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

This research aims to knowledge of the scope of applying the international specification of which is regarded to occupational health and safety management system (OHSAS 18001) second edition for year 2007 by The AL-Mammon Factory / The General Company For Vegetable Oils Industry in order to diagnosis the gap between specification requirements and reality by using the checklist made based upon the items of the specification, after translating the English copy into Arabic. The results of the research and analysis that occupational health and safety management system in comparison to the specification requirements in all of its main items, which was (%22.26) applied and documented partly, this refer to the existence of great gap (%7

Research includes evaluation of projects implemented and which entered into trial operation period in accordance with the evaluation criteria and of (cost, quality and time) to determine the size deviations gap for the sample of projects during the years of assessment (2011-2012-2013-2014) of each of the three evaluation criteria, and then followed by a calculation the size of the overall gap to the problem based on the research problem to determine deviations from the specific implementation of each project by answering several questions to answer turns out the reasons for these deviations occur.

The importance of research Focus on the evaluation of received projects from contractors executing the projec

The researchers aimed to develop a novel azo ligand as a continuation of their prior investigations. They synthesized the ligand, identified as N-(3-acetyl-2- hydroxy-5-methyl-phenyl)N-(4-carboxy-cyclohexylmethyl)-diazonium salt, and proceeded to synthesize a series of chelate complexes with Ru+3, Rh+3, Pd+2, Pt+4, and Au+3 ions. Characterization of these compounds includes advanced techniques including elemental analysis, UV-Vis spectroscopy, FT-IR spectroscopy, LC-Mass spectrometry, NMR spectroscopy plus thermal analysis, conductivity measurements, magnetic quantification using TGA and DSC are used to further clarify the and synthesized complexes have been developed.Analysis revealed that the complexes formed with Ru+3, Rh+3, Pt+4, and Au

We have investigated the impact of laser pulse wavelength on the quantity of ablated materials. Specifically, this study investigated the structural, optical, and morphological characteristics of tungsten trioxide (WO3) nanoparticles (NPs) that were synthesized using the technique of pulsed-laser ablation of a tungsten plate. A DD drop of water was used as the ablation environment at a fixed fluence at 76.43 J/cm2 and pulse number was 400 pulses of the laser. The first and second harmonic generation ablations were carried out, corresponding to wavelengths of 1064 and 532 nm, respectively. The Q-switched Nd: YAG laser operates at a repetition rate of 1 Hz and has a pulse width of roughly 15 ns. These parameters are applicable to both wavelen

In this study, new derivatives of 3-C-spiro ring nucleoside analogues were synthesized. The structures of these derivatives were characterized by infrared spectroscopy,1 HNMR (some of them) and elemental analysis. The nucleoside derivatives were tested for inhibition of E-coli and were all found to be active.

The silver nanoparticles synthesized have to be handled by humans and must be available at cheaper rates for their effective utilization; thus, there is a need for an environmentally and economically feasible way to synthesize these nanoparticles. Therefore, this study aimed to synthesis of silver nanoparticles using phenolic compounds extracted from Rosmarinus officinalis. The maceration method and Soxhlet apparatus were used to prepare aqueous and methanolic Rosmarinus officinalis leaves extracts respectively, Furthermore, Rosmarinus officinalis silver nanoparticles (RAgNPs) were prepared from the aqueous and methanolic leaves extract of this plant and diagnosed using the ultraviolet (UV) spectroscopy, scanning electron microscopy (SEM),

Fullerene nanotube was synthesized in this research by pyrolysis of plastic waste Polypropylene (PP) at 1000 ° C for two hours in a closed reactor made from stainless steel using molybdenum oxide (MoO₃) as a catalyst and nitrogen gas. The resultant carbon was purified and characterized by energy dispersive X-ray spectroscopy (EDX), X-ray powder diffraction (XRD). The surface characteristics of C₆₀ nanotubes were observed with the Field emission scanning electron microscopy (FESEM). The carbon is evenly spread and has the highest concentration from SEM-EDX characterization. The result of XRD and FESEM shows that C₆₀ nanotubes are present in Nano figures, synthesized at 1000 ° C and with pyrolysis tempera

Chitosan-schiff base with three different ratios of para-Dimethyl aminobenzaldehyde& chitosan Schiff base hydrogels have been prepared for controlled drug release study. The synthesized chitosan Schiff base and chitosan Schiff base hydrogel were characterized by FT-IR, UV-Visible, SEM, analysis. Swelling properties of the hydrogel were investigated at three different media pH (2, 7, 10). The swelling degree varied with the pH, amount of crosslinking agent glutaraldehyde and with the amount of paraDimethylaminobenzaldehyde for the hydrogels. All hydrogels were used for controlled drug release system. Aspirin was used as model drug, in three different buffer solution (2, 7, 10) as release media. The rate of release of drugs in the pH2 is more