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

In this study, the effect of intersecting ribs with inclined ribs on the heat transfer and flow characteristics of a high aspect ratio duct has been numerically investigated. The Relative roughness pitch (P/e) is 10 and the Reynolds number range from 35,700 to 72,800. ANSYS (Fluent-Workbench 18.0) software has been utilized to solve the Reynolds averaged Navier-Stokes (RANS) equations with the Standard k-ε turbulence model. Three ribbed models have been used in this study. Model 1 which is a just inclined ribs, Model 2 which has a single longitudinal rib at the center with inclined ribs and Model 3 which has two longitudinal ribs at the sides. The results showed that the heat transfer rate has been enhanced when the int

Evaluation is one of the most important elements of  teaching process. The recent trends in evaluation and educational reform movements have called for using alternative evaluation, which focuses on performance evaluation. Authentic assessment is usually described as formative, in which students participate in their acquisition, in addition to the fact that students are productive and active, which is reflected in the students' achievement and skill level. The study aims to reveal the degree of knowledge and use of alternative assessment tools by primary school teachers in Gaza -Palestine. To meet the objective of the study, the researchers used the descriptive-analytical method and the questioner as a study tool. The study sample c

   Photometric techniques are one of the fundamentals and of great importance in the study of astronomical phenomena, including galaxies, and has witnessed a wide development during the last 100 years in equipment, sensitivity and accuracy in data analysis, especially after the direction toward space telescopes and the widespread use of a CCD camera. Therefore, in this research, an analytical study will be made to compare two types of galaxies, which are spiral and lenticular galaxies, using photometric techniques and compare the photometric parameters of each type with tables and illustrations. An analysis of the morphological of the two galaxies was done by using the Least Square Fitting Method, and it was fully explained in

Background: Polymethyl methacrylate (PMMA) is the most commonly used material in denture fabrication. The material is far from ideal in fulfilling the mechanical requirements, like low impact and transverse strength, poor thermal conductivity. The purpose of this study was to evaluate the effect of addition a composite of surface treated Nano Aluminum oxide (Al2O3) filler and plasma treated polypropylene fiber (PP) on some properties of denture base material. Materials and methods: One hundred fifty prepared specimens were divided into 5 groups according to the tests, each group consisted of 30 specimens and these were subdivided into 3 groups (unreinforced heat cured acrylic resin as control group),reinforced acrylic resin with( 0.5%wt Nan

     Measuring goat weight on a farm is carried out by two methods. The first method conventionally measures the chest girth (CG) and body length (BL), while the second is performed using a scale. This study aimed to facilitate the CG and BL measurements to estimate goat weight more efficiently through image processing. The endpoints of CG and BL were determined automatically using binary large object (BLOB) segmentation. The images of 120 goats were taken at three different shooting distances of 50 cm, 70 cm, and 90 cm. The statistical testing of the three scenarios in this study explained that the ideal distance to take pictures is the basis for determining whether or not the size of the circumference and BL is appropriate as a fea

The study designed to determine the distribution of a major important food pathogens including Staphylococcus aureus , Listeria monocytogenes, E. coli O157:H7 and Salmonella spp from raw beef and lamb meat by using multiplex pcr . A total of 90 raw beef and lamb meat samples were collected from different butcher's shops in Al-Karkh side of Baghdad city and analyzed for the presence of these types of bacteria and their susceptibilities to some antibiotics was investigated ,the results showed that the prevalence of S. aureus (5.6%), L. monocytogenes (3%), E. coli O157:H7 (7.8 %) and Salmonella spp (5.6%) from the total samples .The result of the susceptibility test showed that S. aureus isolates were susceptible to Amikacin (80%) ,while L.

In this paper, we introduce and study new types of soft open sets and soft closed
sets in soft bitopological spaces (X,~ ,~ ,E) 1 2   , namely, (1,2)*-maximal soft open
sets, (1,2)*-maximal soft (1,2)*-pre-open sets, semi (1,2)*-maximal soft (1,2)*-preopen
sets, (1,2)*-maximal soft closed sets, (1,2)*-maximal soft (1,2)*-pre-closed
sets, (1,2)*-minimal soft open sets, (1,2)*-minimal soft (1,2)*-pre-open sets, (1,2)*-
minimal soft closed sets, (1,2)*-minimal soft (1,2)*-pre-closed sets, and semi (1,2)*-
minimal soft (1,2)*-pre-closed sets. Also, properties and the relation among these
concepts have been studied.

The present paper is very important for study of biodiversity of Iraq , to know how the
changes going and how the laughing dove S. senegalensis was a rare species in Iraq and now
is common and also the (baz) gosh hawk A. gentilis is common and the most famous 6rd of
pray in Iraq, till now missing from ornithologist and bird watcher to record it

Objectives: To determine the effectiveness of the instructional program on patients’ knowledge about home safety while receiving anti-cancer treatment at  Al- Karama Teaching Hospital in Al-Kut City.

Methodology:   A quasi-experimental design is conducted through the application of a pre-test and post-test approach for the study and control groups from February 5^th, 2020 to April 25^th, 2020. A non–probability (purposive) sample of (50) patients treated at the Blood Disease and Oncology Center is selected and divided into two groups. Each group contains (25) patients as control and study groups. An instrument is constructed that is comprised of two parts; t