Some auditors may think that the audit process ends with discovering misstatements and informing management about them, while the discovery of misstatements may be classified by some as the first step in the phase of separating these distortions, as the auditor should collect these misstatements, evaluate them and detail them into misstatements involving errors or misstatements involving fraud Then evaluating it to material or immaterial according to what was stated in the international auditing standards and directing management to amend the essential ones.  The importance of this research lies in identifying the concept of distortions and their types, identifying the method of evaluating distortions into substantial and non-essent

An Investigation of estimated Mechanical Properties of AL-Alloys 2024-T3, which is the most commonly used in industrial applications, been established experimentally. A new novel Plasma Peening techniques had applied for the whole surfaces of the material by CNC-Plasma machine for 48 specimen, and then a new investigation were toke over to figure the amount of change in mechanical properties and estimated fatigue life. It found that improvement was showing a nonlinear behavior according to peening duration time, speed, peening distance, peening number, and amount of effected power on the depth of the material thickness. The major improvement was at medium speed long duration time normal peening distance. Which shows up t

the shear strength parameters of the treated and untreated gypsum soil under the effect of four soaking and drying cycles has studied in this paper, moreover examined the effect of wetting and drying cycles on the collapse potential of the soil and comparing between the behavior of the treated and untreated gypsum soil under the effect of the two conditions. Gypsum soil sample brought from Sawa lake in Al Muthana governorate with the content of gypsum 65.5%, the polyurethane polymer (PP) was used with different percentages 3, 6, and 10% to enhance the mechanical properties of gypsum soil, model was prepared to achieve four soaking and drying cycle to the samples before testing, this model consists of an Aluminum plate base with dimensions 7

Baghdad Lake Touristic is suffering from a lake of tourism and entertainment services
efficiency provided to their visitors , knowing that this type of services as they are the basics
to achieve economic and socialist development because of their indicators where their goal is
to serve human in city as they represent lungs which population breathe within .
The Parks are resorted as human usually in search of quiet and funny places , away from
the noise of the city and its complex , as well as they give the city a beauty manifestations ,
that give happiness.
The study reached that there is deficiencies in service present, inability to provide
services and inadequate for the population and bad distribution. So the s

The creation and characterisation of biodegradable blend films based on chitosan and polyvinyl alcohol for application in a range of packaging is described. The compatibility between the chitosan and PVA polymers was good. Composite films had a compact and homogeneous structure, according to the morphology analysis. The mechanical test result of PVA/CH at concentrations 5% showed, that The higher values of TS recorded in sample (p1, with 40 MPa) while the lower values appeared in sample (p9, with 22.09 MPa), the TS decreased gradually as the amount of PVA increased in blend film. While the blend film of pure Chitosan exhibits a poor mechanical strength which makes it a poor candidate for packaging but Blending CH with PVA together improved

In this study, geopolymer mortar was designed in various experimental combinations employing 1% micro steel fibers and was subjected to different temperatures, according to the prior works of other researchers. The geopolymer mortar was developed using a variety of sustainable material proportions (fly ash and slag) to examine the influence of fibers on its strength. The fly ash weight percentage was 50%, 60%, and 70% by slag weight to study its effect on the geopolymer mortar's properties. The optimal ratio produced the most significant results when mixed at a 50:50 ratio of fly ash and slag with 1% micro steel fibers at curing temperature 240oC for 4 hours through two days. The compressive strength of the geopolymer mortar increas

Exposure to cryogenic liquids can significantly impact the petrophysical properties of rock, affecting its density, porosity, permeability, and elastic properties. These effects can have important implications for various applications, including oil and gas production and carbon sequestration. Cryogenic liquid fracturing is a promising alternative to traditional hydraulic fracturing for exploiting unconventional oil and gas resources and geothermal energy. This technology offers several advantages over traditional hydraulic fracturing, including reduced water consumption, reduced formation damage, and a reduced risk of flow-back fluid contamination. In this study, an updated review of recent studies demonstrates how the

A new  light-weight nanocarbon prepared by spray-drying method  to obtain  particle size is 21.7 nm based of polylactic acid biodegradable film in antistatic packaging .Bio carbon (biochar) is  obtained from  plants and soils to naturally absorb and store carbon dioxide from the atmosphere . Therefor it has been used to support biodegradable polylactic acid (PLA) with to obtain 100% recyclable material.

Using plasticizer thymol of polylactic acid and biochar (bio carbon) as composites were prepared by a solution casting method with (0.5-10)wt% biochar. The composites  characterized by  FTIR, electrical conductivity, mechanical properties , contact angle and Colar and Brightness . Results show th