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

A chemical study was carried out to evaluate the efficiency of the liver enzyme concertation and uric acid level and its antagonists in the serum of the professors exposed to chemicals in the laboratories of the University of Samarra and their comparison with the healthy people. The research included 25 samples of the exposed professors and 20 samples as a group of officers.

              The results of the current study showed a significant increase in the level of   AST, ALT in the serum of professors exposed to chemicals compared to healthy people. The results showed no significant increase in

In the current study, synthesis and characterization of silver nanoparticles (AgNPs) before and after functionalization with ampicillin antibiotic and their application as anti-pathogenic agents towards bacteria were investigated. AgNPs were synthesized by a green method from AgNO3 solution with glucose subjected to microwave radiation. Characterization of the nanoparticles was conducted using UV-Vis spectroscopy, scanning electron microscopy (SEM), zeta potential determination and Fourier transform infrared (FTIR) spectroscopy. From SEM analysis, the typical silver nanoparticle particle size was found to be 30 nm and Zeta potential measurements gave information about particle stability. Analysis of FTIR patterns and UV-VIS spectroscopy con

The effect of the concentration of the colloidal nanomaterial on their optical limiting behavior is reported in this paper. The colloids of sliver nanoparticles in deionized water were chemically prepared for the two concentrations (31 ppm and 11ppm). Two cw lasers (473 nm Blue DPSS laser and 532 nm Nd:YAG laser) are used to compare the optical limiting performance for the samples. UV–visible spectrophotometer, transmission electron microscope (TEM) and Fourier Transformation Infrared Spectrometer (FTIR) were used to obtain the characteristics of the sample. The nonlinear refractive index was calculated to be in the order of 10-9 cm2/W. The results demonstrate that the observed limiting response is significant for 532nm. In addition, t

The current study was concerned with the effect of alkaloid extract of the aerial parts of Capparis spinosa against Entamoeba histolytica and compared with drug Metronidazole in the laboratory mice .Stool samples were collected from people infected with maebiasis to infect laboratory mice . The alkaloid compounds were separated by thin chromatography technique (TLC) and identified by spectral methods represented by spectral infrared (IR) and altraviolate (UV) . the stady include determining mid-term lethal dose LD50 of the extract as the concentration was 21.65 g / kg . The effect dose of the extract was tested on the infected experimental mice with Entamoeba histolytica after 10 days of the infection compared with the mice infected

                The characteristics of sulfur nanoparticles were studied by using atomic force microscope (AFM) analysis. The atomic force microscope (AFM) measurements showed that the average size of sulfur nanoparticles synthesized using thiosulfate sodium solution through the extract of cucurbita pepo extra was 93.62 nm. Protecting galvanized steel from corrosion in salt media was achieved by using sulfur nanoparticles in different temperatures. The obtained data of thermodynamic in the presence of sulfur nanoparticles referred to high value as compares to counterpart in the absence of sulfur nanoparticles, the high inhibition efficiency (%IE) and corrosion resistance were at high temperature, the corrosion rate or weig

Hazardous materials, heavy metals, and organic toxins released into the environment have caused considerable harm to microbes, plants, animals, and humans. Wastewater is one of the most contaminated ecosystems due to heavy metals emitted mostly by human activity. Bioremediation of wastewater is an ecologically acceptable and cost-effective method of removing heavy metals from sewage; the general purpose of this study is to analyse the dependability of anaerobic sludge biomass in removing sulfur compounds and heavy metals from waste water. The anaerobic sludge biomass evaluated in this work was taken from a wastewater treatment plant (WWTP) in Al-Rustumiya, Baghdad, and grown in the mineral medium for anaerobic growth. In serum bottl

This study aimed at identifying the extent to which the social worker used the techniques of group discussion in the professional practice with the groups of school activity in the schools of Tubas governorate in light of some variables (gender, years of experience, academic qualification). The analytical descriptive method was used due to its suitability for the objectives of the study.  A questionnaire was designed to collect data that included (30) items, distributed in three areas .The validity and reliability of the tool were verified and then distributed to the study sample.

The results of the study showed that the highest averages were in the discussion stage domain, where the pre-discussion stage was m

This paper aims to study the biosorption for removal of lead, cadmium, copper and arsenic ions using algae as a biosorbent. A series of experiments were carried out to obtain the breakthrough data in a fluidized bed reactor. The minimum fluidization velocities of beds were found to be 2.27 and 3.64 mm/s for mish sizes of 0.4-0.6 and 0.6-1 mm diameters, respectively. An ideal plug flow model has been adopted to characterize the fluidized bed reactor. This model has been solved numerically using MATLAB version 6.5. The results showed a well fitting with the experimental data. Different operating conditions were varied: static bed height, superficial velocity and particle diameter. The breakthrough curves were plotted for each metal. Pb2+ s