Brainstorming is one of the fundamental and necessary concepts for practising the auditing profession, as auditing standards encouraged the implementation of brainstorming sessions to reach reasonable assurance about the validity of the evidence and information obtained by the auditor to detect fraud, as the implementation of brainstorming sessions and the practice of professional suspicion during the audit process lead To increase the quality of auditing and thus raise the financial community's confidence in the auditing profession again after it was exposed to several crises that led to the financial community losing confidence in the auditing profession.

The research aims to explain the effect of brain

A field experiment was carried out at the research station of the College of Agriculture - Wasit University / Kut, during the fall season 2021 in soil with texture (sandy mixture) using the RCBD design in the arrangement of splintered plates and with three replications, to study the effect of spraying different combinations of organic emulsion (Appetizer) and NPK nano fertilizer with urea fertilizer on the growth of synthetic cultivars of yellow corn. The main panels included three synthetic varieties of yellow corn (Fajr1, Sumer and Baghdad3), which symbolized by (V1,V2,V3) in sequence, while the secondary panels included five fertilization treatments in which mineral fertilizer (urea) was used 46% nitrogen with the full recomme

     The variational iteration method is used to deal with linear and nonlinear differential equations. The main characteristics of the method lie in its flexibility and ability to accurately and easily solve nonlinear equations. In this work, a general framework is presented for a variational iteration method for the analytical treatment of partial differential equations in fluid mechanics. The Caputo sense is used to describe fractional derivatives. The time-fractional Kaup-Kupershmidt (KK) equation is investigated, as it is the solution of the system of partial differential equations via the Boussinesq-Burger equation. By comparing the results that are obtained by the variational iteration method with those obtained by the two-dim

The development in the field of medical physics has led to the use of devices that
are manufactured under normal conditions to make tremendous progress in the
world of development in medical treatment by using these devices with modern
techniques by reducing the use of antibiotics and relying on these tools and devices
that link between physics and modern therapeutic medicine. In this research, a nonthermal
plasma system for argon gas operated at normal atmospheric pressure was
designed, this system was applied on Pseudomonas Aeruginosa bacteria isolated
from burn patients from Yarmouk Teaching Hospital. These bacteria were exposed
to this system, the results showed that these bacteria were killed at time (5 min)

In this paper some perturbations of a satellite orbit with heights more than 10000 km are studied. The two perturbations are due to the presence of other gravitational bodies such as Moon as a conservative perturbing forces and from the non-conservative perturbing forces such as SRP for satellite with A=5.1 m2 and m=900 kg. The position, velocity and momentum components are calculated for the perturbed equation of motion at any instant of time and thus calculate the orbital elements of each perturbation. The orbital elements for the perturbed orbit will deviate from initial elements with time. The equations of motion solved numerically using the fourth order of Runge Kutta method. The results show that the secular variation for orbital e

Ethanol production were evaluated by many strains with varing

degree of flocculation in fermentation medium of date extract withl 0

Brix, PHS in 30C0Ø¢  Ø¢ for Ø¢ 48hr.lt was found that ethanol production decrease with increase of flocculation degree and non-flocculant strain is Ø¢ more efficient in Ø¢ producing ethanol from flocculant strain,then

ethanol sensitivity were examined for the same strains, in liquid medium YE, it was found thatØ¢  Ø¢ strain is more sensitive from nonآ­ flocculant and ethanol sensitivity depends upon flocculation degree.

Wireless  lietworking is·  constantly improving,  changing  and

though  ba ic  principle  is the same.  ['nstead of  using standard  cables  to transmit information fmm one point to another (qr more), it .uses  radio signals.  This paper  presents .a case  study considedng real-time remote

cqntroJ using Wireless UDP/JP-based networks,. The aim of-this werk is to

reduce  real-time· remote control  system  based upon a simulatio.n  model,

which can operate via general communication  l"]etworks, whieh on bodies. modern wireles  tcchnolqgy.

The  first  part includes· a  brief

This paper presents a numerical scheme for solving nonlinear time-fractional differential equations in the sense of Caputo. This method relies on the Laplace transform together with the modified Adomian method (LMADM), compared with the Laplace transform combined with the standard Adomian Method (LADM). Furthermore, for the comparison purpose, we applied LMADM and LADM for solving nonlinear time-fractional differential equations to identify the differences and similarities. Finally, we provided two examples regarding the nonlinear time-fractional differential equations, which showed that the convergence of the current scheme results in high accuracy and small frequency to solve this type of equations.