ring (2) successfully formed at position six of 2-methylphenol and five of their thioalkyl (3a-e). Furthermore 6-(5-(Aryl)-1, 3, 4-oxadiazol-2-yl)-2-methylphenol (5a-i) were formed at position six by two method. The first method was from cyclization their correspondinghydrazones (4a-e) of 2-hydroxy-3-methylbenzohydrazide (1) using bromine in glacial acetic acid. The second method was from cyclization the hydrazide with aryl carboxylic acid in the presence of phosphorusoxy chloride. The newly synthesized compounds were characterized from their IR, NMR and mass spectra. The antioxidant properties of these compounds were screened by 2, 2-Diphenyl-1-picrylhydrazide (DPPH) and ferric reducing antioxidant power (FRAP) a

This study was conducted to prepare protein concentrates from AL-Zahdidate’s pits by using alkaline methods where the chemical composition of the pits were (7.30, 1.04, 5.80, 8.68 and 77.19) % for each of the moisture, ash, protein, fat and carbohydrates respectively and the chemical composition of the concentrate protein was (6.62, 4.10, 26.70, 0.93, and 58.65) % respectively. The content of protein concentrate from the metallic elements (144.07, 25.11, 15.02, 0.49, 0.59, 0.27, 0.22 and 234.6) mg/ 100 g each of potassium, magnesium, calcium, iron, manganese, copper, zinc and phosphorus respectively. The results of SDS-PAGE showed five bands with weights molecular ranged between 11000-70000 Dalton. Give the biscuit which contain protei