Management Representations Letter plays a significant role as an evidence to get conclusions the Auditor is looking for. These conclusions could show the professional opinion of auditor over the fairness and integrity of financial statements for many issues and numbers that management claims, Hereby, the research aims at highlighting the importance of Management Representations Letter and the way of using as an evidence with expressing its meaning and means of application in addition to identify the Responsibility of Auditor on that Letter, This research discusses also the effect of Management Representations Letter on the credibility of financial statement and enhancing the credibility of the submitted reports, From other side, in the t

     The importance of this research is due to its importance goals, Which are about the attempt of researchers to investigate the probability of depending on businesses^, environments to transform organizations^, performance in away that enhance the leading  role of organizations  in their environments , and through views of a number of the staff working in the foundation of technical institutes in Mosul.  .

     After deciding the methodology of the study that ,in one hand ,performs the goals of the study , and achieving a suitable theoretical framework to present the concepts of businesses^, environments and the leadin

DBNRHM Sami, International Journal of Research in Social Sciences and Humanities, 2020

The presented investigation, here, was carried out to understand the status of the blood parameters, before and after deworming of Toxocara infection in dogs. For performing the study, 15 pet dogs were recruited from some residential areas in Al-Diwaniyah Province, Iraq. These dogs were exposed to fecal-microscopic based detection of Toxocara eggs and hematological based evaluation of white blood cell (WBC), red blood cell (RBC), and differential counts before and 10 days after treatment with tetramisole. The helminth eggs in the feces of dogs were detected by the flotation method. In case of egg detection, deworming was carried out with tetramisole. The results revealed that the egg number was significantly (p˂0.05) decreased

The core interval at the K.H5\6 and K.H5\8 Wells in the West of Rutba provinces reveals a significant succession across the Late Cretaceous–Early Paleocene transition. The sampled interval encompasses a series of carbonates belonging to Digma Formation of Latest Cretaceous age, which underlies the Akashat Formtion of Danian age. Fifty-five species belonging to thirty-five genera were recognized. Based on the distribution of these species, eight biozones were distinguished, three biozones are recorded from the K.H 5\6 studied section and two biozones are documented from the K.H 5\8 studied section which refers to Late Maastrichtian age of Digma Formation. Five biozones are recorded from Akashat Formation in the K.H 5\6 studied section and

The influence of 5-10 kHz audio frequency on the power dissipation in ac discharge of argon gas was studied experimentally, at pressures 50-80 mTorr and electrodes separation 10 cm (pd range 0.5-0.8 Torr.
cm). The measurements have shown that the discharge behavior in the ac circuit is equivalent to a series RC circuit. It is observed that the variation curve of discharge power P with the frequency f is approximately has a Gaussian shape. It is also observed that the curve of Pm- pd is the inverse of Paschen curve, where Pm is the maximum power in the frequency range. The time of breakdown is estimated from the curve of P- f.

Background: Mental health is integrated into PHC as a strategy of WHO to fill the gap in mental health treatment. Part of this strategy needs a level of task shifting so that mental health care is provided by different level of PHC workers and not only specialists such as psychiatrists and psychologists.

Objectives: To assess the knowledge and attitudes of family doctors regarding the provision of psychological health in PHCC and if there is an association between the certificates of these family doctors and their Knowledge and attitudes to psychological health.

Subjects and Methods:  A cross-sectional descriptive study with analytic elements was conducted in 8 famil

House 21 fungal isolates fungus to the analyst Albroca output of manufactured blood clot from the Blama human blood showed positive fungi to test analyzes blood clot variation in times where decomposition recorded fungi

F0od  and  feeding habits  of  Hetropnezt.s!fes ]ossili/}:. (Bloch)  have been  investigated.  Monthly samples (twice a  m()nth}  were   taken during  the period  from  March  2000  to February  20.Ql , using small -

meshed cast net. A total of l9J  ftsh were used to examine the stomach

contents.

The analysis   of  stomach contents of H  fo.s-silis in  the- area  of study  revealed   that  fish  were  fed  on  the  bottom, mid ·surface  and surface  &