Standards of audit have been defined issued them by professional organizations the audit risk is: Failure of the auditor inadvertently to amend his opinion on the financial statements in suitable method, although these statements are Interpolated Essentially. As result the deep impacts caused by electronic operating systems in the accounting data in the audit process which audit risk has gained attention of many professional sides, especially the audit process and quality is relating with level of discovery the auditor for the mistakes of origin (misrepresentations) all their types and give the necessary confidence for the auditor to express his technical opinion in fidelity and certified financial statements which prepared electronicall

The determination of aerodynamic coefficients by shell designers is a critical step in the development of any projectile design. Of particular interest is the determination of the aerodynamic coefficients at transonic speeds. It is in this speed regime that the critical aerodynamic behavior occurs and a rapid change in the aerodynamic coefficients is observed. Two-dimensional, transonic, flow field computations over projectiles have been made using Euler equations which were used for solution with no special treatment required. In this work a solution algorithm is based on finite difference MacCormack’s technique for solving mixed subsonic-supersonic flow problem. Details of the asymmetrically located shock waves on the projectiles hav

Gurney flap (GF) is well-known as one of the most attractive plain flaps because of the simple configuration and effectiveness in improving the lift of the airfoil. Many studies were conducted, but the effects of GF on the various airfoil types need to be further investigated. This study aimed to clarify the effect of GF in the case of the supercritical airfoil RAE2822. This research includes a steady, two-dimensional computational investigation carried out on the supercritical airfoil type RAE-2822 to analyze Gurney flap (GF) effects on the aerodynamic characteristics of this type of airfoil utilizing the Spalart-Allmaras turbulence model within the commercial software Fluent. The airfoil with the Gurney flap was analyz

In this work, a flat-plate solar air heater (FSAH) and a tubular solar air heater (TSAH) were designed and tested numerically. The work investigates the effect of increasing the contact area between the flowing air and the absorber surface of each heater and predicts the expected results before the fabrication of the experimental rig. Three-dimensional two models were designed and simulated by the ANSYS-FLUENT 16 Program. The solar irradiation and ambient air temperature were measured experimentally on December 1^st 2022, at the weather conditions of Baghdad City- Iraq, at three air mass flow rates, 0.012 kg/s, 0.032 kg/s, and 0.052 kg/s. The numerical results showed the advantage in the thermal performance of

The research objective was to study the amount of lost fluids, some blood components and mineral salts in volleyball players under hot weather conditions. The sample of the present study was composed of 12 volleyball players of Al-Sinaa Club (Baghdad, Iraq) in the 2022/2023 season. The variables analyzed in this study were: Heart rate before and after exercise, internal and external body temperature before and after exertion, potassium ion, sodium ion, calcium ion, and the amount of fluid lost (the player's weight) before and after the exercise. The tests were conducted at a temperature between 42-47 degrees Celsius. The maximum anaerobic exercise was performed with volleyball. The results showed that to play volleybal

The research objective was to study the amount of lost fluids, some blood components and mineral salts in volleyball players under hot weather conditions. The sample of the present study was composed of 12 volleyball players of Al-Sinaa Club (Baghdad, Iraq) in the 2022/2023 season. The variables analyzed in this study were: Heart rate before and after exercise, internal and external body temperature before and after exertion, potassium ion, sodium ion, calcium ion, and the amount of fluid lost (the player's weight) before and after the exercise. The tests were conducted at a temperature between 42-47 degrees Celsius. The maximum anaerobic exercise was performed with volleyball. The results showed that to play volleybal

In this study, the behavior of screw piles models with continuous helix was studied by conducting laboratory experimental tests on a single screw pile that has several aspect ratios (L/D) under the influence of static axial compression loads. The screw piles were inserted in a soft soil that has a unit weight of 18.72 kN/m3 and moisture content of 30.19%. Also, the soil has a liquid limit of 55% and a plasticity index of 32%. A physical laboratory model was designed to investigate the ultimate compression capacity of the screw pile and measure the generated porewater pressure during the loading process. The bedding soil was prepared according to the field unit weight and moisture content and the failure load was assumed correspondin

          The objective of the present investigation was to enhance the solubility of practically insoluble mirtazapine by preparing nanosuspension, prepared by using solvent anti solvent technology. Mirtazapine is practically insoluble in water which act as antidepressant .It was prepared as nano particles in order to improve its solubility and dissolution rate. Twenty formulas were prepared and different stabilizing agents were used with different concentrations such as poly vinyl pyrrolidone (PVPK-90), poly vinyl alcohol (PVA), poloxamer 188 and poloxamer 407. The ratios of drug to stabilizers used to prepare the nanoparticles were 1: 1 and 1:2. The prepared nanoparticles were evaluated for

Background: The possibility of converting the organic fraction of municipal solid waste to mature compost using the composting bin method was studied. Nine distinct treatments were created by combining municipal solid waste (MSW) with animal waste (3:1, 2:1), poultry manure (3:1, 2:1), mixed waste (2:1:1), agricultural waste (dry leaves), biocont (Trichoderm hazarium), and humic acid. Weekly monitoring of temperature, pH, EC, organic matter (OM percent), and the C/N ratio was performed, and macronutrients (N, P, K) were measured. Trace elements, including heavy metals (Cd and Pb), were tested in the first and final weeks of maturity. Results: Temperatures in the first days of composting reached the thermophilic phase in MSW compost